Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 18200.903. Delinquent or deficient State or local taxes

(a) Persons.--No person may claim or receive an exemption, deduction, abatement or credit under this act unless the person is in full compliance with all State and local tax laws, ordinances and resolutions.

(b) Qualified business.--

(c) Later compliance and eligibility.--A qualified business or a person who owns an interest in a qualified pass-through entity or who owns a qualified business which is a sole proprietorship that is not eligible to claim an exemption, deduction, abatement or credit due to noncompliance with any State or local tax law may become eligible if the qualified business or person subsequently comes into full compliance with all State and local tax laws to the satisfaction of the Department of Revenue or the qualified political subdivisions within the calendar year in which the noncompliance first occurred.  If full compliance is not attained by February 5 of the calendar year following the calendar year during which noncompliance first occurred, then the qualified business or person shall be precluded from claiming any exemption, deduction, abatement or credit for that calendar year, whether or not full compliance is achieved subsequently.