2.
When a qualified foreign association files an application for termination of authority or sim-
ilar document; and
3.
When a domestic association files articles or a certificate of division dividing solely into non-
qualified foreign associations.
Tax Clearance Certificates in Judicial Proceedings
Until a Tax Clearance Certificate from the Department of Revenue and the Department of Labor and
Industry has been filed with the court, the court cannot order the dissolution of a domestic business
corporation, nonprofit corporation or business trust. Nor can it approve a final distribution of the
assets of a domestic general partnership, limited partnership, electing partnership or limited liability
company.
To file a tax clearance certificate and accompanying documents with the Department of State, send
documents and a $70 check made payable to the PA Department of State to the following address:
PA DEPARTMENT OF STATE
CORPORATION BUREAU
NORTH OFFICE BUILDING ROOM 308
PO BOX 8722
HARRISBURG PA 17105-8722
For Revenue forms, visit or call (717) 783-6052.
For information from the Department of State, visit or call
(717) 787-1057.
The Fiscal Code governing tax clearance certificates may be viewed online at
under “Legal/Legislative Information.”