§ 10-1001. Construction and applicability
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 47 P.S. LiquorEffective: September 3, 2019
Effective: September 3, 2019
47 P.S. § 10-1001
§ 10-1001. Construction and applicability
(b) Regardless of context, a reference to “malt or brewed beverages” in Article XX of the act of March 4, 1971 (P.L. 6, No. 2),1 known as the “Tax Reform Code of 1971,” shall be construed to include alcoholic cider and fermented fruit beverages.
(d) Regardless of context, a reference to “wine” in the act of December 5, 1933 (Sp.Sess., P.L. 38, No. 6),2 known as the “Spirituous and Vinous Liquor Tax Law,” shall be construed to exclude alcoholic cider and fermented fruit beverages.
Credits
1951, April 12, P.L. 90, art. X, § 1001, added 1998, June 18, P.L. 664, No. 86, § 17, imd. effective. Amended 2019, July 2, P.L. 324, No. 45, § 6, effective in 60 days [Sept. 3, 2019].
47 P.S. § 10-1001, PA ST 47 P.S. § 10-1001
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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