(a) The administration of this article is hereby vested in the department. The department shall adopt rules and regulations for the enforcement of this article and may from time to time make or cause to be made one or more cost surveys to establish the lowest cost of the cigarette stamping agent, the lowest cost of the retailer and the lowest cost of the wholesaler, as defined in this article for the Commonwealth or such trading area or areas therein as it shall define. Any such survey made or caused to be made by the department may be used for the purposes specified in this article. If the survey is conducted in connection with a cigarette dealer's request to sell at a price different from the presumptive minimum, the cigarette dealer shall pay for the survey. Regulations shall provide a procedure for dealers to prove a cost different from the State presumptive costs, including proof of lower costs, filing of petitions, cost allocation, data to be submitted and guidelines necessary to implement this article. Authorization to sell below the presumptive minimum prices shall be in writing published in the Pennsylvania Bulletin and otherwise in conformance with the requirements of this article and shall contain a statement that the authorization is effective forty-five days after the issuance of the writing and is valid for twelve months therefrom. Authorization by the department for a dealer to sell cigarettes below the established presumptive minimum prices shall be stated as a percentage and be applied to all levels of cigarette prices in the percentage allowed, and this percentage shall also be applied to any new presumptive minimum prices established by the department during the effective period of the dealer's authorization. The department may impose such fees as may be necessary to cover the costs incurred in administering this section, including review and audit of petitioning dealer's audited financial statement. On the effective date of this article and until such time as a dealer receives authorization from the department, in accordance with its regulations, to sell cigarettes at a price different from the presumptive minimum prices established pursuant to this article, the last dealer request to have been authorized by the department shall continue in effect.

(b) The department is authorized to jointly administer this article with the act of March 4, 1971 (P.L. 6, No. 2), known as the “Tax Reform Code of 1971,”¹ including joint reporting of information, forms, returns, statements, documents or other information submitted to the department.