Cierre o Transferencia de Negocios de Combustibles

Explicación Simple

Si tienes un negocio que vende combustible y decides cerrarlo o venderlo, debes avisar al gobierno en un plazo de diez días. También necesitas pagar todos los impuestos antes de cerrar definitivamente.

Es como cuando decides vender tu bicicleta: primero avisas a tus amigos que ya no la usarás y aseguras que está en buen estado antes de entregarla al nuevo dueño.

Ejemplo Práctico

Imagina que Juan tiene una gasolinera y decide venderla a María. Juan debe informar al departamento de vehículos de Pensilvania sobre la venta en los diez días siguientes y asegurarse de que todos los impuestos estén pagados antes de transferir las llaves a María.

Penalidades

Si no cumples con las obligaciones de notificación, podrías enfrentarte a un delito menor. También, si no entregas un permiso revocado, es una ofensa menor.

Texto Original del Estatuto (Inglés)

75 Pa.C.S. 9011 - Discontinuance Or Transfer Of Business (a) Notice to department.--If a distributor engaged in the use or sale and delivery of liquid fuels or fuels ceases to be a distributor by reason of the discontinuance, sale or transfer of the distributor's business, the distributor shall notify the department in writing within ten days after the discontinuance, sale or transfer takes effect. The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the name and address of the purchaser or transferee of the business. The distributor, within ten days after the discontinuance, sale or transfer takes effect, shall make a report and pay all taxes, interest and penalties due and shall surrender the permit to the department. (b) Penalty.--A person violating any of the provisions of subsection (a) commits a misdemeanor of the third degree. 75 Pa.C.S. 9012 - Suspension Or Revocation Of Permits (a) Notice and hearings.--If the department finds that the holder of a permit has failed to comply with the provisions of this chapter, the department shall notify the permit holder and afford the permit holder a hearing on five days' written notice. (b) Action by department.--After a hearing, the department may revoke or suspend the permit. Upon suspending or revoking a permit, the department shall request the holder of the permit to surrender to it immediately all permits or duplicates issued to the holder. (c) Surrender of permits.--The holder shall surrender promptly all permits to the department as requested. (d) Penalty.--A person who refuses to surrender a permit suspended or revoked by the department commits a summary offense.