§ 73.51. Purpose.
The Secretary of Revenue, under the authority contained in section 10.1(d) and other provisions of the act (47 P. S. § 112.1(d)) and by reason of the act provides, among other things, that the General Assembly of the Commonwealth, conscious of the financial emergency facing the brewing industry of this Commonwealth and the attendant risk of business failure and loss of employment opportunity, declares it public policy that the renewal and improvement of the capital facilities of the brewing industry be encouraged and assisted by a limited tax subsidy to be granted during the period of the emergency and further making provisions for a limited subsidy by tax credits to be allowed under certain terms, conditions and limitations, adopts this section and § § 73.52—73.57 to assist in these and other purposes and to aid and guide in the administration, operation and enforcement of the act.
Authority The provisions of this § 73.51 issued under the Malt Beverage Tax Law (47 P. S. § 112.1 (Repealed)).
Source The provisions of this § 73.51 adopted August 30, 1974, effective August 31, 1974, 4 Pa.B. 1811.
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