Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2026 | Updated by Findlaw Staff
All persons, associations, and corporations, shall file, with the Department of Revenue, such certificates and reports, at such dates as shall be provided in the laws providing for the imposition and payment of taxes on--
(a) The sale and use of liquid fuels within this Commonwealth;
(b) Malt or brewed beverages manufactured in this Commonwealth, or transported into this Commonwealth for sale and delivery therein;
(c) The privilege of producing, manufacturing, distilling, rectifying, compounding, selling, or using distilled spirits, rectified spirits and wines in this Commonwealth;
(d) The privilege of attending or engaging in an amusement, or on admissions charged within this Commonwealth;
(e) The sale of cigarettes within this Commonwealth;
(f) Corporations for the privilege of doing business in this Commonwealth, measured by their net income;
(g) Certain personal property, and interests therein, owned, held or possessed by residents of this Commonwealth.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 727. Reports and certificates relative to other taxes - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-727/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)