Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8502.4. Restrictions on lawsuits

No institution which is subject to the tax imposed by this article and which fails to file the annual report required by section 1502   1 shall be permitted to initiate any action in any court of this Commonwealth until the institution files with the Department of Revenue the required report.  The failure of an institution to file the annual report required by section 1502 shall not impair the validity of any contract or act of the institution and shall not prevent the institution from defending any action in any court of this Commonwealth.