Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7321.1. Bulk and auction sales and transfers, notice

(a) An employer that is liable for filing returns in accordance with the provisions of this part and either sells or causes to be sold at auction, or sells or transfers in bulk, fifty-one per cent or more of any stock of goods, wares or merchandise of any kind, fixtures, machinery, equipment, buildings or real estate held by or on behalf of the employer shall be subject to the provisions of section 1403   1 of “The Fiscal Code.”

(b) Deleted by 2002, June 29, P.L. 559, No. 89, § 12, effective in 60 days.