Commonwealth v. King Crown Corp.

Opinion by

Judge Craig,

The Department of Revenue, Bureau of Sales and Use Tax (the Commonwealth) appeals from the order of the Court of Common Pleas of Pike County, which granted the petition of King Crown Corporation (King) to strike and set aside all writs and execution process issued upon several assessments and liens against certain of King’s property for sales and use tax liability. We will affirm in part but are of the opinion that a remand is necessary to conclude the matter.

King’s petition to the court below requested relief from executions based on tax liabilities covered by a…