Section 9701 – Legislative oversight
§ 9701. Legislative oversight. (a) Findings.–The General Assembly hereby finds that imposition of a tax on oil company revenues should provide the Department of Transportation with an annual growth in revenues which offsets the growth in highway maintenance and construction costs more effectively than the annual changes in revenues produced by the flat-rate tax on […]
Section 9609 – Average consumption
§ 9609. Average consumption. 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 […]
Section 9801 – Short title of chapter (Repealed)
§ 9801. Short title of chapter (Repealed). 1995 Repeal. Section 9801 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.
Section 9610 – Records
§ 9610. Records. Every motor carrier shall keep such records, in such form as the department reasonably may prescribe, as will enable the carrier to report and enable the department to determine the total number of miles traveled by its entire fleet of qualified motor vehicles, the total number of miles traveled in this Commonwealth […]
Section 9611 – Surety bond for payment of taxes
§ 9611. Surety bond for payment of taxes. A motor carrier may give a surety company bond in an amount deemed necessary by the department to protect the revenues of the Commonwealth, payable to the Commonwealth of Pennsylvania and conditioned that the carrier will pay all taxes due and to become due under this chapter […]
Section 9612 – Arbitrary assessment to prevent tax avoidance
§ 9612. Arbitrary assessment to prevent tax avoidance. If the department ascertains that a person designs quickly to depart from this Commonwealth, or to remove therefrom his property or any property used by him in operations subject to this chapter, or to discontinue business, or to do any other act tending to prejudice or render […]
Section 9613 – Penalty and interest for failure to report or pay tax
§ 9613. Penalty and interest for failure to report or pay tax. When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and payment thereof, he shall pay as a penalty for each failure to file or to pay on or before […]
Section 9614 – Time for payment of taxes, penalties and interest
§ 9614. Time for payment of taxes, penalties and interest. 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 […]
Section 9615 – Manner of payment and recovery of taxes, penalties and interest
§ 9615. Manner of payment and recovery of taxes, penalties and interest. (a) General rule.–All penalties and interest when imposed under this chapter shall be payable to and recoverable by the department in the same manner as if they were part of the tax imposed. (b) Imposition of lien.–The taxes, fees, interest and penalties imposed […]
Section 9512 – Severability of provisions
§ 9512. Severability of provisions. If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provisions to other persons or circumstances shall not be affected thereby.