Pennsylvania Statutes Title 3 Pa.C.S.A. Agriculture § 9361. Tax compliance requirement

(a) Applicant.--An applicant must be tax compliant to be eligible for a license issued under this chapter. Upon receipt of an application for a license, the commission shall request the Department of Revenue to conduct a tax compliance review of the applicant.

(b) Licensees.--A licensee must be tax compliant to be eligible for renewal of a license issued under this chapter. Prior to renewing a license, the commission shall request the Department of Revenue to conduct a tax compliance review of the licensee.

(c) Commissioners and commission employees.--An individual must be tax compliant to be eligible to serve as a commissioner or to be employed by the commission. Commissioners and commission employees shall be subject to an annual tax compliance review to ensure they are tax compliant. This subsection may not apply to commission employees subject to a collective bargaining agreement.

(d) Contractors.--Each contractor of the commission shall be subject to an annual tax compliance review to ensure that the contractor is tax compliant.

(e) Review.--The tax compliance review under subsections (a) and (b) and the annual tax compliance review under subsections (c) and (d) must be performed on the dates as determined by the commission.

(f) Definitions.--For purposes of this section, the following words and phrases shall have the following meanings:

“Tax compliant.”Being current with all applicable Commonwealth tax filing and reporting obligations for any applicable tax year and current with payment of any balance of tax, interest or penalty due the Commonwealth as determined by the Department of Revenue for an applicable tax year.

“Tax compliance review.”The process by which the Department of Revenue determines whether an individual or entity is tax compliant.