Pennsylvania Code & Bulletin

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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 § 74.38. Malt beverage damaged in transit.

§ 74.38. Malt beverage damaged in transit.

 A manufacturer shall be entitled to deduct the tax liability from the original billing for malt beverages which have been damaged in transit on the seller’s owned and operated truck prior to being accepted by the distributor.

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