Subchapter E. LICENSEE TAX RESPONSIBILITY PROGRAM
Sec.
7a.51. Establishment.
7a.52. Licensee Tax Responsibility Committee.
7a.53. Cooperation with chief administrators.
7a.54. Notice to licensing agency.
7a.55. Confidentiality of records.
7a.56. Limitation on use of information.
7a.57. Participation by State agencies.
7a.58. Effective date.
7a.59. Termination date.
7a.60. Rescission.
Source The provisions of this Subchapter E adopted by Executive Order No. 2011-06, dated September 15, 2011, 41 Pa.B. 5350, unless otherwise noted.
§ 7a.51. Establishment.
The Secretary of Revenue shall develop and operate a Licensee Tax Responsibility Program to identify any applicants for the issuance or renewal of State-issued licenses who have not timely reported or paid State taxes due and owing to the Commonwealth.
§ 7a.52. Licensee Tax Responsibility Committee.
The Secretary of Revenue shall establish a Licensee Tax Responsibility Committee (Committee) to oversee the Licensee Tax Responsibility Program. The Committee will consist of representatives of the Department of Revenue, the Department of Labor and Industry, the Department of State and the Office of General Counsel and other agencies as the Governor may direct from time to time. The Committee shall make an annual report to the Governor.
§ 7a.53. Cooperation with chief administrators.
The chief administrators of all Commonwealth agencies under the Governor’s jurisdiction shall cooperate with the Secretary of Revenue (Secretary) in implementing the Licensee Tax Responsibility Program (Program) by providing the Secretary with:
(1) The necessary information regarding business licensees and applicants for business licenses of the agency including the applicant’s State Personal Income Tax identification number, State Sales Tax number, State Corporation Tax number, State Employer Withholding Tax number and Unemployment Compensation account number on not less than an annual basis.
(2) A statement signed by each licensee and applicant for license under penalty of perjury, indicating that all State tax reports have been filed and paid or, in the alternative, that a deferred payment plan is currently in effect. Commonwealth agencies under the Governor’s jurisdiction are directed to utilize license application, renewal or transfer forms, or both, that include an express waiver by the applicant regarding confidentiality of the subject Commonwealth tax information, for the limited purpose of the Commonwealth executive agency providing information to the Department of Revenue and the Department of Labor and Industry, to be used solely in connection with the Program. This signed waiver is to shield Commonwealth agencies from legal actions arising from the utilization of otherwise confidential State tax information.
§ 7a.54. Notice to licensing agency.
The Secretary of Revenue shall issue a notice to the licensing agency indicating those licensees and applicants who have unresolved State tax obligations on not less than an annual basis.
§ 7a.55. Confidentiality of records.
Agencies, officers and employees shall treat records and files disclosed by the Department of Revenue as confidential and privileged to the extent provided by law and may disclose tax information only as authorized by law. The failure of any agency employee to implement standards safeguarding confidential State tax information will render the employee subject to sanctions as described in statutes dealing with the confidentiality of State tax information. See section 731 of The Fiscal Code (72 P. S. § 731), regarding confidential information.
§ 7a.56. Limitation on use of information.
Use of Commonwealth tax information that is compiled or created under this subchapter is limited to the following:
(1) Collection of Commonwealth tax delinquencies from existing licensees in relationship to the renewal or transfer of their existing State license or from applicants for these licensees.
(2) Notification to a Commonwealth executive agency of the identity of applicants or existing licensees who have not filed Commonwealth tax returns, which notification constitutes a permissible purpose to disclose that information between various Commonwealth executive and independent agencies and the Department of Revenue and the Department of Labor and Industry. Exchange of otherwise confidential information falls within the ‘‘official purposes’’ exception of section 731 of The Fiscal Code (72 P. S. § 731). See Frontage, Inc. v. Allegheny County, 162 A. 2d 1, 400 Pa. 249 (1960) and 1990 Op. Att. Gen. No. 90-1.
§ 7a.57. Participation by State agencies.
Agencies, officers and employees under the Governor’s jurisdiction shall fully and actively participate in the Licensee Tax Responsibility Program. Agencies outside of the purview of this subchapter are strongly encouraged to participate.
§ 7a.58. Effective date.
This subchapter takes effect immediately.
§ 7a.59. Termination date.
This subchapter will remain in effect unless revised or rescinded by the Governor.
§ 7a.60. Rescission.
Executive Order 2006-03 is rescinded.
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