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Pennsylvania Code (Last Updated: April 5, 2016) |
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Title 61. REVENUE |
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PART I. Department of Revenue |
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Subpart B. General Fund Revenues |
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Article III. Cigarette and Beverage Taxes |
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Chapter 72. Cigarette Dealer Licenses |
| Section 72.1. Licensing of dealers |
| Section 72.2. Posting of license |
| Section 72.3. Assignment of license |
| Section 72.4. Timing of application for renewal of existing license |
| Section 72.5. Denials, revocations and suspensions |
| Section 72.6. Change in status of cigarette dealer’s business |
| Section 72.7. Cigarette vending machines |
Notation
The provisions of this Chapter 72 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); and 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), unless otherwise noted.
The provisions of this Chapter 72 adopted February 13, 1998, effective February 14, 1998, 28 Pa.B. 979, unless otherwise noted.