Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9013. Enforcement and regulations

(a) The department is hereby charged with the enforcement of the provisions of this article and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article and the collection of taxes, penalties and interest imposed by this article.

(b) The department is hereby authorized and directed to prescribe, adopt, promulgate and enforce rules and regulations relating to the transportation of malt or brewed beverages through this Commonwealth and from points outside of this Commonwealth to points within this Commonwealth, and to prescribe, adopt, promulgate and enforce rules and regulations reciprocal to those of, or laws of, any other state or territory affecting the transportation of malt or brewed beverages manufactured in Pennsylvania.

(c) The department shall promulgate rules and regulations to relieve manufacturers from paying the tax on such goods as are sold and shipped to points outside this Commonwealth, or as are sold in other tax-exempt transactions.