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§ 206-A. Licensing of retailers

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article II-a. Cigarette Sales and Licensing (Refs & Annos)
72 P.S. § 206-A
§ 206-A. Licensing of retailers
Currentness
Applicants for retail license or renewal thereof 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, including information that the applicant has complied with this article by providing a signed statement, under penalty of perjury, of adherence to State presumptive minimum prices or written approval from the department to sell at a specific different price.
(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

1929, April 9, P.L. 343, No. 176, art. II-A, § 206-A, added 1993, July 2, P.L. 250, No. 46, § 1, imd. effective.
72 P.S. § 206-A, PA ST 72 P.S. § 206-A
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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