Section 13.13. Tax clearance certificates

(a) A domestic association may not file one or more of the following documents in the Department unless the document is accompanied by tax clearance certificates from the Department of Revenue and the Office of Employment Security of the Department of Labor and Industry, evidencing the payment by the association of taxes and charges due the Commonwealth required by law:

(1) Articles or a certificate of merger or consolidation effecting a merger or consolidation into a nonqualified foreign association.

(2) Articles or a certificate of dissolution.

(3) A statement of revival.

(b) A qualified foreign association may not file an application for termination of authority or similar document in the Department unless the document is accompanied by a tax clearance certificate evidencing payment of taxes and charges due the Commonwealth.

(c) A corporation may not file with the Department articles of division dividing solely into nonqualified foreign corporations unless the articles are accompanied by a tax clearance certificate evidencing payment of taxes and charges due the Commonwealth.

(d) Applications for tax clearance should be addressed to the Department of Revenue under 61 Pa. Code § 151.4 (relating to obtaining a Corporate Clearance Certificate). This procedure also results in obtaining tax clearance from the Office of Employment Security of the Department of Labor. See § 11.19 (relating to tax clearance of certain fundamental transactions).

The provisions of this § 13.13 adopted April 17, 1992, effective April 18, 1992, 22 Pa.B. 1993.

Notation

Cross References

This section cited in 19 Pa. Code § 11.11 (relating to requirements to be met by filed documents); and 19 Pa. Code § 11.19 (relating to tax clearance of certain fundamental transactions).