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Pennsylvania Statutes
Statutes (Unconsolidated)Title 47 P.S. - LIQUORChapter 6 - LIQUOR CONTROL AND TAX ACTSLIQUOR TAX ACTS
Emergency Liquor Tax
Section 795 - Emergency tax on liquors; amount of tax; collection

47 Pa. Stat. § 795

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Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 795 - Emergency tax on liquors; amount of tax; collection

An emergency State tax is hereby imposed and assessed at the rate of eighteen per centum of the net price of all liquors sold by the board. The tax herein imposed shall be collected by the board from the purchasers of the liquor from the board. The amount of such eighteen per centum so collected by the board, under the provisions of this act, shall be paid into the State Treasury, through the department, in the manner and within the times herein specified, and shall be credited to the General Fund.

47 P.S. § 795

1936, Ex.Sess., June 9, P.L. 13, § 2. Reenacted and amended 1937, April 8, P.L. 250, No. 58, § 1; 1939, May 4, P.L. 46, § 1; 1941, May 29, P.L. 77, § 1; 1943, May 7, P.L. 207, § 1; 1945, March 21, P.L. 49, § 1; 1947, May 14, P.L. 245, § 1; 1949, March 24, P.L. 366, § 1; 1951, May 29, P.L. 479, § 1. Amended 1963, June 6, P.L. 100, § 1; 1968, Jan. 1, P.L. (1967) 917, No. 413, § 1.