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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 204-A. Licensing of cigarette stamping agents

Current as of January 01, 2022 | Updated by FindLaw Staff

(a) The department may license as its agent for a one-year period and may renew the license for further periods of one year if the agent is and remains of good moral character who shall meet the requirements imposed by the following provisions for the privilege of operating as a cigarette stamping agency:

(1) The applicant is a wholesale dealer licensed by the Commonwealth.

(2) The applicant maintains warehousing facilities, adequate to protect the revenue, for the purpose of receiving, storing and distributing cigarettes and conducting their business and has received commitments from at least two cigarette manufacturers whose aggregate share is at least forty per centum of the Commonwealth's cigarette market.

(3) The applicant is a person of good moral character and of reasonable financial stability and is reasonably experienced in the wholesale cigarette business.

(4) The applicant, or any shareholder controlling more than ten per centum of the stock if the applicant is a corporation or any officer or director if the applicant is a corporation, shall not have been convicted of any crime involving moral turpitude.

(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.

(b) The department shall, by regulation, prescribe the form, content and manner of the application.

(c) The cigarette stamping agency license shall be valid for one specific location only.

(d) The department may reject any application for a new or renewal license if it finds that any of the aforementioned requirements have not been met or finds that such applicant or licensee has (i) failed to disclose any material information required; (ii) made any material false statement in his application; or (iii) violated any provisions of this article.

(e) For purposes of this section, a person convicted of committing any felony, any infamous crime or any crime involving moral turpitude shall not be a person of good moral character and shall not be licensed as a cigarette stamping agent.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 204-A. Licensing of cigarette stamping agents - last updated January 01, 2022 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-204-a/

Read this complete Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 204-A. Licensing of cigarette stamping agents on Westlaw

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