Home Table of Contents

§ 8216.1. Return and payment of tax for unstamped cigarettes

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 7, 2010

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. Cigarette Tax (Refs & Annos)
Part III. Method of Payment of Tax
Effective: January 7, 2010
72 P.S. § 8216.1
§ 8216.1. Return and payment of tax for unstamped cigarettes
Currentness
(a) By the twentieth day of each month, every person selling unstamped cigarettes to retailers shall file a return with the department reporting the tax imposed by this article on the sales of unstamped cigarettes in the prior calendar month.
(b) By the twentieth day of each month, every person purchasing unstamped cigarettes on which the tax imposed by this article was not paid to the seller or wholesaler shall file a return with the department reporting the amount of tax due on the purchase of unstamped cigarettes in the prior calendar month.
(c) The return shall be on a form prescribed by the department and must contain any information required by the department.
(d) When a return of tax is required under this section, the person required to file the return shall pay the tax to the department on the date the return is due.
(e) Unless otherwise specifically noted, the provisions of Article II1 shall apply to the returns, payment, penalties, enforcement, collections and appeals of the tax imposed on unstamped cigarettes.

Credits

1971, March 4, P.L. 6, No. 2, art. XII, § 1216.1, added 2009, Oct. 9, P.L. 451, No. 48, § 9.6, effective in 90 days [Jan. 7, 2010].

Footnotes

1
72 P.S. § 7201 et seq.
72 P.S. § 8216.1, PA ST 72 P.S. § 8216.1
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document