reglab/housing_qa huggingface dataset:
75 PA Cons Stat § 9009 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9009 - Retention of records by distributors and dealers

 § 9009. Retention of records by distributors and dealers. (a) Record retention period.-- (1) The distributor and dealer shall maintain and keep for a period of two years a record of liquid fuels and fuels used or sold and delivered within this Commonwealth by the distributor, together with invoices, bills of lading and other pertinent papers as required by the department.  (2) A person purchasing liquid fuels and fuels taxable under this chapter from a distributor for the purpose of resale shall maintain for a period of two years a record of liquid fuels and fuels received, the amount of tax paid to the distributor as part of the purchase price, delivery tickets, invoices and bills of lading and such other records as the department requires.  (3) Additional records include: (i) A distributor shall keep a record showing the number of gallons of: (A) all diesel fuel inventories on hand at the first of each month; (B) all diesel fuel refined, compounded or blended; (C) all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;  (D) all diesel fuel sold, distributed or used, showing the name of the purchaser and the date of sale, distribution or use; and  (E) all diesel fuel lost by fire or other accident. (ii) A dealer shall keep a record showing the number of gallons of: (A) all diesel fuel inventories on hand at the first of each month; (B) all diesel fuel purchased or received, showing the name of the seller, the date of each purchase or receipt;  (C) all diesel fuel sold, distributed or used; and (D) all diesel fuel lost by fire or other accident. (b) Penalty.--Any person violating any of the provisions of this section commits a misdemeanor of the third degree.    Cross References. Section 9009 is referred to in sections 9017, 9404 of this title.
75 PA Cons Stat § 9011 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9011 - Discontinuance or transfer of business

 § 9011. Discontinuance or transfer of business. (a) Notice to department.--If a distributor engaged in the use or sale and delivery of liquid fuels or fuels ceases to be a distributor by reason of the discontinuance, sale or transfer of the distributor's business, the distributor shall notify the department in writing within ten days after the discontinuance, sale or transfer takes effect. The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the name and address of the purchaser or transferee of the business. The distributor, within ten days after the discontinuance, sale or transfer takes effect, shall make a report and pay all taxes, interest and penalties due and shall surrender the permit to the department.  (b) Penalty.--A person violating any of the provisions of subsection (a) commits a misdemeanor of the third degree.
75 PA Cons Stat § 9012 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9012 - Suspension or revocation of permits

 § 9012. Suspension or revocation of permits. (a) Notice and hearings.--If the department finds that the holder of a permit has failed to comply with the provisions of this chapter, the department shall notify the permit holder and afford the permit holder a hearing on five days' written notice.  (b) Action by department.--After a hearing, the department may revoke or suspend the permit. Upon suspending or revoking a permit, the department shall request the holder of the permit to surrender to it immediately all permits or duplicates issued to the holder.  (c) Surrender of permits.--The holder shall surrender promptly all permits to the department as requested.  (d) Penalty.--A person who refuses to surrender a permit suspended or revoked by the department commits a summary offense.
75 PA Cons Stat § 9014 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9014 - Collection of unpaid taxes

 § 9014. Collection of unpaid taxes. (a) When collection commences.-- (1) The department shall call upon the Office of Attorney General to collect taxes, penalties or interest imposed by this chapter or section 9502 (relating to imposition of tax) at the following times:  (i) When payment is not made within 30 days of determination unless a petition for redetermination has been filed.  (ii) When payment is not made within 30 days of the date of redetermination unless a petition for review has been filed.  (iii) When payment is not made within 90 days from the date of the decision of the Board of Finance and Revenue upon a petition for review.  (iv) When payment is not made by the expiration of the board's time for acting upon a petition if no appeal has been made.  (2) The department shall call upon the Office of Attorney General to collect taxes, penalties or interest imposed by this chapter or section 9502 if there is a judicial sale of property subject to lien under section 9013 (relating to lien of taxes, penalties and interest).  (b) Commission.--On all claims for taxes, penalties and interest which are collected after the institution of suit by the Office of Attorney General, the distributor shall pay an Attorney General's commission of 5% upon the amount of recovery not exceeding $10,000 and of 3% upon the amount of recovery in excess of $10,000. Payment of the Attorney General's commission shall not affect liability for any penalty or interest payable under this chapter. The Attorney General's commission shall be paid into the State Treasury through the department for credit to the General Fund. The amount of the Attorney General's commission shall be added to the amount of the claim against the distributor and shall be a lien against the distributor's property in like manner as the amount of the claim.  (c) Trust fund for certain taxes.-- (1) All taxes collected by a taxpayer from a purchaser under this chapter or Chapter 95 (relating to taxes for highway maintenance and construction) which have not been properly refunded to the purchaser shall constitute a trust fund for the Commonwealth.  (2) Subject to the provisions of paragraph (3), the trust shall be enforceable against the taxpayer and any person, other than a purchaser to whom a refund has been properly made, receiving any part of the fund without consideration or knowing that the taxpayer is committing a breach of trust.  (3) A person receiving payment of a lawful obligation of the taxpayer from the fund shall be presumed to have received the payment in good faith and without any knowledge of the breach of trust.  (4) Unpaid taxes, penalties and interest due for which a trust may be enforced against the partners or members of an association or the officers of a corporation under this section shall also be a lien upon franchises and property of a partner, member or officer under section 9013.
75 PA Cons Stat § 9015 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9015 - Reports from common carriers

