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 74. Malt Beverage Tax |
Section 74.1. Purpose |
Section 74.2. Definitions |
Section 74.11. Imposition of tax |
Section 74.12. Tax rate |
Section 74.21. Payment of tax |
Section 74.31. Refunds for manufacturers on out-of-State sales |
Section 74.32. Refunds for Pennsylvania manufacturers on sales to exempt parties |
Section 74.33. Refunds for out-of-State manufacturers on sales to tax exempt parties |
Section 74.34. Refunds for manufacturers on sales to public service licensee |
Section 74.35. Refunds on malt beverage rendered unsalable by reason of damage or destruction |
Section 74.36. Refunds on leakers, stale beer and beer which has become unsalable or over-aged |
Section 74.37. Credits |
Section 74.38. Malt beverage damaged in transit |
Section 74.39. Salable malt beverage returns |
Section 74.40. Off-premises storage |
Section 74.41. Time limit on refunds |
Section 74.51. Manufacturers reports |
Section 74.52. Retention of records |
Section 74.61. Penalty for unlawful transportation |
Notation
The provisions of this Chapter 74 adopted March 5, 1982, effective June 23, 1979, 12 Pa.B. 875, unless otherwise noted.