61 Pa. Code § 74.1
Current through Register Vol. 54, No. 45, November 9, 2024
It is the purpose of the Malt Beverage Tax Law (47 P. S. §§ 103-120.3) to provide revenue by imposing a State tax upon the sale of malt beverages by the manufacturer and importing agents for foreign manufacturers, the obligation to collect said taxes for the Commonwealth and transmit same monthly to the Commonwealth.
61 Pa. Code § 74.1