Pennsylvania Consolidated & Unconsolidated Statutes
Title 75 - VEHICLES
Chapter 90 - Liquid Fuels and Fuels Tax

Extra - Chapter Notes - Enactment. Chapter 90 was added April 17, 1997, P.L.6, No.3,...

Section 9001 - Short title of chapter - This chapter shall be known and may be cited as...

Section 9002 - Definitions - The following words and phrases when used in this chapter...

Section 9003 - Liquid fuels and fuels permits; bond or deposit of securities - (a) Permit required; violation.--A distributor may not engage in the...

Section 9004 - Imposition of tax, exemptions and deductions - (a) (Reserved). (b) Oil company franchise tax for highway maintenance...

Section 9004.1 - Political subdivision and volunteer service use of tax-free motor fuels - (a) Limitations.--An exempt entity: (1) May not be a distributor....

Section 9005 - Taxpayer - (a) Duty of distributor.--Every distributor using or delivering liquid fuels...

Section 9006 - Distributor's report and payment of tax - (a) Monthly report.--For the purpose of ascertaining the amount of...

Section 9007 - Determination and redetermination of tax, penalties and interest due - (a) Determination.--If the department is not satisfied with the report...

Section 9008 - Examination of records and equipment - (a) General rule.--The department or any agent appointed in writing...

Section 9009 - Retention of records by distributors and dealers - (a) Record retention period.-- (1) The distributor and dealer shall...

Section 9010 - Disposition and use of tax - (a) (Reserved). (b) Payment to counties.-- (1) The money paid...

Section 9011 - Discontinuance or transfer of business - (a) Notice to department.--If a distributor engaged in the use...

Section 9012 - Suspension or revocation of permits - (a) Notice and hearings.--If the department finds that the holder...

Section 9013 - Lien of taxes, penalties and interest - (a) General rule.--All unpaid taxes imposed by this chapter and...

Section 9014 - Collection of unpaid taxes - (a) When collection commences.-- (1) The department shall call upon...

Section 9015 - Reports from common carriers - (a) Duty.--A person transporting liquid fuels either in interstate or...

Section 9016 - Reward for detection of violations - The secretary is authorized to pay a reward, out of...

Section 9017 - Refunds - (a) Department of Revenue.--Except as provided in subsection (a.1), the...

Section 9018 - Violations - (a) Failure to report and pay; examinations; unlawful acts.-- (1)...

Section 9019 - Diesel fuel importers and transporters; prohibiting use of dyed diesel fuel on highways; violations and penalties - (a) Diesel fuel transporters.-- (1) A person must obtain a...

Section 9020 - Disposition of fees, fines and forfeitures - Except as otherwise provided in this chapter, fees, fines, penalties...

Section 9021 - Certified copies of records - The fee for a certified copy or certified photostatic copy...

Section 9022 - Uncollectible checks - If a check issued in payment of tax, penalty or...

Section 9023 - Application of Prevailing Wage Act to locally funded highway and bridge projects - (a) Public work.--For locally funded highway and bridge projects, the...