Chapter 96. Motor Carriers Road Tax
- 75 Pa.C.S.A. PA ST Pt. VI, Ch. 96, Refs & Annos
- § 9601. Short Title of Chapter
- § 9602. Definitions
- § 9603. Imposition of Tax
- § 9604. Credit for Motor Fuel Tax Payment
- § 9605. Tax Due Date
- § 9606. Tax Revenue to Motor License Fund
- § 9607. Calculation of Amount of Fuel Used in Commonwealth
- § 9608. Report Requirements
- § 9609. Average Consumption
- § 9610. Records
- § 9611. Surety Bond for Payment of Taxes
- § 9612. Arbitrary Assessment to Prevent Tax Avoidance
- § 9613. Penalty and Interest for Failure to Report or Pay Tax
- § 9614. Time for Payment of Taxes, Penalties and Interest
- § 9615. Manner of Payment and Recovery of Taxes, Penalties and Interest
- § 9615.1. Examination of Records
- § 9616. Determination, Redetermination and Review
- § 9617. Timely Mailing Treated as Timely Filing and Payment
- § 9618. Availability of Records of Other Agencies
- § 9619. Highway Bridge Improvement Restricted Account
- § 9620. Appropriation and Allocation of Proceeds
- § 9621. Regulations
- § 9622. Reciprocal Agreements