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§ 7321.1. Bulk and auction sales and transfers, notice

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: August 28, 2002

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 III. Personal Income Tax (Refs & Annos)
Part VII. Withholding of Tax
Effective: August 28, 2002
72 P.S. § 7321.1
§ 7321.1. Bulk and auction sales and transfers, notice
Currentness
(a) An employer that is liable for filing returns in accordance with the provisions of this part and either sells or causes to be sold at auction, or sells or transfers in bulk, fifty-one per cent or more of any stock of goods, wares or merchandise of any kind, fixtures, machinery, equipment, buildings or real estate held by or on behalf of the employer shall be subject to the provisions of section 14031 of “The Fiscal Code.”
(b) Deleted by 2002, June 29, P.L. 559, No. 89, § 12, effective in 60 days.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 321.1, added, 1991, Aug. 4, P.L. 97, No. 22, § 12, imd. effective. Amended 2002, June 29, P.L. 559, No. 89, § 12, effective in 60 days.

Footnotes

1
72 P.S. § 1403.
72 P.S. § 7321.1, PA ST 72 P.S. § 7321.1
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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