§ 9004. Imposition of tax, exemptions and deductions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 75 Pa.C.S.A. VehiclesEffective: January 1, 2014
Effective: January 1, 2014
75 Pa.C.S.A. § 9004
§ 9004. Imposition of tax, exemptions and deductions
(b) Oil company franchise tax for highway maintenance and construction.--The tax imposed by Chapter 95 (relating to taxes for highway maintenance and construction) shall be imposed and collected on liquid fuels and fuels, on a cents-per-gallon equivalent basis, upon all gallons of liquid fuels and fuels used or sold and delivered by distributors within this Commonwealth.
(1) A tax is hereby imposed upon alternative fuels used to propel vehicles of any kind or character on the public highways. The rate of tax applicable to each alternative fuel shall be computed by the department on a gallon equivalent basis and shall be published as necessary by notice in the Pennsylvania Bulletin.
(2) The tax imposed in this section upon alternative fuels shall be reported and paid to the department by each alternative fuel dealer-user rather than by distributors under this chapter similar to the manner in which distributors are required to report and pay the tax on liquid fuels and fuels, and the licensing and bonding provisions of this chapter shall be applicable to alternative fuel dealer-users. The department may permit alternative fuel dealer-users to report the tax due for reporting periods greater than one month up to an annual basis provided the tax is prepaid on the estimated amount of alternative fuel to be used in such extended period. The bonding requirements may be waived by the department where the tax has been prepaid.
(g) Distributors to pay tax.--Distributors shall be liable to the Commonwealth for the collection and payment of the tax imposed by this chapter. The tax imposed by this chapter shall be collected by the distributor at the time the liquid fuels and fuels are used or sold and delivered by the distributor and shall be borne by the consumer.
Credits
1997, April 17, P.L. 6, No. 3, § 12, effective Oct. 1, 1997. Amended 2013, Nov. 25, P.L. 974, No. 89, § 40.1, effective Jan.1, 2014.
75 Pa.C.S.A. § 9004, PA ST 75 Pa.C.S.A. § 9004
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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