Section 9608 – Report requirements
§ 9608. Report requirements. Every motor carrier subject to the tax imposed by this chapter shall, on or before the last day of April, July, October and January of every year, make to the department such reports of its operations during the quarter ending the last day of the preceding month as the department may […]
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 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 9615.1 – Examination of records
§ 9615.1. Examination of records. The department or any agent appointed by it, including the auditors of any member jurisdiction as provided in the IFTA, may examine books and records and make determinations of any tax due in accordance with the provisions of section 2915-A of the act of March 4, 1971 (P.L.6, No.2), known […]
Section 9616 – Determination, redetermination and review
§ 9616. Determination, redetermination and review. (a) Failure to pay tax.–If any person fails to pay any tax imposed by this chapter for which he is liable, the department may make a determination of additional tax and interest due by such person based upon any information within its possession or that shall come into its […]