72 Pa. Stat. § 8206

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

Section 8206 - Incidence and rate of tax

An excise tax is hereby imposed and assessed upon the sale or possession of cigarettes within this Commonwealth at the rate of thirteen cents per cigarette.

72 P.S. § 8206

Amended by P.L. TBD 2016 No. 84, § 17, eff. 8/1/2016.

1971, March 4, P.L. 6, No. 2, art. XII, § 1206, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days. Amended 1991, Aug. 4, P.L. 97, No. 22, § 32, effective in 15 days; 2002, June 29, P.L. 559, No. 89, § 24, effective 7/15/2002; 2003, Dec. 23, P.L. 250, No. 46, § 19, effective 1/7/2004; 2009, Oct. 9, P.L. 451, No. 48, § 9.3, effective 11/1/2009.