§ 19-3214.  Delinquent or Deficient State or City Taxes.
   (1)   Persons. No person may claim or receive an exemption, abatement or credit under this Chapter unless that person is in full compliance with all state and local tax laws, ordinances and resolutions. 651
   (2)   Qualified business.
      (a)   No qualified business may claim or receive an exemption, abatement or credit under this Chapter unless such qualified business is in full compliance with all state and local tax laws, ordinances and resolutions.
      (b)   No qualified business may claim or receive an exemption, abatement or credit under this Chapter if any person or business with a twenty percent (20%) or greater interest in such business is not in full compliance with all state and local tax laws, ordinances and resolutions.
   (3)   A taxpayer shall be deemed to be in compliance with any City or School District tax for purposes of this Chapter if that taxpayer made a timely administrative or judicial appeal for that particular tax or entered into and is in compliance with a duly authorized deferred payment plan with the Department or the Commonwealth Department of Revenue for that particular tax.
   (4)   Later compliance and eligibility.
      (a)   Any person or qualified business that is not eligible to claim an exemption. abatement or credit due to noncompliance with any state or local tax law may become eligible if that person or qualified business subsequently comes into full compliance with all state and local tax laws to the satisfaction of the Commonwealth Department of Revenue or the Department within the calendar year in which the noncompliance first occurred. If full compliance is not attained by February 5 of the calendar year following the calendar year in which noncompliance first occurred, then that person or qualified business is precluded from claiming an exemption, abatement or credit for that calendar year, whether or not full compliance is achieved subsequently. 652

 

Notes

651
   Amended, Bill No. 010092 (approved February 28, 2001).
652
   Amended, Bill No. 010092 (approved February 28, 2001).