Carriers; liability for unpaid taxes
Sec. 13.5. A common carrier is liable for any unpaid taxes
imposed under this chapter on:
(1) cigarettes, where the carrier takes possession of the
cigarettes because they were damaged or they were not accepted
by the consignee, and where the carrier does not return the
cigarettes to the manufacturer; and
(2) cigarettes that are lost or stolen in transit.
As added by Acts 1980, P.L.60, SEC.2.
Last modified: May 28, 2006