reglab/housing_qa huggingface dataset:
75 PA Cons Stat § 9604 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9604 - Credit for motor fuel tax payment

 § 9604. Credit for motor fuel tax payment. (a) General rule.--Every motor carrier subject to the tax imposed under this chapter shall be entitled to a credit on the tax, equivalent to the rate per gallon of the Pennsylvania tax which is currently in effect, on all gasoline or other motor fuel purchased by the carrier within this Commonwealth for use in its operation either within or without this Commonwealth and upon which gasoline or other motor fuel the tax imposed by the laws of this Commonwealth has been paid by such carrier. Evidence of the payment of the tax in such form as may be required by, or is satisfactory to, the department shall be furnished by each carrier claiming the credit. When the amount of the credit to which any motor carrier is entitled for any quarter exceeds the amount of the tax for which the carrier is liable for the same quarter, such excess shall, upon application and under regulations of the department, be allowed as a credit on the tax for which the carrier would be otherwise liable for any of the eight succeeding quarters; or, upon application to the department within the time that records are required to be maintained from the end of any quarter, duly verified and presented, in accordance with regulations promulgated by the department and supported by such evidence as may be satisfactory to the department, such excess shall be refunded if it shall appear that the applicant has paid to another state under a lawful requirement of such state a tax, similar in effect to the tax provided in this chapter, on the use or consumption in that state of gasoline or other motor fuel purchased in this Commonwealth.  (b) Refund procedure.--If the department shall refuse to allow a refund in the amount claimed by the applicant, the applicant may within 30 days of the mailing date of the notice of such refusal request a formal hearing on the application for a refund. The hearing shall be held after written notice to the applicant of not less than 20 days. Whenever any refund is ordered, it shall be paid out of the Motor License Fund. As much of the moneys received as payment of the tax, interest and penalties under this chapter as shall be necessary for the payment of the refunds provided for in this chapter is hereby appropriated for the payment of such refunds. No tax, interest, penalty or fee received or derived from any other tax imposed by the laws of this Commonwealth shall be used to pay any refund or credit due and payable under the provisions of this chapter.   (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996)   Cross References. Section 9604 is referred to in section 9611 of this title.
75 PA Cons Stat § 9605 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9605 - Tax due date

§ 9605. Tax due date. The tax imposed under this chapter shall be paid by each motor carrier quarterly to the department on or before the last day of April, July, October and January of each year and calculated upon the amount of motor fuel used in its operations on highways within this Commonwealth by each carrier during the quarter ending with the last day of the preceding month.
75 PA Cons Stat § 9606 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9606 - Tax revenue to Motor License Fund

§ 9606. Tax revenue to Motor License Fund. All taxes, fees, penalties and interest paid under this chapter shall be credited to and are hereby appropriated to the Motor License Fund as provided for by section 11 of Article VIII of the Constitution of Pennsylvania.   (Apr. 17, 1997, P.L.6, No.3, eff. Oct. 1, 1997)
75 PA Cons Stat § 9607 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9607 - Calculation of amount of fuel used in Commonwealth

§ 9607. Calculation of amount of fuel used in Commonwealth. The amount of gasoline or other motor fuel used in the operations of any motor carrier on highways within this Commonwealth shall be such proportion of the total amount of the gasoline or other motor fuel used in its entire operations within and without this Commonwealth as the total number of miles traveled on highways within this Commonwealth bears to the total number of miles traveled within and without this Commonwealth.
75 PA Cons Stat § 9608 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9608 - Report requirements

§ 9608. Report requirements. Every motor carrier subject to the tax imposed by this chapter shall, on or before the last day of April, July, October and January of every year, make to the department such reports of its operations during the quarter ending the last day of the preceding month as the department may require and such other reports from time to time as the department may deem necessary. The department may by regulation permit motor carriers whose estimated annual liability under this chapter is $250 or less to file its report on an annual basis.
75 PA Cons Stat § 9609 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9609 - Average consumption

