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 […]
Section 9602 – Definitions
§ 9602. Definitions. The following words and phrases when used in this chapter and in Chapter 21 (relating to motor carriers road tax identification markers) shall have the meanings given to them in this section and in section 2101.1 (relating to definitions) unless the context clearly indicates otherwise: “Department.” The Department of Revenue of the […]
Section 9603 – Imposition of tax
§ 9603. Imposition of tax. (a) General rule.–Every motor carrier shall pay a road tax equivalent to the rate per gallon currently in effect on Pennsylvania liquid fuels, fuels or other alternative fuels as provided in section 9004(a), (b), (c) and (d) (relating to imposition of tax, exemptions and deductions), calculated on the amount of […]
Section 9604 – Credit for motor fuel tax payment
§ 9604. Credit for motor fuel tax payment. (a) General rule.–Every motor carrier subject to the tax imposed under this chapter shall be entitled to a credit on the tax, equivalent to the rate per gallon of the Pennsylvania tax which is currently in effect, on all gasoline or other motor fuel purchased by the […]
Section 9605 – Tax due date
§ 9605. Tax due date. The tax imposed under this chapter shall be paid by each motor carrier quarterly to the department on or before the last day of April, July, October and January of each year and calculated upon the amount of motor fuel used in its operations on highways within this Commonwealth by […]