61 Pa. Code § 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. 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.