§ 9609. Average consumption. In the absence of adequate records or other evidence satisfactory to the department showing the number of miles operated by a motor carrier's qualified motor vehicles per gallon of motor fuel, any such qualified motor vehicle shall be deemed to have consumed one gallon of motor fuel for each four miles operated.   (June 11, 1992, P.L.266, No.47, eff. 60 days; Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996)
75 PA Cons Stat § 9610 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9610 - Records

§ 9610. Records. Every motor carrier shall keep such records, in such form as the department reasonably may prescribe, as will enable the carrier to report and enable the department to determine the total number of miles traveled by its entire fleet of qualified motor vehicles, the total number of miles traveled in this Commonwealth by the entire fleet, the total number of gallons of motor fuel used by the entire fleet and the total number of gallons of motor fuel purchased in this Commonwealth for the entire fleet. All such records shall be safely preserved for a period of four years in such manner as to insure their security and availability for inspection by the secretary or any authorized employee engaged in the administration of this chapter. Upon application in writing, stating the reasons therefor, the department may, in its discretion, consent to the destruction of any such records at any time within that period if the records pertain to a period which has been audited by the department. Every taxpayer shall retain records required by this chapter at a place within this Commonwealth, but a taxpayer who elects to retain records outside of this Commonwealth shall assume reasonable out-of-State audit expenses.   (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996)
75 PA Cons Stat § 9611 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9611 - Surety bond for payment of taxes

§ 9611. Surety bond for payment of taxes. A motor carrier may give a surety company bond in an amount deemed necessary by the department to protect the revenues of the Commonwealth, payable to the Commonwealth of Pennsylvania and conditioned that the carrier will pay all taxes due and to become due under this chapter from the date of the bond to the date when either the carrier or the bonding company notifies the department that the bond has been canceled. The surety shall be a corporation authorized to write surety bonds in this Commonwealth. As long as the bond remains in force, the Board of Finance and Revenue may order refunds to the motor carrier in the amounts appearing to be due on applications duly filed by the motor carrier under section 9604 (relating to credit for motor fuel tax payment), without first auditing the records of the carrier. The bond shall cover taxes and interest due thereon even though the assessment is made after cancellation of the bond, but only for taxes due and payable while the bond was in force and penalties and interest on such taxes.    1994 Partial Repeal. Section 42(b) of Act 48 of 1994 provided that section 9611 is repealed insofar as it is inconsistent with the provisions of Act 48 for filing with the Board of Finance and Revenue of petitions for the refund of taxes and other moneys collected by the Department of Revenue.
75 PA Cons Stat § 9612 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9612 - Arbitrary assessment to prevent tax avoidance

§ 9612. Arbitrary assessment to prevent tax avoidance. If the department ascertains that a person designs quickly to depart from this Commonwealth, or to remove therefrom his property or any property used by him in operations subject to this chapter, or to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffectual proceedings to assess or collect such tax, whereby it becomes important that such proceedings be brought without delay, the department may immediately make an arbitrary assessment of the amount of tax due, whether or not any report is then due by law, and may proceed under such arbitrary assessment to collect the tax, or compel security for the tax, and thereafter shall cause notice of such finding to be given to the motor carrier, together with a demand for an immediate report and immediate payment of the tax.    Cross References. Section 9612 is referred to in section 9614 of this title.
75 PA Cons Stat § 9613 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9613 - Penalty and interest for failure to report or pay tax

§ 9613. Penalty and interest for failure to report or pay tax. When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and payment thereof, he shall pay as a penalty for each failure to file or to pay on or before the prescribed date a sum equivalent to 10% of the tax or $50, whichever is greater. In addition to this penalty, any unpaid tax shall bear interest at the rate of 1% per month or fraction thereof until the tax is paid. The penalties and interest charges imposed shall be paid to the department in addition to the tax due.   (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996)   Cross References. Section 9613 is referred to in section 9614 of this title.
75 PA Cons Stat § 9614 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9614 - Time for payment of taxes, penalties and interest

