PENNSYLVANIA, February 13 - continued in the manner now or hereafter provided for the

renewal of judgments, or as may be provided in the act of April

9, 1929 (P.L.343, No.176), known as "The Fiscal Code."

Section 1113-C. Refunds.--(a) Whenever the amount due upon

assessment or review is less than the amount paid to the

department on account thereof, the department shall enter a

credit in the amount of such difference to the account of the

person who paid the tax.

(b) Where there has been no assessment of unpaid tax, the

department shall have the power, and its duty shall be, to hear

and decide any application for refund and, upon the allowance of

such application, to enter a credit in the amount of the

overpayment to the account of the person who paid the tax. Such

application must be filed under Article XXVII.

Section 1114-C. Sharing Information.--Notwithstanding the

provisions of any other act, the department may divulge to the

proper officer of a political subdivision imposing a local real

estate transfer tax, or the authorized representative of that

officer, information gained pursuant to the department's

administration or collection respecting the collection of realty

transfer tax under this article.]

Section 2. Sections 1101-D, 1102-D, 1103-D(a) and 1110-D(b)

(1) and (d) of the act are amended to read:

Section 1101-D. Imposition.--The duly constituted

authorities of the following political subdivisions--cities of

the second class, cities of the second class A, cities of the

third class, boroughs, incorporated towns, townships of the

first class, townships of the second class, school districts of

the first class A, school districts of the second class, school

districts of the third class and school districts of the fourth

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