 § 9015. Reports from common carriers. (a) Duty.--A person transporting liquid fuels either in interstate or intrastate commerce to a point within this Commonwealth from a point within or without this Commonwealth shall report under oath or affirmation to the department on or before the last day of each month for the preceding month all deliveries of liquid fuels made to points within this Commonwealth.  (b) Forms.--The report shall be on a form prescribed by the department and shall state the names and addresses of the consignor and consignee, the number of gallons of liquid fuels transported and any other information which the department may require.  (c) Penalty.--Any person violating any of the provisions of this section commits a misdemeanor of the third degree.
75 PA Cons Stat § 9016 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9016 - Reward for detection of violations

§ 9016. Reward for detection of violations. The secretary is authorized to pay a reward, out of money appropriated from the Motor License Fund for the purpose, to any person, other than a State officer or employee, who reports a distributor who has failed to file the reports required and pay the tax imposed by this chapter. The reward shall be in an amount the secretary deems proper, not exceeding 10% of the amount of the tax, penalty and interest due. A reward shall not be paid unless collection of the delinquent tax has been made or the distributor has been convicted for violating this chapter.
75 PA Cons Stat § 9018 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9018 - Violations

 § 9018. Violations. (a) Failure to report and pay; examinations; unlawful acts.-- (1) A person commits a misdemeanor of the third degree if the person does any of the following: (i) Fails, neglects or refuses to make the report and pay the tax, penalties and interest imposed by this chapter.  (ii) Refuses to permit the department or any agent appointed by it in writing to examine books, records, papers, storage tanks or other equipment pertaining to the use or sale and delivery of liquid fuels within this Commonwealth.  (iii) Makes any incomplete, false or fraudulent report or claim. (iv) Attempts to do anything to avoid a full disclosure of the amount of liquid fuels used or sold and delivered or to avoid the payment of the tax, penalties and interest due.  (2) Any partner or member of an association and any officer of a corporation whose duty it was to make the report required by this chapter shall be subject to imprisonment under paragraph (1) for failing to make the report required and attend to the payment of the tax imposed by this chapter.  (3) The fine under paragraph (1) shall be in addition to any penalty imposed by any other section or subsection of this chapter.  (4) Upon conviction under paragraph (1), all of the convicted distributor's permits shall be revoked.  (b) Unlawful acts.--A person may not do any of the following:  (1) Knowingly display or knowingly possess a fictitious, suspended, canceled, revoked or altered permit.  (2) Knowingly permit the use of a permit by a person not entitled to the permit. (3) Display or represent as one's own any permit not issued to the person displaying it. (4) Use a false or fictitious name or give a false or fictitious address in any application or form required under this chapter.  (5) Commit a fraud in any application, record or report. (c) Penalty.--A person who violates any of the provisions of this section commits a misdemeanor of the third degree. The fine shall be in addition to any penalty imposed by any other section or subsection of this chapter. Upon conviction, all of the convicted person's permits shall be revoked.   (Dec. 21, 1998, P.L.1126, No.151, eff. 60 days)   1998 Amendment. Act 151 amended subsec. (a)(1)(iii).
75 PA Cons Stat § 9020 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9020 - Disposition of fees, fines and forfeitures

§ 9020. Disposition of fees, fines and forfeitures. Except as otherwise provided in this chapter, fees, fines, penalties and bail forfeited, collected under this chapter, shall be paid into the State Treasury, through the department, and credited to the Motor License Fund.
75 PA Cons Stat § 9021 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9021 - Certified copies of records

