47 Pa. Stat. § 4-477

Current through Pa Acts 2024-35, 2024-56
Section 4-477 - Applicants to provide state tax identification numbers and statement of state tax status; waiver of confidentiality of information in the possession of the department of revenue and other departments; review of state tax status
(a) An applicant for the grant, renewal or transfer of any license issued pursuant to this article shall provide to the board, upon forms approved by the Department of Revenue, the following:
(1) the applicant's State personal income tax identification number;
(2) the applicant's State sales tax number;
(3) the applicant's State corporation tax number;
(4) the applicant's State employer withholding tax number;
(5) the applicant's unemployment compensation account number; and
(6) a statement that:
(i) all State tax reports have been filed and all State taxes paid;
(ii) all State taxes are subject to a timely administrative or judicial appeal; or
(iii) all State taxes are subject to a duly approved deferred payment plan.
(b) An applicant for the grant, renewal or transfer of any license issued pursuant to this article shall, by the filing of an application insofar as it relates to the board, waive any confidentiality with respect to State tax information regarding said applicant in the possession of the Department of Revenue, the Office of Attorney General or the Department of Labor and Industry, regardless of the source of that information and shall consent to the providing of that information to the board by the Department of Revenue, the Office of Attorney General or the Department of Labor and Industry.
(c) Upon receipt of any application for the grant, renewal or transfer of any license issued pursuant to this article, the board shall review the State tax status of the applicant. The board shall request State tax information regarding the applicant from the Department of Revenue, the Office of Attorney General or the Department of Labor and Industry and said information shall be provided.
(d) The board shall not approve any application for the grant, renewal or transfer of any license issued pursuant to this article where the applicant has failed to:
(1) provide any of the information required by subsection (a);
(2) file required State tax reports; or
(3) pay any State taxes not subject to a timely administrative or judicial appeal or subject to a duly authorized deferred payment plan.
(e) For the purpose of this section, the term "applicant" shall include the transferor and transferee of any license issued under this act.
(f) Upon the required submission of the annual licensing fee or upon renewal, issuance or transfer of any license, if the Department of Revenue or the Department of Labor and Industry notifies the board of noncompliance with the aforementioned provisions, the board shall not renew, issue, transfer or validate the license. Any appeal filed therefrom shall not act as a supersedeas.
(g) This section shall also be applicable to any management company utilized by the applicant.

47 P.S. § 4-477

1951, April 12, P.L. 90, No. 21, § 477, added 1987, June 29, P.L. 32, No. 14, § 77, effective 7/1/1987. Amended 1994, April 29, P.L. 212, No. 30, § 17, effective in 60 days; 2002, Feb. 21, P.L. 103, No. 10, § 17, effective in 60 days.