§ 77.303. Final assessment and payment of penalty.
(a) If the person to whom an assessment is issued fails to file an appeal as provided in § 77.302 (relating to appeal procedures), the assessment shall become final and the penalty assessed shall become due upon expiration of the time allowed to file the appeal.
(b) If a party requests judicial review of an adjudication of the EHB, the initial penalty assessed shall continue to be held in escrow until completion of the review. Otherwise, subject to subsection (c), the escrowed funds shall be transferred to the Department in payment of the penalty, and the escrow shall end.
(c) If the final decision in the administrative and judicial review process results in an order reducing or eliminating the proposed penalty assessed under this chapter, the Department will within 30 days of receipt of the order refund to the person assessed all or part of the escrowed amount, with interest accumulated by the escrow deposit.
Source The provisions of this § 77.303 adopted March 16, 1990, effective March 17, 1990, 20 Pa.B. 1643.
Cross References This section cited in 25 Pa. Code § 77.302 (relating to appeal procedures).
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