Pennsylvania Consolidated & Unconsolidated Statutes
Title 75 - VEHICLES
Chapter 96 - Motor Carriers Road Tax

Extra - Chapter Notes - Enactment. Chapter 96 was added July 13, 1987, P.L.303, No.56,...

Section 9601 - Short title of chapter - This chapter shall be known and may be cited as...

Section 9602 - Definitions - The following words and phrases when used in this chapter...

Section 9603 - Imposition of tax - (a) General rule.--Every motor carrier shall pay a road tax...

Section 9604 - Credit for motor fuel tax payment - (a) General rule.--Every motor carrier subject to the tax imposed...

Section 9605 - Tax due date - The tax imposed under this chapter shall be paid by...

Section 9606 - Tax revenue to Motor License Fund - All taxes, fees, penalties and interest paid under this chapter...

Section 9607 - Calculation of amount of fuel used in Commonwealth - The amount of gasoline or other motor fuel used in...

Section 9608 - Report requirements - Every motor carrier subject to the tax imposed by this...

Section 9609 - Average consumption - In the absence of adequate records or other evidence satisfactory...

Section 9610 - Records - Every motor carrier shall keep such records, in such form...

Section 9611 - Surety bond for payment of taxes - A motor carrier may give a surety company bond in...

Section 9612 - Arbitrary assessment to prevent tax avoidance - If the department ascertains that a person designs quickly to...

Section 9613 - Penalty and interest for failure to report or pay tax - When any motor carrier fails to file a report and...

Section 9614 - Time for payment of taxes, penalties and interest - All taxes, penalties and interest assessed under this chapter, unless...

Section 9615 - Manner of payment and recovery of taxes, penalties and interest - (a) General rule.--All penalties and interest when imposed under this...

Section 9615.1 - Examination of records - The department or any agent appointed by it, including the...

Section 9616 - Determination, redetermination and review - (a) Failure to pay tax.--If any person fails to pay...

Section 9617 - Timely mailing treated as timely filing and payment - With respect to all reports, claims, statements and other documents...

Section 9618 - Availability of records of other agencies - The records of any other Commonwealth agency, to the extent...

Section 9619 - Highway Bridge Improvement Restricted Account - The Highway Bridge Improvement Restricted Account within the Motor License...

Section 9620 - Appropriation and allocation of proceeds - The funds deposited in the Highway Bridge Improvement Restricted Account...

Section 9621 - Regulations - The department shall from time to time promulgate such regulations...

Section 9622 - Reciprocal agreements - (a) General rule.--The Secretary of Revenue may enter into, modify...