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§ 8231-A. Property rights

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 1, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XII-a. Tobacco Products Tax (Refs & Annos)
Effective: October 1, 2016
72 P.S. § 8231-A
§ 8231-A. Property rights
Currentness
(a) Incorporation.--Subject to subsection (b), section 12851 is incorporated by reference into and shall apply to this article.
(b) Alterations.--
(1) References in section 1285 to cigarettes shall apply to tobacco products in this article.
(2) References in section 1285 to 2,000 or more unstamped cigarettes shall apply to tobacco products worth at least $500 in this article.
(3) References in section 1285 to more than 200 unstamped cigarettes shall apply to tobacco products worth at least $50 in this article.

Credits

1971, March 4, P.L. 6, No. 2, art. XII-A, § 1231-A, added 2016, July 13, P.L. 526, No. 84, § 18, effective Oct. 1, 2016.

Footnotes

1
72 P.S. § 8285.
72 P.S. § 8231-A, PA ST 72 P.S. § 8231-A
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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