Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8216.1. Return and payment of tax for unstamped cigarettes

(a) By the twentieth day of each month, every person selling unstamped cigarettes to retailers shall file a return with the department reporting the tax imposed by this article on the sales of unstamped cigarettes in the prior calendar month.

(b) By the twentieth day of each month, every person purchasing unstamped cigarettes on which the tax imposed by this article was not paid to the seller or wholesaler shall file a return with the department reporting the amount of tax due on the purchase of unstamped cigarettes in the prior calendar month.

(c) The return shall be on a form prescribed by the department and must contain any information required by the department.

(d) When a return of tax is required under this section, the person required to file the return shall pay the tax to the department on the date the return is due.

(e) Unless otherwise specifically noted, the provisions of Article II  1 shall apply to the returns, payment, penalties, enforcement, collections and appeals of the tax imposed on unstamped cigarettes.