53 Pa. Stat. § 12720.505
Current through Pa Acts 2024-53, 2024-56 through 2024-127
The license issued pursuant to Article II of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, or a separate license may be issued by the department for the collection and reporting of the taxes imposed by section 503. The license or licenses shall be nonassignable and subject to renewal periodically at such times as may be required by the department in regulations but in no event more frequently than once within a five-year period. No fee shall be charged for either a license or any renewal. Failure of any person to obtain a license shall not relieve that person of liability to pay the taxes imposed by this chapter.
53 P.S. § 12720.505