72 Pa. Stat. § 8252

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 8252 - Allowance for nonpayment of tax

If the tax has not yet been paid on cigarettes for which a refund of said tax would be allowed under section 1251, relief from the payment of the tax on such cigarettes may be given upon the filing of a claim for allowance in the same manner as a claim for refund, or in any other manner provided by regulations.

72 P.S. § 8252

1971, March 4, P.L. 6, No. 2, art. XII, § 1252, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days.