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 75. [Reserved] |
SubChapter C. [Reserved] |
Section 75.32. [Reserved]
Latest version.
The provisions of this § 75.32 amended through March 14, 1986, effective March 15, 1986, 16 Pa.B. 816; reserved February 13, 1998, effective February 14, 1998, 28 Pa.B. 979. Immediately preceding text appears at serial pages (105812) and (131531).
Notation
The Department of Revenue did not retroactively apply this section when it refused to grant the appellant renewal of its cigarette stamping agency and wholesale dealers license. R & P Services, Inc. v. Department of Revenue, 541 A.2d 432 (Pa. Cmwlth. 1988).