75 Pennsylvania Consolidated Statutes Chapter 95 - Taxes For Highway Maintenance And Construction

• Chapter Notes
• Section 9501 - Definitions
  The following words and terms when used in this chapter shall have the meanings given to them in this section unless the context clearly...
• Section 9502 - Imposition Of Tax
  (a) General rule.-- (1) An "oil company franchise tax for highway maintenance and construction" which shall be an excise tax of 60 mills is...
• Section 9503 - Reports And Payment Of Tax (Repealed)
  § 9503. Reports and payment of tax (Repealed). 1997 Repeal. Section 9503 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
• Section 9504 - Timely Mailing Treated As Timely Filing And Payment (Repealed)
  § 9504. Timely mailing treated as timely filing and payment (Repealed). 1997 Repeal. Section 9504 was repealed April 17, 1997, P.L.6, No.3, effective July...
• Section 9505 - Extension Of Time To File Reports (Repealed)
  § 9505. Extension of time to file reports (Repealed). 1997 Repeal. Section 9505 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
• Section 9506 - Administration And Enforcement (Repealed)
  § 9506. Administration and enforcement (Repealed). 1997 Repeal. Section 9506 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
• Section 9507 - Interstate Cooperation In Collecting Tax (Repealed)
  § 9507. Interstate cooperation in collecting tax (Repealed). 1997 Repeal. Section 9507 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
• Section 9508 - Assessment And Appeals (Repealed)
  § 9508. Assessment and appeals (Repealed). 1997 Repeal. Section 9508 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
• Section 9509 - Retention Of Records (Repealed)
  § 9509. Retention of records (Repealed). 1997 Repeal. Section 9509 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
• Section 9510 - Penalties (Repealed)
  § 9510. Penalties (Repealed). 1997 Repeal. Section 9510 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
• Section 9511 - Allocation Of Proceeds
  (a) Deposit in Motor License Fund.--Unless otherwise provided in this title, all taxes, interest and penalties imposed by this chapter shall be deposited in...
• Section 9511.1 - Imposition Of Additional Tax (Repealed)
  § 9511.1. Imposition of additional tax (Repealed). 1997 Repeal. Section 9511.1 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
• Section 9511.2 - Special Revenue Bonds
  (a) Payment source.--A special revenue bond, note or other obligation issued under this chapter: (1) shall not be deemed to be a debt or...
• Section 9511.3 - Expenses
  (a) Reimbursement.--The commission shall be reimbursed from bond proceeds for the necessary and documented reasonable expenses incurred in the performance of the duties performed...
• Section 9511.4 - Special Revenue Bonds And Preliminary Or Interim Financing
  (a) Authorization.--The commission is authorized to provide, by resolution, for the issuance of special revenue bonds of the commission up to an aggregate principal...
• Section 9511.5 - Application Of Proceeds Of Obligations, Lien Of Holders Of Obligations, Design-build Requirement And Projects Approved By General Assembly
  (a) Application.--The following shall apply: (1) All proceeds received from any bonds, notes or other obligations issued under this chapter shall be applied solely...
• Section 9511.6 - Trust Indenture, Protection Of Holders Of Obligations And Depositories
  (a) Indenture.--In the discretion of the commission, a bond, note or other obligation may be secured by a trust indenture by and between the...
• Section 9511.7 - Exemption From Commonwealth Taxation
  The effectuation of the purposes of this chapter is for the benefit of the citizens of this Commonwealth and for the improvement of their...
• Section 9511.8 - Costs Related To Federal Income Tax Matters
  Tax matter costs incurred by the commission in connection with any proceeding of or filing with the Internal Revenue Service concerning the use of...
• Section 9511.9 - Special Revenue Refunding Bonds
  The commission is authorized to provide, by resolution, for the issuance of special revenue refunding bonds of the commission for the purpose of refunding...
• Section 9511.10 - Remedies Of Trustees And Of Holders Of Obligations
  (a) Grant of rights.--A holder of a bond, note or other obligation issued under this chapter and the trustee under the trust indenture may,...
• Section 9511.11 - Pledged Revenues
  (a) Annual debt service payments.--Upon receipt by the department of the annual debt service payments, the department shall pay them to the trustee for...
• Section 9511.12 - (Reserved)
  (July 18, 2007, P.L.169, No.44, eff. imd.) 2007 Amendment. Act 44 added section 9511.12 (Reserved).
• Section 9511.13 - Supplement To Other Laws And Liberal Construction
  This chapter shall be regarded as supplemental and additional to powers conferred by other statutes and shall not be regarded as in derogation of...
• Section 9512 - Severability Of Provisions
  If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and...

Last modified: October 8, 2016