72 Pa. Stat. § 8252
Current through P.A. Acts 2023-32
If the tax has not yet been paid on cigarettes for which a refund of said tax would be allowed under section 1251, relief from the payment of the tax on such cigarettes may be given upon the filing of a claim for allowance in the same manner as a claim for refund, or in any other manner provided by regulations.
72 P.S. § 8252