Section 204-I. Licensing of dealers and manufacturers.
Notwithstanding section 1220-A of the Tax Reform Code of 1971, the following shall apply to an application for a license under section 1220-A of the Tax Reform Code of 1971:
(1) The applicant shall provide for truthfully and accurately the information requested by the department which is relevant to the administration, collection and enforcement of the tax.
(2) If the application is approved, the department shall license the dealer or manufacturer for a period of one year. The license may be renewed annually thereafter.
(3) The department may deny an application if there is a reasonable basis to determine that the application is filed by a person as subterfuge for a different party of interest whose license has previously been denied, canceled or revoked for cause or a violation under this article or a violation under Article XII of the Tax Reform Code of 1971.
(204-I added Dec. 22, 2025, P.L.348, No.57)