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§ 325. License unnecessary for manufacture of denatured alcohol; statement to be filed

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 47 P.S. Liquor

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 47 P.S. Liquor (Refs & Annos)
Chapter 4. Regulation and Licensing
Wholesale and Distillers and Brewers Licenses, Etc.
47 P.S. § 325
§ 325. License unnecessary for manufacture of denatured alcohol; statement to be filed
Any person, firm or corporation, owning or operating a distillery, in this Commonwealth, which produces only denatured alcohol for industrial purposes, and not to be used as a beverage or for medicinal purposes, shall not be required to obtain a license to operate such distillery under the provisions of the law, approved the thirtieth day of July, one thousand eight hundred ninety-seven,1 entitled “An act to provide revenue, and regulate the sale of malt, brewed, vinous, and spirituous liquors, or any admixture thereof, by requiring and authorizing licenses to be taken out by brewers, distillers, wholesalers, bottlers, rectifiers, compounders, storekeepers and agents, having a store, office or place of business, within this Commonwealth; prescribing the amount of license fees to be paid in such cases, and by imposing an additional license fee on retail dealers in intoxicating liquors,” or any other law regulating the manufacture and sale of vinous, spirituous, malt or brewed liquors. Any such corporation shall, for purposes of State taxation, be deemed to be a corporation organized for manufacturing purposes: Provided, That any person, firm or corporation, who shall take advantage of or operate under the provisions of this act, shall make, and file with the Auditor General of this Commonwealth, on or before the first day of February of each year, a statement, in such form as the Auditor General may prescribe, setting forth in detail the nature and character of the business conducted; the kind and amount of materials produced, made or manufactured; the location of the plant, distillery, or distilleries; the number of gallons of denatured alcohol manufactured or produced during the previous calendar year, up to the first of January before such report is made. Such report, or statement, shall be signed and sworn to by the person, persons, or one of the firm of a company, or by the president of a corporation, respectively, taking advantage or operating under the provisions of this act.

Credits

1913, July 22, P.L. 914, No. 439, § 1.

Footnotes

Act 1897, July 30, P.L. 464, No. 408 (47 P.S. §§ 201, 202, 341 to 345, 347 to 349, 373, 377, 411, 413, 431), repealed by 1951, April 12, P.L. 90, No. 21, art. IX, § 901.
47 P.S. § 325, PA ST 47 P.S. § 325
Current through the end of the 2023 Regular Session. Some statute sections may be more current, see credits for details.
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