(a) General rule.--Except as provided in subsection (b), this subchapter shall apply to all Commonwealth agencies. (b) Exception.--None of the provisions of this subchapter shall apply to: (1) Proceedings before the Department of Revenue, Auditor General or Board of Finance and Revenue, involving the original settlement, assessment or determination or resettlement, reassessment or redetermination, review or refund of taxes, interest or payments made into the Commonwealth treasury. (2) Proceedings before the Secretary of the Commonwealth under the act of June 3, 1937
Pennsylvania Legal Code