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§ 8225-A. License fees and issuance and display of license

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. § 8225-A
§ 8225-A. License fees and issuance and display of license
Currentness
(a) Application.--At the time of making any application or license renewal application:
(1) An applicant for a tobacco products manufacturers license shall pay the department a license fee of $1,500.
(2) An applicant for a wholesale tobacco products dealer's license shall pay to the department a license fee of $1,500.
(3) An applicant for a retail tobacco products dealer's license shall pay to the department a license fee of $25.
(4) An applicant for a vending machine tobacco products dealer's license shall pay to the department a license fee of $25.
(b) Proration.--Fees shall not be prorated.
(c) Issuance and display.--On approval of the application and payment of the fees, the department shall issue the proper license which must be conspicuously displayed at the location for which it has been issued.

Credits

1971, March 4, P.L. 6, No. 2, art. XII-A, § 1225-A, added 2016, July 13, P.L. 526, No. 84, § 18, effective Oct. 1, 2016.
72 P.S. § 8225-A, PA ST 72 P.S. § 8225-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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