2010 Pennsylvania Code
Title 75 - VEHICLES
Chapter 90 - Liquid Fuels and Fuels Tax
9011 - Discontinuance or transfer of business.

     § 9011.  Discontinuance or transfer of business.
        (a)  Notice to department.--If a distributor engaged in the
     use or sale and delivery of liquid fuels or fuels ceases to be a
     distributor by reason of the discontinuance, sale or transfer of
     the distributor's business, the distributor shall notify the
     department in writing within ten days after the discontinuance,
     sale or transfer takes effect. The notice shall give the date of
     discontinuance and, in the event of a sale or transfer of the
     business, the name and address of the purchaser or transferee of
     the business. The distributor, within ten days after the
     discontinuance, sale or transfer takes effect, shall make a
     report and pay all taxes, interest and penalties due and shall
     surrender the permit to the department.
        (b)  Penalty.--A person violating any of the provisions of
     subsection (a) commits a misdemeanor of the third degree.