§ 9021. Certified copies of records. The fee for a certified copy or certified photostatic copy of any department record shall be $1. Fees shall not be charged for certified copies or certified photostatic copies of any department record furnished to Federal, State, county or municipal authorities.
75 PA Cons Stat § 9022 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9022 - Uncollectible checks

§ 9022. Uncollectible checks. If a check issued in payment of tax, penalty or interest imposed by this chapter is returned to the department as uncollectible, the department shall charge a fee of $5 per hundred dollars or fractional part thereof, plus all protest fees, to the person presenting the check to the department.
75 PA Cons Stat § 9023 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 90 - Liquid Fuels and Fuels Tax|Section 9023 - Application of Prevailing Wage Act to locally funded highway and bridge projects

§ 9023. Application of Prevailing Wage Act to locally funded highway and bridge projects. (a) Public work.--For locally funded highway and bridge projects, the term "public work" as used in the act of August 15, 1961 (P.L.987, No.442), known as the Pennsylvania Prevailing Wage Act, shall mean construction, reconstruction, demolition, alteration and repair work, other than maintenance work, done under contract and paid for in whole or in part out of the funds of a public body if the estimated cost of the total project is in excess of $100,000. The term shall not include work performed under a rehabilitation or manpower training program.  (b) Applicability.--This section shall apply to a contract entered on or after the effective date of this section.  (c) Definition.--As used in this section, the term "locally funded" means a highway or bridge project that is funded entirely by funds:  (1) paid to counties under section 9010(b) (relating to disposition and use of tax), including borrowed funds under section 9010(b)(2)(ii), whether expended by the county or allocated or apportioned to political subdivisions;  (2) allocated or appropriated to municipalities under the act of June 1, 1956 (1955 P.L.1944, No.655), referred to as the Liquid Fuels Tax Municipal Allocation Law;  (3) made available to municipalities from the Highway Bridge Improvement Restricted Account within the Motor License Fund for expenditure on bridge rehabilitation, replacement and removal projects pursuant to the act of December 8, 1982 (P.L.848, No.235), known as the Highway-Railroad and Highway Bridge Capital Budget Act for 1982-1983, and its supplements;  (4) awarded to municipalities as transportation enhancement grants under section 3116 (relating to automated red light enforcement systems in first class cities) or 3117 (relating to automated red light enforcement systems in certain municipalities);  (5) allocated from municipal budgetary sources using revenues derived through municipal taxes or fees; or  (6) allocated to municipalities under 58 Pa.C.S. (relating to oil and gas). (Nov. 25, 2013, P.L.974, No.89, eff. January 1, 2014)   2013 Amendment. Act 89 added section 9023. Section 43(4) of Act 89 provided section 9023 shall apply to contracts entered into on or after January 1, 2014. See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations.
75 PA Cons Stat § 9103 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 91 - State Highway Maintenance|Section 9103 - Transfers for emergency or equipment needs

 § 9103. Transfers for emergency or equipment needs. (a) General rule.--If the need arises for transfers to counties because of emergency or equipment needs, the department shall draw from the allocations of all counties in a manner such that the proportion of the transfer for any given county equals the proportion of the total allocation for that county to the total highway maintenance appropriations and executive authorizations.  (b) Effect on subsequent allocation.--Expenditures from transfers made to or from any county for emergency or equipment needs shall not become a part of the computation for such county for the subsequent years' maintenance allocation.
75 PA Cons Stat § 9104 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 91 - State Highway Maintenance|Section 9104 - Standards and methodology for data collection

§ 9104. Standards and methodology for data collection. The department shall initially determine the standards and methodology for data collection and shall, within ten days of the effective date of this chapter, publish them in the Pennsylvania Bulletin as a basis for making such determinations in subsequent years.   (Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997)
75 PA Cons Stat § 9105 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 91 - State Highway Maintenance|Section 9105 - Nonlapse of allocated funds for advertised projects

§ 9105. Nonlapse of allocated funds for advertised projects. Where bids have been advertised for projects that would use funds allocated to any county maintenance district for a particular fiscal year but because of the bidding process the contract or contracts were not awarded before the close of that fiscal year, the county's allocation for that fiscal year shall not lapse but may be allocated to the particular contract that was not awarded because of the incompleteness of the bidding process. Any additional allocation remaining after all such contracts are let shall lapse as of the date of the awarding of the last of the contracts.
75 PA Cons Stat § 9201 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 92 - Transfer of State Highways|Section 9201 - Definitions

