Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article III. Cigarette and Beverage Taxes |
Chapter 73. Emergency and Limited Malt Beverage Tax Credit |
Section 73.57. Construction and amendment of regulations
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(a) This chapter is intended to aid the efficient operation and the orderly administration and application of the act. It shall be construed for the accomplishment of these purposes.
(b) This chapter may be amended or repealed at any time in accordance with law.
(c) This chapter and section headings are intended for designation only, and may not limit or in any manner affect the meaning, contents or language of any section or paragraph or any amendments to this chapter.
The provisions of this § 73.57 adopted August 30, 1974, effective August 31, 1974, 4 Pa.B. 1811.
Notation
The provisions of this § 73.57 issued under the Malt Beverage Tax Law (47 P.S. § 112.1 (Repealed)).