§ 9622. Reciprocal agreements
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 75 Pa.C.S.A. Vehicles
75 Pa.C.S.A. § 9622
§ 9622. Reciprocal agreements
(c) Exchange of information.--Notwithstanding section 731 of the act of April 9, 1929 (P.L. 343, No. 176), known as The Fiscal Code,1 any information relating to taxes collected pursuant to any agreement authorized by this section, including any information concerning motor fuel taxes relating to such taxes collected, may be exchanged or shared with any agency, department or instrumentality of any member jurisdiction with authority under the laws of that jurisdiction to administer or enforce motor vehicle or taxation laws or with any instrumentality or repository of any agreement.
(d) Uniform penalties and interest.--Such agreement may specify uniform provisions relating to penalties and interest for late reporting or payment, appeal periods and other matters relating to administration and procedure under the agreement, and the uniform provisions may be adopted notwithstanding any law to the contrary upon a finding by the secretary that adoption of these uniform provisions is necessary for compliance with any Federal mandates pertaining to the collection of road use taxes or reasonably necessary to facilitate uniformity; however, the rate of motor carriers road tax and the definition of a “qualified motor vehicle” subject to tax may not be affected by any such agreement or amendment thereto.
(e) Appropriation.--So much of the funds collected pursuant to any such agreement, including, but not limited to, any taxes, fees, penalties or interest imposed by this chapter, as shall be necessary for the payment of refunds under this chapter or any such agreement, including, but not limited to, any amounts required to be paid to other states pursuant to such agreement, are hereby appropriated to the Department of Revenue for such purposes.
Credits
1992, June 11, P.L. 266, No. 47, § 11, effective in 60 days. Amended 1995, Dec. 20, P.L. 669, No. 75, § 19, imd. effective.
Footnotes
72 P.S. § 731.
75 Pa.C.S.A. § 9622, PA ST 75 Pa.C.S.A. § 9622
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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