§ 9614. Time for payment of taxes, penalties and interest. All taxes, penalties and interest assessed under this chapter, unless earlier payment is provided in this chapter, shall be paid within 15 days after notice and demand have been mailed to the motor carrier by the department. If the taxes, penalties and interest assessed pursuant to this section and sections 9612 (relating to arbitrary assessment to prevent tax avoidance) and 9613 (relating to penalty and interest for failure to report or pay tax) are not paid within 15 days, there shall be added to the amount of assessment, in addition to interest as already provided and any other penalties provided by law, a sum equivalent to 5% of the tax.
75 PA Cons Stat § 9615.1 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9615.1 - Examination of records

§ 9615.1. Examination of records. The department or any agent appointed by it, including the auditors of any member jurisdiction as provided in the IFTA, may examine books and records and make determinations of any tax due in accordance with the provisions of section 2915-A of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.  (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996)   1995 Amendment. Act 75 added section 9615.1.  References in Text. Section 2915-A of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, was deleted by the act of October 9, 2009 (P.L.451, No.48).
75 PA Cons Stat § 9616 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9616 - Determination, redetermination and review

 § 9616. Determination, redetermination and review. (a) Failure to pay tax.--If any person fails to pay any tax imposed by this chapter for which he is liable, the department may make a determination of additional tax and interest due by such person based upon any information within its possession or that shall come into its possession. All determinations shall be made so that notice thereof shall reach the parties against whom made within five years after the due date of the tax. Any assessment may be made at any time during that period notwithstanding that the department may have made one or more previous assessments against the taxpayer for the year in question or for any part of that year. In any case, no credit shall be given for any penalty previously assessed or paid.  (b) Failure to file report.--Where no report is filed, the amount of the tax due may be assessed and collected at any time as to taxable transactions not reported.  (c) False or fraudulent report.--Where the taxpayer willfully files a false or fraudulent report with intent to evade the tax imposed by this chapter, the amount of tax due may be assessed and collected at any time.  (d) Extension of period for assessment.--Notwithstanding any of the other provisions of this chapter, where, before the expiration of the period prescribed therein for the assessment of a tax, a taxpayer has consented in writing that the period be extended, the amount of tax due may be assessed at any time within the extended period. The period so extended may be extended further by subsequent consent in writing made before the expiration of the extended period.  (e) Petition for redetermination.--Promptly after the date of the determination, the department shall send, by first class mail, a copy thereof to the person against whom it was made. Within 90 days after the date upon which the copy of any such determination was mailed, such person may file with the department a petition for redetermination of the taxes. The petition for redetermination shall state specifically the reasons which the petitioner believes entitle him to the redetermination, and it shall be supported by affirmation that it is not made for the purpose of delay and that the facts set forth therein are true. It shall be the duty of the department, within six months after the date of any determination, to dispose of any petition for redetermination. Notice of the action taken upon any petition for redetermination shall be given to the petitioner promptly after the date of redetermination by the department.  (f) Review and appeal.--Any person shall have the right to review by the Board of Finance and Revenue and appeal in the same manner and within the same time as provided by law in the case of capital stock and franchise taxes imposed upon corporations.
75 PA Cons Stat § 9617 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9617 - Timely mailing treated as timely filing and payment

§ 9617. Timely mailing treated as timely filing and payment. With respect to all reports, claims, statements and other documents required to be filed and all payments required to be made under this chapter, any such report, claim, statement and other document or payment of tax withheld shall be considered as timely filed if the report, claim, statement or other document or payment which has been received by the department is postmarked by the United States Postal Service on or prior to the final day on which payment is to be received. For the purposes of this chapter, the presentation of a receipt indicating that the report, claim, statement or other document or payment was mailed by registered or certified mail on or before the due date shall be prima facie evidence of timely filing of the report, claim, statement or other document or payment.
75 PA Cons Stat § 9618 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9618 - Availability of records of other agencies

§ 9618. Availability of records of other agencies. The records of any other Commonwealth agency, to the extent that they may be pertinent to the administration and enforcement of this chapter and the determination of liability thereunder, shall be available to the department.
75 PA Cons Stat § 9619 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9619 - Highway Bridge Improvement Restricted Account

