19 Pa. Code § 13.13 - Tax clearance certificates
(a) A
domestic association may not file one or more of the following documents in the
Department unless the document is accompanied by tax clearance certificates
from the Department of Revenue and the Office of Employment Security of the
Department of Labor and Industry, evidencing the payment by the association of
taxes and charges due the Commonwealth required by law:
(1) Articles or a certificate of merger or
consolidation effecting a merger or consolidation into a nonqualified foreign
association.
(2) Articles or a
certificate of dissolution.
(3) A
statement of revival.
(b)
A qualified foreign association may not file an application for termination of
authority or similar document in the Department unless the document is
accompanied by a tax clearance certificate evidencing payment of taxes and
charges due the Commonwealth.
(c) A
corporation may not file with the Department articles of division dividing
solely into nonqualified foreign corporations unless the articles are
accompanied by a tax clearance certificate evidencing payment of taxes and
charges due the Commonwealth.
(d)
Applications for tax clearance should be addressed to the Department of Revenue
under 61 Pa. Code §
151.4 (relating to obtaining a
Corporate Clearance Certificate). This procedure also results in obtaining tax
clearance from the Office of Employment Security of the Department of Labor.
See §
11.19 (relating to tax clearance
of certain fundamental transactions).
Notes
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