§ 1210.1. Collection of taxes by the Pennsylvania Liquor Control Board
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: December 31, 2002
Effective: December 31, 2002
72 P.S. § 1210.1
§ 1210.1. Collection of taxes by the Pennsylvania Liquor Control Board
(b) Notwithstanding section 237 of the act of March 4, 1971 (P.L. 6, No. 2),1 known as the “Tax Reform Code of 1971,” the board shall, on the last day of each calendar month, transmit to the department the tax imposed by Article II2 of the “Tax Reform Code of 1971” and collected by the board during all fiscal months ending in that calendar month.
(d) Notwithstanding subsection (c), if the board adds the liquor tax to the wholesale and retail price of the liquor, the board shall, on the last day of each calendar month, transmit to the department an amount equal to the quotient of the board's aggregate gross receipts from the sale of liquor during all fiscal months ending in that calendar month divided by six and five-ninths.
“Board.” The Pennsylvania Liquor Control Board.
“Department.” The Department of Revenue of the Commonwealth.
“Liquor.” Any alcoholic, spirituous, vinous, fermented or other alcoholic beverage or combination of liquors and mixed liquor, a part of which is spirituous, vinous, fermented or other alcoholic, and all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes, which contain more than one-half of one per cent of alcohol by volume, except alcohol, and malt or brewed beverages.
“Liquor tax.” The tax imposed in accordance with the act of June 9, 1936 (1st Sp. Sess., P.L. 13, No. 4),3 entitled “An act imposing an emergency State tax on liquor, as herein defined, sold by the Pennsylvania Liquor Control Board; providing for the collection and payment of such tax; and imposing duties upon the Department of Revenue and the Pennsylvania Liquor Control Board.”
Credits
1929, April 9, P.L. 343, No. 176, art. XII, § 1210.1, added 2002, June 29, P.L. 614, No. 91, § 4, effective Dec. 31, 2002.
72 P.S. § 1210.1, PA ST 72 P.S. § 1210.1
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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