Section 8103-A - Assessment; collection(a) The department shall make all inquiries, determinations and assessments of tax, interest, additions and penalties necessary to enforce this article.(b) The provisions of sections 337 through 345 shall apply to the assessment and collection of public utility realty tax under this article. A public utility shall not raise a defense or objection in a proceeding that could have been presented as part of an administrative or judicial remedy under section 1105-A or 1109-A. (c) The amount of any tax or penalty imposed under this article shall be assessed within three years after the close of the taxable year or within one year of a final determination resulting from the public utility's appeal under section 1105-A, whichever is later.1971, March 4, P.L. 6, No. 2, art. XI-A, § 1103-A, added 1979, July 4, P.L. 60, No. 27, § 3, imd. effective. Amended 1999, May 12, P.L. 26, No. 4, § 18, imd. effective.