Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

61 Pa. Code § 74.1. Purpose.

GENERAL PROVISIONS


§ 74.1. Purpose.

 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.



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