72 Pa. Stat. § 7701.3
Within one hundred twenty days of the effective date of this section, every bank subject to tax under section 701 shall make to the Department of Revenue on a form prescribed, prepared and furnished by the Department of Revenue an amended report of the tax payable on its shares computed as of January 1, 1989, and shall pay to the Commonwealth at the time of making such amended report eighty per cent of the tax due, if any, as shown by such amended report less the amount paid, if any, upon filing of an original report for the year 1989 heretofore required to be made and the remaining tax due, if any, shall be paid when the report required bysection 701 for the year next succeeding is made. For all purposes under this act, the act of April 9, 1929 (P.L. 343, No. 176), known as "The Fiscal Code," and other applicable statutes, the date of the amended report and the date for payment of the balance, if any, of the tax payable at the time of making the amended report shall be substituted for the date of the report formerly required for the 1989 report and the date of the payment of the tax payable with such report.
72 P.S. § 7701.3