Section 788.1 - Contributions to be Liens; Entry and Enforcement Thereof(a) All contributions and the interest and penalties thereon due and payable by an employer under the provisions of this act shall be a lien upon the franchises and property, both real and personal, including after-acquired property of the employer liable therefor and shall attach thereto from the date a lien for such contributions, interest and penalties is entered of record in the manner hereinafter provided. The lien imposed hereunder shall have priority from the date of such entry of record and shall be fully paid and satisfied out of the proceeds of any judicial sale of property subject thereto, before any other obligation, judgment, claim, lien or estate to which said property may subsequently become subject, except costs of the sale and of the writ upon which the sale was made and real estate taxes and municipal claims against such property, but shall be subordinate to mortgages and other liens existing and duly recorded or entered of record prior to the recording of the tax lien. In the case of a judicial sale of property subject to a lien imposed hereunder, upon a lien or claim over which the lien imposed hereunder has priority, as aforesaid, such sale shall discharge the lien imposed hereunder by the extent only, that the proceeds are applied to its payment and such lien shall continue in full force and effect as to the balance remaining unpaid.(b) The department may at any time transmit to the prothonotaries of the respective counties of the Commonwealth, to be by them entered of record and indexed as judgments are now indexed, certified copies of all liens imposed hereunder, upon which record it shall be lawful for writs of execution to be directly issued without the issuance and prosecution to judgment of writs of scire facias: Provided, That not less than ten (10) days before the issuance of any execution on the lien, notice of the filing and the effect of the lien shall be sent by registered or certified mail to the employer at his last known post office address. No prothonotary shall require as a condition precedent to the entry of such liens the payment of the costs incident thereto.(c) The liens shall continue and shall retain their priority without the necessity of refiling or revival(d) Notwithstanding any other provisions of this section, the lien herein provided for shall have no effect upon any stock of goods, wares or merchandise regularly sold or leased in the ordinary course of business by the employer against whom said lien has been entered unless and until a writ of execution has been issued and levy made upon said stock of goods, wares and merchandise.(e)(i) Any payments due and payable under the provisions of this act by an employer which is the Commonwealth, a borough, city, county, school district, township or other political subdivision of the Commonwealth or instrumentality thereof, or an authority at any level of government whether such employer's liability is determined on a reimbursement basis or under the employer experience provisions of this act, shall be deemed Commonwealth taxes for purposes of enforcement and priority in the same manner provided in this act with respect to private employers.(ii) With respect to such governmental employers, execution by judicial sale of a delinquent employer's property as provided in this act with regard to private employers shall not be applicable: Provided, however, That nothing herein contained shall be construed to limit any other remedies and procedures for the collection of delinquent employer accounts.(iii) With respect to such governmental employers, any court which would have jurisdiction to issue a writ for the judicial sale of such employer's property were such employer a private employer shall, upon application by the department, issue a writ directing that the amount due, including interest and costs, be paid to the Commonwealth out of any moneys of such governmental employer on hand, and if such moneys are unavailable or insufficient, then out of the first moneys coming into the hands of its treasurer or other fiscal officer: And provided further, That any sum due by such employer under the provisions of this act may be recouped out of any funds otherwise payable by the Commonwealth to such delinquent employer.Amended by P.L. 577 2012 No. 60, § 7, eff. 6/12/2012.1936, Second Ex.Sess., Dec. 5, P.L. (1937) 2897, art. III, § 308.1, added 1942, Ex.Sess., April 23, P.L. 60, § 4. Amended 1945, May 29, P.L. 1145, No. 408, § 7; 1949, May 23, P.L. 1738, No. 530, § 7; 1963, Aug. 27, P.L. 1281, No. 522, § 1; 1964, Special Sess., June 22, P.L. 112, No. 7, § 12; 1977, July 6, P.L. 41, No. 22, § 3, imd. effective; 1980, July 10, P.L. 521, No. 108, § 8, imd. effective.