§ 21.7. Annual renewal.
Section 162(h) of the code (relating to contingent domestication of certain foreign associations), provides that a statement of contingent domestication expires at the end of the calendar year in which filed unless the entity between October 1 and December 31 of each year files in the Department Form DSCB:15-162F (Application for Renewal of Contingent or Temporary Domestication Status), which extends the availability or applicability of the contingent domestication, including temporary domiciliary status, during the following year.
The provisions of this § 21.7 adopted April 17, 1992, effective April 18, 1992, 22 Pa.B. 1993.
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