75 Pennsylvania Consolidated Statutes Chapter 96 - Motor Carriers Road Tax

• Chapter Notes
• Section 9601 - Short Title Of Chapter
  This chapter shall be known and may be cited as the Motor Carriers Road Tax Act.
• Section 9602 - Definitions
  The following words and phrases when used in this chapter and in Chapter 21 (relating to motor carriers road tax identification markers) shall have...
• Section 9603 - Imposition Of Tax
  (a) General rule.--Every motor carrier shall pay a road tax equivalent to the rate per gallon currently in effect on Pennsylvania liquid fuels, fuels...
• Section 9604 - Credit For Motor Fuel Tax Payment
  (a) General rule.--Every motor carrier subject to the tax imposed under this chapter shall be entitled to a credit on the tax, equivalent to...
• Section 9605 - Tax Due Date
  The tax imposed under this chapter shall be paid by each motor carrier quarterly to the department on or before the last day of...
• Section 9606 - Tax Revenue To Motor License Fund
  All taxes, fees, penalties and interest paid under this chapter shall be credited to and are hereby appropriated to the Motor License Fund as...
• Section 9607 - Calculation Of Amount Of Fuel Used In Commonwealth
  The amount of gasoline or other motor fuel used in the operations of any motor carrier on highways within this Commonwealth shall be such...
• Section 9608 - Report Requirements
  Every motor carrier subject to the tax imposed by this chapter shall, on or before the last day of April, July, October and January...
• Section 9609 - Average Consumption
  In the absence of adequate records or other evidence satisfactory to the department showing the number of miles operated by a motor carrier's qualified...
• Section 9610 - Records
  Every motor carrier shall keep such records, in such form as the department reasonably may prescribe, as will enable the carrier to report and...
• Section 9611 - Surety Bond For Payment Of Taxes
  A motor carrier may give a surety company bond in an amount deemed necessary by the department to protect the revenues of the Commonwealth,...
• Section 9612 - Arbitrary Assessment To Prevent Tax Avoidance
  If the department ascertains that a person designs quickly to depart from this Commonwealth, or to remove therefrom his property or any property used...
• Section 9613 - Penalty And Interest For Failure To Report Or Pay Tax
  When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and...
• Section 9614 - Time For Payment Of Taxes, Penalties And Interest
  All taxes, penalties and interest assessed under this chapter, unless earlier payment is provided in this chapter, shall be paid within 15 days after...
• Section 9615 - Manner Of Payment And Recovery Of Taxes, Penalties And Interest
  (a) General rule.--All penalties and interest when imposed under this chapter shall be payable to and recoverable by the department in the same manner...
• Section 9615.1 - Examination Of Records
  The department or any agent appointed by it, including the auditors of any member jurisdiction as provided in the IFTA, may examine books and...
• Section 9616 - Determination, Redetermination And Review
  (a) Failure to pay tax.--If any person fails to pay any tax imposed by this chapter for which he is liable, the department may...
• Section 9617 - Timely Mailing Treated As Timely Filing And Payment
  With respect to all reports, claims, statements and other documents required to be filed and all payments required to be made under this chapter,...
• Section 9618 - Availability Of Records Of Other Agencies
  The records of any other Commonwealth agency, to the extent that they may be pertinent to the administration and enforcement of this chapter and...
• Section 9619 - Highway Bridge Improvement Restricted Account
  The Highway Bridge Improvement Restricted Account within the Motor License Fund is hereby continued. It is the declared policy of the Commonwealth that the...
• Section 9620 - Appropriation And Allocation Of Proceeds
  The funds deposited in the Highway Bridge Improvement Restricted Account within the Motor License Fund are hereby annually appropriated out of the account upon...
• Section 9621 - Regulations
  The department shall from time to time promulgate such regulations as may be necessary for the effective enforcement of this chapter.
• Section 9622 - Reciprocal Agreements
  (a) General rule.--The Secretary of Revenue may enter into, modify or terminate agreements with other states relating to the collection of motor carriers road...

Last modified: October 8, 2016