Pennsylvania Statutes Title 43 P.S. Labor § 907. Termination of elections

(a) Any nonprofit organization which has made an election pursuant to the provisions of section 1104 and section 1105  1 may terminate such election by filing with the department a written notice thereof not later than thirty days prior to the beginning of the taxable year for which such termination notice is to be effective. Such action shall be approved by the department only if all payments and reports have been made by such terminating organization as required by the provisions of this act.

(b) If any nonprofit organization is delinquent in making payments in lieu of contributions as required under section 1106 of this act,  2 the department may terminate such organization's election to make payments in lieu of contributions as of the beginning of the next taxable year and such termination shall be effective for that and the next taxable year.