1. (a) General rule.— The department may commence a proceeding under section 382 (relating to procedure and effect) to administratively dissolve a domestic filing entity or cancel the statement of registration of a domestic limited liability partnership or the statement of election of an electing partnership that is not also a limited partnership if the entity does not deliver an annual report to the department within six months after the annual report is due.
2. (b) Transitional provision.— Subsection (a) applies with respect to annual reports due on or after January 4, 2027.

Cross References. Section 381 is referred to in section 382 of this title.