liability under subsection (g), and shall be considered
recorded, and, unless otherwise provided in this act, have
priority from that point in time. The lien shall be a statutory
lien, encumbering the property, franchises and rights to the
property throughout this Commonwealth, without the need for the
lien to be reduced to judgment, filed with a county
prothonotary, or revived.
(b) If the property, franchises and rights to property of a
corporation, association or person are sold at a judicial sale,
all taxes due the Commonwealth shall be allowed and fully paid
out of the proceeds of the sale before any other obligation,
judgment, mortgage, claim or lien, including real estate taxes
and local and municipal claims, and excepting costs of the sale
and of the writ upon which the sale was made, but shall be
subordinate to mortgages or other liens, including real estate
taxes and local and municipal claims which had already been
established by statute, or existing and duly recorded or entered
of record prior to the posting of the tax lien on the
repository.
(c) A judicial sale from a senior priority claim shall
divest a Commonwealth tax lien from the property actually sold
at that sale only to the extent the Commonwealth tax lien
remains unpaid after all distributions have been made, but the
Commonwealth tax lien shall, in all other respects, continue to
encumber any and all property the corporation, association or
person owns that was not included in the judicial sale,
including after-acquired property, until such time as the
Commonwealth tax lien is satisfied in its entirety.
(d) All liens filed by the Department of Revenue shall be
Commonwealth tax liens, and nothing in this section shall be
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