§ 8206. Incidence and rate of tax
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: August 1, 2016
Effective: August 1, 2016
72 P.S. § 8206
§ 8206. Incidence and rate of tax
An excise tax is hereby imposed and assessed upon the sale or possession of cigarettes within this Commonwealth at the rate of thirteen cents per cigarette.
Credits
1971, March 4, P.L. 6, No. 2, art. XII, § 1206, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days. Amended 1991, Aug. 4, P.L. 97, No. 22, § 32, effective in 15 days; 2002, June 29, P.L. 559, No. 89, § 24, effective July 15, 2002; 2003, Dec. 23, P.L. 250, No. 46, § 19, effective Jan. 7, 2004; 2009, Oct. 9, P.L. 451, No. 48, § 9.3, effective Nov. 1, 2009; 2016, July 13, P.L. 526, No. 84, § 17, effective Aug. 1, 2016.
72 P.S. § 8206, PA ST 72 P.S. § 8206
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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