Section 1206. Incidence and Rate of Tax.--An excise tax is hereby imposed and assessed upon the sale or possession of cigarettes within this Commonwealth at the rate of thirteen cents per cigarette.
(1206 amended July 13, 2016, P.L.526, No.84)
Incidence and Rate of Tax
Act 2 of 1971, § 1206, under TAX REFORM CODE OF 1971.
Act 2 of 1971, § 1206