75 Pa.C.S. ch. 96 – Motor Carriers Road Tax | Midpage

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Pennsylvania Consolidated Statutes

Chapter 96

75 Pa.C.S. ch. 96

Motor Carriers Road Tax

9601Short title of chapter 9602Definitions 9603Imposition of tax 9604Credit for motor fuel tax payment 9605Tax due date 9606Tax revenue to Motor License Fund 9607Calculation of amount of fuel used in Commonwealth 9608Report requirements 9609Average consumption 9610Records 9611Surety bond for payment of taxes 9612Arbitrary assessment to prevent tax avoidance 9613Penalty and interest for failure to report or pay tax 9614Time for payment of taxes, penalties and interest 9615Manner of payment and recovery of taxes, penalties and interest 9615.1Examination of records 9616Determination, redetermination and review 9617Timely mailing treated as timely filing and payment 9618Availability of records of other agencies 9619Highway Bridge Improvement Restricted Account 9620Appropriation and allocation of proceeds 9621Regulations 9622Reciprocal agreements