Every bus company shall be reimbursed in an amount determined by the department to be equivalent to the additional tax imposed by section 9502(a)(4) (relating to imposition of tax) and paid directly or indirectly by the bus company on fuel consumed by the bus company in its operations of motorbuses within this Commonwealth. The bus company must, under regulations of the department, submit an application for reimbursement to the department on or before the last day of the month immediately following the close of each quarter. The reimbursements authorized by this section shall not include nor be subject to the payment of interest by the Commonwealth.
(Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996; Dec. 21, 1998, P.L.1126, No.151, eff. Jan. 1, 1999)
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 98 - Motorbus Road Tax Credit or Refund
Section 9801 - Short title of chapter (Repealed)
Section 9803 - Imposition of tax (Repealed)
Section 9804 - Exemptions (Repealed)
Section 9805 - Bus company reimbursement for motor fuel tax
Section 9806 - Tax due date (Repealed)
Section 9807 - Tax revenue to Motor License Fund (Repealed)
Section 9808 - Calculation of amount of fuel used in Commonwealth (Repealed)
Section 9809 - Report requirements (Repealed)
Section 9810 - Identification markers required (Repealed)
Section 9811 - Average consumption (Repealed)
Section 9812 - Records (Repealed)
Section 9813 - Penalty and interest for failure to report or pay tax (Repealed)
Section 9814 - Time for payment of taxes, penalties and interest (Repealed)
Section 9815 - Manner of payment and recovery of taxes, penalties and interest (Repealed)
Section 9816 - Determination, redetermination and review (Repealed)
Section 9817 - Timely mailing treated as timely filing and payment (Repealed)
Section 9818 - Availability of records of other agencies (Repealed)
Section 9819 - False statements and penalties (Repealed)