47 Pa. Stat. § 120.3
Each manufacturer may take credit on his monthly report for the full amount of the tax paid by the affixation, before the effective date of this act, of stamps, crowns or lids to the original container of malt or brewed beverages included in the taxable transactions covered by his report. The department shall allow the manufacturer a credit on his report or a refund in the amount of the tax paid for (1) tax stamps returned unused to the department within sixty days after the effective date of this act, and (2) tax crowns or lids as to which the manufacturer has submitted satisfactory proof to the department, within sixty days after the effective date of this act, that the crowns and lids were in his possession as unused inventory on the effective date of this act. For the purpose of offsetting the temporary reduction in revenue occasioned by the transition from the prepayment of tax stamps, crowns and lids to the reporting method, each manufacturer who files a bond under the provisions of subsection (a) of section 4.1 of this act shall, within six months after the effective date of this act, prepay on account of future tax liability to the department an amount in cash or its equivalent equal to such manufacturer's highest two months' tax liability for tax stamps and crowns or lids during the twelve month period ending July 31, 1965. The manufacturer may apply on account of such prepayment so much of the tax heretofore paid for stamps and crowns or lids for which he is entitled to a refund or credit. The amount so prepaid shall thereafter be credited to the manufacturer's tax liability at the rate of three per cent (3%) per month until depleted, as provided by regulation of the Department of Revenue. The manufacturer shall, after determination of the amount of refund or credit due him for his crown and lid inventory on the effective date of this act, thereafter be permitted to use the crowns or lids constituting that inventory on his malt and brewed beverages solely as proprietary crowns, or lids, without such use indicating payment of the tax.
47 P.S. § 120.3