72 Pa. Stat. § 1210.1

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 1210.1 - Collection of taxes by the Pennsylvania Liquor Control Board

(a) Notwithstanding any other law to the contrary, the board shall, on the last business day of each calendar month, transmit to the department a statement containing all of the following:

(1) The board's gross receipts from the sale of liquor for all fiscal months ending in that calendar month.

(2) The taxes collected by the board during all fiscal months ending in that calendar month.

(3) Any other information required by the department.

(b) Notwithstanding section 237 of the act of March 4, 1971 (P.L. 6, No. 2), 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 II of the "Tax Reform Code of 1971" and collected by the board during all fiscal months ending in that calendar month.

(c) The board shall, on the last day of each calendar month, transmit to the department the liquor tax 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.

(e) The following words and phrases when used in this section shall have the meaning given to them in this subsection unless the context clearly indicates otherwise:

"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), 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."

72 P.S. § 1210.1

1929, April 9, P.L. 343, art. XII, § 1210.1, added 2002, June 29, P.L. 614, No. 91, § 4, effective 12/31/2002.