the department with respect to the protest becomes final.
(c) Protest and hearing.--A written protest against the
proposed assessment shall be filed with the department in the
form prescribed by department, setting forth the grounds on
which the protest is based. If the protest is filed within 90
days after the date the notice of proposed assessment is issued,
the department shall reconsider the proposed assessment and
shall grant the employer a hearing. As soon as practicable after
the reconsideration and hearing, the department shall issue a
notice of decision to the employer, setting forth the
department's findings of fact and the basis of decision, which
decision shall be final.
(d) Notice to demand payment.--As soon as practicable after
the penalties specified in a notice of proposed assessment are
deemed assessed, the department shall give notice to the
employer liable for any unpaid portion of the assessment,
stating the amount due and demanding payment. If an employer
neglects or refuses to pay the entire liability shown on the
notice and demand within 10 days after the notice and demand is
issued, the unpaid amount of the liability shall be a lien in
favor of the Commonwealth upon all property and rights to
property, whether real or personal, belonging to the employer,
and the provisions of the act of April 9, 1929 (P.L.343,
No.176), known as The Fiscal Code, regarding liens, levies and
collection actions with regard to assessed and unpaid
liabilities under that act, including the periods for taking any
action, shall apply.
(e) Mailing of notice.--Whenever notice is required by this
section, it may be given or issued by mailing it by first class
mail addressed to the person concerned at the last known address
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