All taxes, penalties and interest assessed under this chapter, unless earlier payment is provided in this chapter, shall be paid within 15 days after notice and demand have been mailed to the motor carrier by the department. If the taxes, penalties and interest assessed pursuant to this section and sections 9612 (relating to arbitrary assessment to prevent tax avoidance) and 9613 (relating to penalty and interest for failure to report or pay tax) are not paid within 15 days, there shall be added to the amount of assessment, in addition to interest as already provided and any other penalties provided by law, a sum equivalent to 5% of the tax.
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