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 motor vehicles per gallon of motor fuel, any such qualified motor vehicle shall be deemed to have consumed one gallon of motor fuel for each four miles operated.
(June 11, 1992, P.L.266, No.47, eff. 60 days; Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996)
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