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 74.34. Refunds for manufacturers on sales to public service licensee
Latest version.
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In the event any malt or brewed beverages upon which the tax has been paid by a manufacturer have been sold and delivered to a public service licensee who is obligated to pay the tax thereon, the manufacturer shall be entitled to a refund of the actual amount of tax paid by him, upon condition that he shall make affidavit and furnish proof satisfactory to the Department of the facts.