72 Pa. Stat. § 1102
Within ninety (90) days after the date upon which the copy of any settlement was mailed to the party with whom or with which the settlement was made, such party or the Commonwealth of Pennsylvania may file, with the department which made it, a petition for resettlement.
Every petition for resettlement shall fully state the reasons which the petitioner believes entitle him or it to such resettlement.
It shall be the duty of the department with which the petition was filed, within six (6) months after the date of the receipt of any petition for resettlement, to dispose of such petition unless the determination of any petition shall be governed by litigation then pending before any court of competent jurisdiction, in which case, the department, upon the written request of the petitioner containing a statement to such effect, may defer consideration of such petition until the final judgment determining the question or questions involved in such petition has been handed down.
In the case of petitions for resettlement filed with the Department of Revenue, the disposition of the petition shall be subject to the approval of the Department of the Auditor General, as in the case of original settlements, and, if the two departments shall be unable to agree, the case shall be submitted to the Board of Finance and Revenue by the Department of Revenue. The Board of Finance and Revenue shall decide every such case within three (3) months from the date of the submission thereof, and, in case of its failure to reach a decision within such period, the disposition of the Department of Revenue shall automatically become valid, and the Board of Finance and Revenue shall immediately return to the Department of Revenue all of the papers appertaining to the case.
In the case of petitions for resettlement filed with the Department of the Auditor General, the petition shall be disposed of by the joint action of that department and of the Treasury Department, as in the case of original settlements.
In the case of petitions for resettlements filed with the Department of State, the petition shall be disposed of solely by that department.
Notice of the action taken upon any petition for a resettlement shall be given to the petitioner, promptly after the date of such action, by the department with which the petition was filed.
72 P.S. § 1102