72 Pa. Stat. § 8207

Current through P.A. Acts 2023-32

Section 8207 - Sales to Commonwealth and political subdivisions

The excise tax imposed by this article is hereby levied upon the sale of cigarettes to any person as defined under the provisions of this article and to the Commonwealth of Pennsylvania or any other state, or any department, board, commission, authority or agency thereof.

72 P.S. § 8207

1971, March 4, P.L. 6, No. 2, art. XII, § 1207, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days.