Pennsylvania Act 2001-50 — SPIRITOUS AND VINOUS LIQUOR TAX LAW - REPEAL

Act text

SPIRITOUS AND VINOUS LIQUOR TAX LAW - REPEAL
                  Act of Jun. 22, 2001, P.L. 611, No. 50              Cl. 72

                                  AN ACT

     Repealing the act of December 5, 1933 (Sp.Sess., P.L.38, No.6),
        entitled "An act imposing State taxes, payable by those
        herein defined as manufacturers and importers, on the
        privilege of manufacturing, selling, or using in this
        Commonwealth alcohol usable for beverage purposes and certain
        spirituous and vinous liquors; providing for the collection
        of the taxes, and the manner of making payment thereof;
        conferring powers and imposing duties on certain State
        officers and departments, and upon manufacturers, importers
        and upon those using or engaging in the sale of such alcohol
        and such spirituous and vinous liquors; authorizing refunds
        or exemptions in certain cases, and making an appropriation
        therefor; and providing penalties."

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  The act of December 5, 1933 (Sp.Sess., P.L.38,
     No.6), known as the Spirituous and Vinous Liquor Tax Law, is
     repealed.
        Section 2.  This act shall take effect July 1, 2001, or
     immediately, whichever is later.