Section 9806 – Tax due date (Repealed)
§ 9806. Tax due date (Repealed). 1995 Repeal. Section 9806 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.
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 9617 – Timely mailing treated as timely filing and payment
§ 9617. Timely mailing treated as timely filing and payment. With respect to all reports, claims, statements and other documents required to be filed and all payments required to be made under this chapter, any such report, claim, statement and other document or payment of tax withheld shall be considered as timely filed if the […]
Section 9618 – Availability of records of other agencies
§ 9618. Availability of records of other agencies. The records of any other Commonwealth agency, to the extent that they may be pertinent to the administration and enforcement of this chapter and the determination of liability thereunder, shall be available to the department.
Section 9619 – Highway Bridge Improvement Restricted Account
§ 9619. Highway Bridge Improvement Restricted Account. The Highway Bridge Improvement Restricted Account within the Motor License Fund is hereby continued. It is the declared policy of the Commonwealth that the money raised by the taxes deposited into this account be used, to the greatest extent possible, to provide for the creation of jobs and […]
Section 9620 – Appropriation and allocation of proceeds
§ 9620. Appropriation and allocation of proceeds. The funds deposited in the Highway Bridge Improvement Restricted Account within the Motor License Fund are hereby annually appropriated out of the account upon authorization by the Governor, for expenditure on bridge rehabilitation, replacement and removal projects pursuant to the act of December 8, 1982 (P.L.848, No.235), known […]
Section 9621 – Regulations
§ 9621. Regulations. The department shall from time to time promulgate such regulations as may be necessary for the effective enforcement of this chapter.
Section 9622 – Reciprocal agreements
§ 9622. Reciprocal agreements. (a) General rule.–The Secretary of Revenue may enter into, modify or terminate agreements with other states relating to the collection of motor carriers road taxes, such as the International Fuel Tax Agreement, Regional Fuel Tax Agreement or similar agreements. (b) Provisions.–Such agreements may provide for the cooperation and assistance among member […]