§ 9004.1. Political subdivision and volunteer service use of tax-free motor fuels
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 75 Pa.C.S.A. VehiclesEffective: November 25, 2020
Effective: November 25, 2020
75 Pa.C.S.A. § 9004.1
§ 9004.1. Political subdivision and volunteer service use of tax-free motor fuels
(1) The political subdivision's bulk storage tank from which the volunteer service removes tax-free motor fuels contains only tax-free motor fuels that are either owned exclusively by the political subdivision or owned by both the political subdivision and one or more volunteer services pursuant to a valid commingling agreement as provided for under subsection (c)(3).
“Exempt entity.” A political subdivision or volunteer service in accordance with section 9004(e).
“Motor fuels.” Liquid fuels or fuels. The term does not include alternative fuels.
“Political subdivision.” A county, city, borough, incorporated town, township, school district, vocational school district or county institution district.
“Tax-free motor fuels.” Motor fuels upon which the oil company franchise tax under 9004(b) has not been imposed.
“Volunteer service.” A volunteer fire company, volunteer ambulance service or volunteer rescue squad.
Credits
2020, Nov. 25, P.L. 1242, No. 129, § 1, imd. effective.
75 Pa.C.S.A. § 9004.1, PA ST 75 Pa.C.S.A. § 9004.1
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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