US Lawyer Database

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 […]

Section 9606 – Tax revenue to Motor License Fund

§ 9606. Tax revenue to Motor License Fund. All taxes, fees, penalties and interest paid under this chapter shall be credited to and are hereby appropriated to the Motor License Fund as provided for by section 11 of Article VIII of the Constitution of Pennsylvania. (Apr. 17, 1997, P.L.6, No.3, eff. Oct. 1, 1997)

Section 9607 – Calculation of amount of fuel used in Commonwealth

§ 9607. Calculation of amount of fuel used in Commonwealth. The amount of gasoline or other motor fuel used in the operations of any motor carrier on highways within this Commonwealth shall be such proportion of the total amount of the gasoline or other motor fuel used in its entire operations within and without this […]