If an application for transfer of the experience record and reserve account balance of a predecessor either in whole or in part, is filed and the predecessor is delinquent in the payment of contributions, interest or penalties due on wages paid by the predecessor as of the date the business was transferred, the Department will disapprove the application if the delinquency is not paid within 30 days of the request for payment by the Department.
34 Pa. Code § 63.4
This section cited in 34 Pa. Code § 63.44 (relating to effect upon contribution rates).