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 § 74.39. Salable malt beverage returns.

§ 74.39. Salable malt beverage returns.

 A manufacturer shall be entitled to deduct the tax liability on salable malt beverages returned from a distributor because they were not ordered by the distributor or were a result of an overstock in distributor’s inventory.

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