Pennsylvania § 9361 - Tax compliance requirement.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 9361 — Tax compliance requirement., with citation guidance and answers to common questions.
§ 9361. Tax compliance requirement.
(a) Applicant.--An applicant must be tax compliant to be eligible for a license issued under this chapter. Upon receipt of an application for a license, the commission shall request the Department of Revenue to conduct a tax compliance review of the applicant.
(b) Licensees.--A licensee must be tax compliant to be eligible for renewal of a license issued under this chapter. Prior to renewing a license, the commission shall request the Department of Revenue to conduct a tax compliance review of the licensee.
(c) Commissioners and commission employees.--An individual must be tax compliant to be eligible to serve as a commissioner or to be employed by the commission. Commissioners and commission employees shall be subject to an annual tax compliance review to ensure they are tax compliant. This subsection may not apply to commission employees subject to a collective bargaining agreement.
(d) Contractors.--Each contractor of the commission shall be subject to an annual tax compliance review to ensure that the contractor is tax compliant.
(e) Review.--The tax compliance review under subsections (a) and (b) and the annual tax compliance review under subsections (c) and (d) must be performed on the dates as determined by the commission.
(f) Definitions.--For purposes of this section, the following words and phrases shall have the following meanings:
"Tax compliant." Being current with all applicable Commonwealth tax filing and reporting obligations for any applicable tax year and current with payment of any balance of tax, interest or penalty due the Commonwealth as determined by the Department of Revenue for an applicable tax year.
"Tax compliance review." The process by which the Department of Revenue determines whether an individual or entity is tax compliant.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 9361
What does Pennsylvania Consolidated Statutes § 9361 cover?
Section 9361 ("Tax compliance requirement.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 9361?
A common citation format is "Pennsylvania Consolidated Statutes § 9361" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 9361 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.