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§ 8206.1. Floor tax

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: August 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. Cigarette Tax (Refs & Annos)
Part II. Imposition of Tax
Effective: August 1, 2016
72 P.S. § 8206.1
§ 8206.1. Floor tax
Currentness
(a) The following apply:
(1) to (3) Deleted by 2016, July 13, P.L. 526, No. 84, § 17, effective Aug. 1, 2016.
(4) A person who possesses cigarettes on which the tax imposed by section 12061 has been paid as of the effective date of this paragraph2 shall pay an additional tax at a rate of five cents per cigarette. The tax shall be paid and reported on a form prescribed by the department within ninety days of the effective date of this paragraph.
(b) If a cigarette dealer fails to file the report required by subsection (a) or fails to pay the tax imposed by subsection (a), the department may, in addition to the interest and penalties provided in section 1278,3 do any of the following:
(1) Impose an administrative penalty equal to the amount of tax evaded or not paid. The penalty shall be added to the tax evaded or not paid and assessed and collected at the same time and in the same manner as the tax.
(2) Suspend or revoke a cigarette dealer's license.
(c) In addition to any penalty imposed under subsection (b), a person who wilfully omits, neglects or refuses to comply with a duty imposed under subsection (a) commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine of not less than two thousand five hundred dollars ($2,500) nor more than five thousand dollars ($5,000), to serve a term of imprisonment not to exceed thirty days or both.

Credits

1971, March 4, P.L. 6, No. 2, art. XII, § 1206.1, added 1991, Aug. 4, P.L. 97, No. 22, § 33, effective in 15 days. Amended 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.

Footnotes

1
72 P.S. § 8206.
2
Subsec. (a)(4) added by 2016, July 13, P.L. 526, No. 84, § 17, effective Aug. 1, 2016.
3
72 P.S. § 8278.
72 P.S. § 8206.1, PA ST 72 P.S. § 8206.1
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document