61 Pa. Code § 305.15 - Dissolution
If a corporation licensed for fuel use tax purposes is dissolved without its merger with another corporation, it shall notify the Department in writing within 5 days after the discontinuation of its corporate activities. The notice shall contain the date of discontinuation. Within 10 days after the discontinuance the licensee shall surrender to the Department any fuel use tax license under which it had operated and pay taxes, interest, penalties and fines, which are due by it.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.