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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 2336 (April 27, 2024).

61 Pa. Code § 74.11. Imposition of tax.


§ 74.11. Imposition of tax.

 (a)  Each manufacturer shall post an acceptable surety bond to guarantee the payment of the taxes imposed by the act. Each bond shall be in an amount equal to the highest 2 months average tax liability of the preceding 12-month period but in no event less than $5,000. A new bond or an acceptable renewal, in writing, shall be filed on or before the July 1 anniversary date of each bond. The bond may be increased or decreased based on previous years’ operations.

 (b)  A manufacturer shall notify the Department in writing should he desire to discontinue operations in this Commonwealth. The Department will, before the July anniversary date of the bond, prepare a field audit of the manufacturer’s records and release the surety from its obligation if all malt beverage taxes are paid.

 (c)  Each manufacturer shall be subject to pay to the Commonwealth the taxes imposed by this section upon all malt or brewed beverages manufactured and sold by him in this Commonwealth for use in this Commonwealth or manufactured by him outside this Commonwealth and sold to an importing distributor or any person for importation into, and use in, this Commonwealth. Every person who ships or transports malt or brewed beverages into this Commonwealth for sale, delivery or storage in this Commonwealth shall pay to the Commonwealth the taxes imposed in this section.


   The provisions of this §  74.11 issued under section 15 of the Malt Beverage Tax Law (47 P. S. §  117).


   The provisions of this §  74.11 amended July 1, 1983, effective July 2, 1983, 13 Pa.B 2067. Immediately preceding text appears at serial pages (70285) and (70286).

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