(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 or other alternative fuels as provided in section 9004(a), (b), (c) and (d) (relating to imposition of tax, exemptions and deductions), calculated on the amount of motor fuel used in its operations on highways within this Commonwealth.
(b) Other taxes unaffected.--The taxes imposed on motor carriers by this chapter are in addition to any taxes of whatever character imposed on such carriers by any other statute.
(Apr. 17, 1997, P.L.6, No.3, eff. Oct. 1, 1997)
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 96 - Motor Carriers Road Tax
Section 9601 - Short title of chapter
Section 9603 - Imposition of tax
Section 9604 - Credit for motor fuel tax payment
Section 9606 - Tax revenue to Motor License Fund
Section 9607 - Calculation of amount of fuel used in Commonwealth
Section 9608 - Report requirements
Section 9609 - Average consumption
Section 9611 - Surety bond for payment of taxes
Section 9612 - Arbitrary assessment to prevent tax avoidance
Section 9613 - Penalty and interest for failure to report or pay tax
Section 9614 - Time for payment of taxes, penalties and interest
Section 9615 - Manner of payment and recovery of taxes, penalties and interest
Section 9615.1 - Examination of records
Section 9616 - Determination, redetermination and review
Section 9617 - Timely mailing treated as timely filing and payment
Section 9618 - Availability of records of other agencies
Section 9619 - Highway Bridge Improvement Restricted Account