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§ 8207. Sales to Commonwealth and political subdivisions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

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
72 P.S. § 8207
§ 8207. Sales to Commonwealth and political subdivisions
The excise tax imposed by this article is hereby levied upon the sale of cigarettes to any person as defined under the provisions of this article and to the Commonwealth of Pennsylvania or any other state, or any department, board, commission, authority or agency thereof.

Credits

1971, March 4, P.L. 6, No. 2, art. XII, § 1207, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days.
72 P.S. § 8207, PA ST 72 P.S. § 8207
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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