61 Pa. Code Ch. 351
Oil Company Franchise Tax
351.1Definitions.351.2Filing requirements.351.3Imposition of tax.351.4Valuation of sales for reporting petroleum revenue.351.5Exemptions.351.6First sales to other oil companies which have an Oil Franchise Tax account number.351.7Reporting and payment.351.8Change of name or address.351.9Termination of business.351.10Cancellation of Oil Company Franchise Tax account.351.11Recordkeeping.351.14Enforcement.