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§ 8223-A. Licensing of retailers

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 1, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XII-a. Tobacco Products Tax (Refs & Annos)
Effective: October 1, 2016
72 P.S. § 8223-A
§ 8223-A. Licensing of retailers
Currentness
Applicants for a retail license or renewal of that license shall meet the following requirements:
(1) The premises in which the applicant proposes to conduct business are adequate to protect the revenues.
(2) The applicant shall not have failed to disclose any material information required by the department.
(3) The applicant shall not have any material false statement in the application.
(4) The applicant shall not have violated any provision of this article.
(5) The applicant shall have filed all required State tax reports and paid any State taxes not subject to a timely perfected administrative or judicial appeal or subject to a duly authorized deferred payment plan.

Credits

1971, March 4, P.L. 6, No. 2, art. XII-A, § 1223-A, added 2016, July 13, P.L. 526, No. 84, § 18, effective Oct. 1, 2016.
72 P.S. § 8223-A, PA ST 72 P.S. § 8223-A
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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