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§ 8252. Allowance for nonpayment of tax

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 VII. Refunds and Allowances
72 P.S. § 8252
§ 8252. Allowance for nonpayment of tax
If the tax has not yet been paid on cigarettes for which a refund of said tax would be allowed under section 1251,1 relief from the payment of the tax on such cigarettes may be given upon the filing of a claim for allowance in the same manner as a claim for refund, or in any other manner provided by regulations.

Credits

1971, March 4, P.L. 6, No. 2, art. XII, § 1252, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days.

Footnotes

72 P.S. § 8251.
72 P.S. § 8252, PA ST 72 P.S. § 8252
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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