61 Pa. Code § 351.10
Current through Register Vol. 54, No. 45, November 9, 2024
An oil company assigned an Oil Company Franchise Tax account which believes that it is not required to file a report or wishes to terminate its election to be deemed an oil company, may apply to the Department in writing requesting a review of its account and cancellation of its number. No Oil Company Franchise Tax account will be cancelled without the approval of the Department. A person having an Oil Company Franchise Tax account number is required to file a monthly report, whether or not tax is due, until the time that the account number has been withdrawn.
61 Pa. Code § 351.10