§ 9201. Definitions. The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:  "Functionally-local highways." Highways and roads designated by the department for transfer to municipal responsibility.  "Municipality." A county, city, borough, incorporated town or township.
75 PA Cons Stat § 9202 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 92 - Transfer of State Highways|Section 9202 - Application of chapter

§ 9202. Application of chapter. This chapter applies to all State highways designated by the department as functionally-local highways.
75 PA Cons Stat § 9203 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 92 - Transfer of State Highways|Section 9203 - Description of functionally-local highways

§ 9203. Description of functionally-local highways. Within six months of the effective date of this chapter, the department shall list and describe all functionally-local highways in this Commonwealth. Also, within six months of the effective date of this chapter and annually thereafter, the department shall list the proposed functionally-local highways to be transferred, giving priority to highways located in counties in which State highways are in the poorest condition, as indicated in the road quality reports prepared in accordance with Chapter 453 of department regulations. The list and description shall be categorized by municipality and shall include a map showing location, length and type of roadway and right-of-way.    Cross References. Section 9203 is referred to in section 9204 of this title.
75 PA Cons Stat § 9204 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 92 - Transfer of State Highways|Section 9204 - Notice to municipalities

§ 9204. Notice to municipalities. Upon preparation of the list and description provided for in section 9203 (relating to description of functionally-local highways), the department shall notify each municipality of the department's readiness to transfer to it all functionally-local highways located in the municipality. The notice shall include a copy of the department's highway description and map.
75 PA Cons Stat § 9205 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 92 - Transfer of State Highways|Section 9205 - Mutual agreement

§ 9205. Mutual agreement. No highway transfer shall occur between the department and an affected municipality unless the municipality agrees to the transfer of the described highway.
75 PA Cons Stat § 9206 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 92 - Transfer of State Highways|Section 9206 - Publication of list of highways transferred

§ 9206. Publication of list of highways transferred. The department shall, from time to time, certify to the Legislative Reference Bureau a list of highways transferred and the bureau shall cause the list to be published in the Pennsylvania Bulletin as a notice under 45 Pa.C.S. § 725(a)(3) (relating to additional contents of Pennsylvania Bulletin). The list shall also be certified to the office of recorder of deeds of the county in which the participating municipalities are located.
75 PA Cons Stat § 9207 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 92 - Transfer of State Highways|Section 9207 - Restoration of highways

§ 9207. Restoration of highways. (a) General rule.--The department and the affected municipality shall jointly determine whether any rehabilitative work is required to put the highway or road in a satisfactory condition. The rehabilitative work may be done by department or municipal forces, or by contract, as the parties shall agree. If the work is to be performed by the department or its contractors, the highway or road transfer shall not be effective until all agreed upon rehabilitative work has been completed.  (b) Funding.--All restoration work shall be paid from the State Highway Transfer Restoration Restricted Account within the Motor License Fund, provided, however, that the department may in its discretion pay for any or all such work to be performed by the department or its contractors from funds made available to the county maintenance districts under section 9102 (relating to distribution of State highway maintenance funds). No funds shall be allocated to municipalities for the maintenance of highways transferred under this chapter out of section 4 of the act of June 1, 1956 (1955 P.L.1944, No.655), referred to as the Liquid Fuels Tax Municipal Allocation Law, nor shall highways transferred under the provisions of this chapter be used to compute or determine the allocations of municipalities under that section.  (c) Public liability.--Upon transfer of any highway, the municipality shall assume the same public liability for the transferred highway as it assumes for other highways under municipal jurisdiction.  (Dec. 21, 1998, P.L.1126, No.151, eff. imd.)   1998 Amendment. Act 151 amended subsec. (b).  Special Provisions in Appendix. See section 4 of Act 3 of 1983 in the appendix to this title for special provisions relating to performance bond exemption for small highway construction contracts.  See section 8 of Act 19 of 1983 in the appendix to this title for special provisions relating to performance bond exemption for small highway construction contracts.
75 PA Cons Stat § 9208 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 92 - Transfer of State Highways|Section 9208 - Periodic review by General Assembly (Deleted by amendment)

 § 9208. Periodic review by General Assembly (Deleted by amendment).   2006 Amendment. Section 9208 was deleted by amendment July 7, 2006, P.L.341, No.70, effective in 60 days.