Pennsylvania Consolidated Statutes · § 8151 — Notice to Department of Revenue of judicial sale of property

(a) General rule.--No judicial officer or officer enforcing orders of a court or magisterial district judge shall, as such, sell the property of any person without filing with the Department of Revenue at least 20 days prior to the sale a report or return with respect to such property containing such information as the department may specify by regulation. (b) Exceptions.--The department may by regulation exempt certain classes of transactions from the requirements of subsection (a) if it finds that such reports are not necessary to facilitate the collection of the public revenues. The requirements of subsection (a) shall not be applicable to any transaction where the court, after notice to the department, finds that the exigency of the case is such as to impel the omission of usual procedures.