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 74.52. Retention of records
Latest version.
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Each manufacturer, transporter for hire, bailee for hire, warehouseman, distributor and retail licensee shall maintain and keep, for 2 years, records of malt or brewed beverages manufactured, sold by a manufacturer or distributor, transported from a point outside of the Commonwealth to a point within the Commonwealth, imported or substantiating the other information required on his report, together with invoices, bills of lading and other pertinent papers, as may be required by the Department.