75 Pennsylvania Consolidated Statutes Chapter 90 - Liquid Fuels And Fuels Tax

• Chapter Notes
• Section 9001 - Short Title Of Chapter
  This chapter shall be known and may be cited as the Liquid Fuels and Fuels Tax Act.
• Section 9002 - Definitions
  The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly...
• Section 9003 - Liquid Fuels And Fuels Permits; Bond Or Deposit Of Securities
  (a) Permit required; violation.--A distributor may not engage in the use or sale and delivery of liquid fuels within this Commonwealth without a liquid...
• Section 9004 - Imposition Of Tax, Exemptions And Deductions
  (a) (Reserved). (b) Oil company franchise tax for highway maintenance and construction.--The tax imposed by Chapter 95 (relating to taxes for highway maintenance and...
• Section 9005 - Taxpayer
  (a) Duty of distributor.--Every distributor using or delivering liquid fuels and fuels upon which a tax is imposed by this chapter shall pay the...
• Section 9006 - Distributor's Report And Payment Of Tax
  (a) Monthly report.--For the purpose of ascertaining the amount of tax payable under this chapter, the distributor, on or before the 20th day of...
• Section 9007 - Determination And Redetermination Of Tax, Penalties And Interest Due
  (a) Determination.--If the department is not satisfied with the report and payment of tax made by any distributor under the provisions of this chapter,...
• Section 9008 - Examination Of Records And Equipment
  (a) General rule.--The department or any agent appointed in writing by the department is authorized to examine the books, papers, records, storage tanks and...
• Section 9009 - Retention Of Records By Distributors And Dealers
  (a) Record retention period.-- (1) The distributor and dealer shall maintain and keep for a period of two years a record of liquid fuels...
• Section 9010 - Disposition And Use Of Tax
  (a) (Reserved). (b) Payment to counties.-- (1) The money paid into the Liquid Fuels Tax Fund under section 9502(a)(5)(i) (relating to imposition of tax),...
• Section 9011 - Discontinuance Or Transfer Of Business
  (a) Notice to department.--If a distributor engaged in the use or sale and delivery of liquid fuels or fuels ceases to be a distributor...
• Section 9012 - Suspension Or Revocation Of Permits
  (a) Notice and hearings.--If the department finds that the holder of a permit has failed to comply with the provisions of this chapter, the...
• Section 9013 - Lien Of Taxes, Penalties And Interest
  (a) General rule.--All unpaid taxes imposed by this chapter and section 9502 (relating to imposition of tax) and penalties and interest due shall be...
• Section 9014 - Collection Of Unpaid Taxes
  (a) When collection commences.-- (1) The department shall call upon the Office of Attorney General to collect taxes, penalties or interest imposed by this...
• Section 9015 - Reports From Common Carriers
  (a) Duty.--A person transporting liquid fuels either in interstate or intrastate commerce to a point within this Commonwealth from a point within or without...
• Section 9016 - Reward For Detection Of Violations
  The secretary is authorized to pay a reward, out of money appropriated from the Motor License Fund for the purpose, to any person, other...
• Section 9017 - Refunds
  (a) Department of Revenue.--Except as provided in subsection (a.1), the Department of Revenue may refund taxes, penalties, interest, fines, additions and other money collected...
• Section 9018 - Violations
  (a) Failure to report and pay; examinations; unlawful acts.-- (1) A person commits a misdemeanor of the third degree if the person does any...
• Section 9019 - Diesel Fuel Importers And Transporters; Prohibiting Use Of Dyed Diesel Fuel On Highways; Violations And Penalties
  (a) Diesel fuel transporters.-- (1) A person must obtain a diesel fuel transporter's permit in order to import, export or transport within this Commonwealth...
• Section 9020 - Disposition Of Fees, Fines And Forfeitures
  Except as otherwise provided in this chapter, fees, fines, penalties and bail forfeited, collected under this chapter, shall be paid into the State Treasury,...
• Section 9021 - Certified Copies Of Records
  The fee for a certified copy or certified photostatic copy of any department record shall be $1. Fees shall not be charged for certified...
• Section 9022 - Uncollectible Checks
  If a check issued in payment of tax, penalty or interest imposed by this chapter is returned to the department as uncollectible, the department...
• Section 9023 - Application Of Prevailing Wage Act To Locally Funded Highway And Bridge Projects
  (a) Public work.--For locally funded highway and bridge projects, the term "public work" as used in the act of August 15, 1961 (P.L.987, No.442),...

Last modified: October 8, 2016