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§ 8222-A. Licensing of wholesalers

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. § 8222-A
§ 8222-A. Licensing of wholesalers
(a) Requirements.--Applicants for a wholesale license or renewal of that license shall meet the following requirements:
(1) The premises on which the applicant proposes to conduct business are adequate to protect the revenue.
(2) The applicant is a person of reasonable financial stability and reasonable business experience.
(3) The applicant, or any shareholder controlling more than 10% of the stock if the applicant is a corporation or any officer or director if the applicant is a corporation, shall not have been convicted of any crime involving moral turpitude.
(4) The applicant shall not have failed to disclose any material information required by the department, including information that the applicant has complied with this article by providing a signed statement under penalty of perjury.
(5) The applicant shall not have made any material false statement in the application.
(6) The applicant shall not have violated any provision of this article.
(7) 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.
(b) Multiple locations.--The wholesale license shall be valid for one specific location only. Wholesalers with more than one location shall obtain a license for each location.

Credits

1971, March 4, P.L. 6, No. 2, art. XII-A, § 1222-A, added 2016, July 13, P.L. 526, No. 84, § 18, effective Oct. 1, 2016.
72 P.S. § 8222-A, PA ST 72 P.S. § 8222-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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