If a check issued in payment of tax, penalty or interest imposed by this chapter is returned to the department as uncollectible, the department shall charge a fee of $5 per hundred dollars or fractional part thereof, plus all protest fees, to the person presenting the check to the department.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 90 - Liquid Fuels and Fuels Tax
Section 9001 - Short title of chapter
Section 9003 - Liquid fuels and fuels permits; bond or deposit of securities
Section 9004 - Imposition of tax, exemptions and deductions
Section 9004.1 - Political subdivision and volunteer service use of tax-free motor fuels
Section 9006 - Distributor's report and payment of tax
Section 9007 - Determination and redetermination of tax, penalties and interest due
Section 9008 - Examination of records and equipment
Section 9009 - Retention of records by distributors and dealers
Section 9010 - Disposition and use of tax
Section 9011 - Discontinuance or transfer of business
Section 9012 - Suspension or revocation of permits
Section 9013 - Lien of taxes, penalties and interest
Section 9014 - Collection of unpaid taxes
Section 9015 - Reports from common carriers
Section 9016 - Reward for detection of violations
Section 9020 - Disposition of fees, fines and forfeitures
Section 9021 - Certified copies of records
Section 9022 - Uncollectible checks
Section 9023 - Application of Prevailing Wage Act to locally funded highway and bridge projects