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Pennsylvania Code (Last Updated: April 5, 2016) |
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Title 61. REVENUE |
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PART I. Department of Revenue |
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Subpart B. General Fund Revenues |
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Article II. Sales and Use Tax |
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Chapter 39. Transient Vendors |
| Section 39.1. Definition |
| Section 39.2. Registration |
| Section 39.3. Transient vendor certificates |
| Section 39.4. Surety bond or other security |
| Section 39.4a. Application of cash security to liability of transient vendors |
| Section 39.5. Suspension or revocation of transient vendor certificate |
| Section 39.6. Appeal from rejection of application, suspension or revocation of transient vendor certificate |
| Section 39.7. Notice prior to entering Commonwealth |
| Section 39.8. Inspection of records |
| Section 39.9. Seizure of property |
| Section 39.10. Release of seized property |
| Section 39.11. Forfeiture proceedings |
| Section 39.12. Unclaimed property |
| Section 39.13. Fines |
Notation
The provisions of this Chapter 39 issued under sections 248.2 and 270 of the Tax Reform Code of 1971 (72 P. S. § § 7270 and 7248.2), unless otherwise noted.
The provisions of this Chapter 39 adopted June 29, 1984, effective June 30, 1984, 14 Pa.B. 2266, unless otherwise noted.