Section 71.9. Cigarette stamping agent report requirements

(a) Report due date. Every licensed cigarette stamping agent shall establish a fiscal or calendar monthly reporting period. The cigarette stamping agent shall file with the Department on or before the 20th day following the end of each fiscal or calendar month a cigarette tax report covering the preceding month on a form prescribed by the Department (see also § 71.32(a) (relating to additional cigarette stamping agent responsibilities) regarding additional reporting requirements).

(b) Penalties. A cigarette stamping agent who violates this section shall be subject to a $100 fine for the first offense, a $200 fine for the second offense and a $300 fine for the third and any further offense.

The provisions of this § 71.9 adopted February 13, 1998, effective February 14, 1998, 28 Pa.B. 979; amended April 11, 2003, effective April 12, 2003, 33 Pa.B. 1842. Immediately preceding text appears at serial page (239999).

Notation

Authority

The provisions of this § 71.9 issued under section 6 of the Fiscal Code (72 P. S. § 6); section 1291 of the Tax Reform Code of 1971 (72 P. S. § 8291); sections 209-A, 214-A, 215-A and 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. § § 209-A, 214-A, 215-A and 227-A); amended under section 3 of the Tobacco Settlement Agreement Act (35 P. S. § 5673); and section 6 of The Fiscal Code (72 P. S. § 6).

Cross References

This section cited in 61 Pa. Code § 71.32 (relating to additional cigarette stamping agent responsibilities).