61 Pa. Code § 71.9 — Cigarette stamping agent report requirements

(a) Report due date. Every licensed cigarette stamping agent shall establish a fiscal or calendar monthly reporting period. The cigarette stamping agent shall file with the Department on or before the 20th day following the end of each fiscal or calendar month a cigarette tax report covering the preceding month on a form prescribed by the Department (see also § 71.32(a) (relating to additional cigarette stamping agent responsibilities) regarding additional reporting requirements). (b) Penalties. A cigarette stamping agent who violates this section shall be subject to a $100 fine for the first offense, a $200 fine for the second offense and a $300 fine for the third and any further offense. Authority The provisions of this § 71.9 issued under section 6 of the Fiscal Code (72 P. S. § 6); section 1291 of the Tax Reform Code of 1971 (72 P. S. § 8291); sections 209-A, 214-A, 215-A and 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. § § 209-A, 214-A, 215-A and 227-A); amended under section 3 of the Tobacco Settlement Agreement Act (35 P. S. § 5673); and section 6 of The Fiscal Code (72 P. S. § 6). Source The provisions of this § 71.9 adopted February 13, 1998, effective February 14, 1998, 28 Pa.B. 979; amended April 11, 2003, effective April 12, 2003, 33 Pa.B. 1842. Immediately preceding text appears at serial page (239999). Cross References This section cited in 61 Pa. Code § 71.32 (relating to additional cigarette stamping agent responsibilities). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.