§ 9619. Highway Bridge Improvement Restricted Account. The Highway Bridge Improvement Restricted Account within the Motor License Fund is hereby continued. It is the declared policy of the Commonwealth that the money raised by the taxes deposited into this account be used, to the greatest extent possible, to provide for the creation of jobs and the rehiring of the unemployed in this Commonwealth. In order to reach this goal, firms with Pennsylvania-based facilities shall be actively solicited to make bids on contracts to furnish products and materials, including, but not limited to, steel and steel products, to be used in the projects funded through the Highway Bridge Improvement Restricted Account.
75 PA Cons Stat § 9620 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9620 - Appropriation and allocation of proceeds

§ 9620. Appropriation and allocation of proceeds. The funds deposited in the Highway Bridge Improvement Restricted Account within the Motor License Fund are hereby annually appropriated out of the account upon authorization by the Governor, 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, in accordance with the following priorities:  (1) The first priority is to the Treasury Department for deposit into the Capital Debt Fund for the payment of debt service on general obligation bonds of the Commonwealth which may be issued from time to time to fund any project described in the Highway-Railroad and Highway Bridge Capital Budget Act for 1982-1983.  (2) The second priority is to the Department of Transportation in the event excess funds are available after the annual debt service requirements have been satisfied for:  (i) The non-Federal share of bridge rehabilitation, replacement and removal projects on State-owned bridges and bridges of undetermined ownership on State highways.  (ii) Grants to counties or municipalities to fund up to 80% of the non-Federal share of bridge rehabilitation, replacement and removal projects on county-owned or municipal-owned bridges, and bridges of undetermined ownership on county or municipal highways. The balance of the costs for these bridge projects shall be funded by the respective county or municipality or by private funds.
75 PA Cons Stat § 9621 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 96 - Motor Carriers Road Tax|Section 9621 - Regulations

§ 9621. Regulations. The department shall from time to time promulgate such regulations as may be necessary for the effective enforcement of this chapter.
75 PA Cons Stat § 9802 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 98 - Motorbus Road Tax Credit or Refund|Section 9802 - Definitions

§ 9802. 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:  "Bus company." Every person who operates or causes to be operated any motorbus on any highway in this Commonwealth.  "Department." The Department of Revenue of the Commonwealth.  "Highway." The Pennsylvania Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for purposes of vehicular travel. The term does not include a roadway or driveway upon grounds owned by private persons, colleges, universities or other institutions.  "Motor fuel." Includes "fuels" as defined in the act of January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use Tax Act, and "liquid fuels" as defined in the act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act.  "Motorbus." A qualified motor vehicle under section 9602 (relating to definitions) with a seating capacity of 20 or more passengers, excluding the driver, except a school bus.  "Operations." Operations of all motorbuses, whether loaded or empty, whether for compensation or not for compensation and whether owned by or leased to the bus company which operates them or causes them to be operated.  "Qualified motor vehicle." A qualified motor vehicle as defined in section 9602 (relating to definitions).  "Secretary." The Secretary of Revenue of the Commonwealth.   (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996)   1995 Amendment. Act 75 amended the def. of "motorbus" and added the def. of "qualified motor vehicle."  References in Text. The act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act, and the act of January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use Tax Act, referred to in the def. of "motor fuel," were repealed by the act of April 17, 1997 (P.L.6, No.3). The subject matter is now contained in Chapter 90 of this title.
75 PA Cons Stat § 9805 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 75 - VEHICLES|Chapter 98 - Motorbus Road Tax Credit or Refund|Section 9805 - Bus company reimbursement for motor fuel tax

§ 9805. Bus company reimbursement for motor fuel tax. Every bus company shall be reimbursed in an amount determined by the department to be equivalent to the additional tax imposed by section 9502(a)(4) (relating to imposition of tax) and paid directly or indirectly by the bus company on fuel consumed by the bus company in its operations of motorbuses within this Commonwealth. The bus company must, under regulations of the department, submit an application for reimbursement to the department on or before the last day of the month immediately following the close of each quarter. The reimbursements authorized by this section shall not include nor be subject to the payment of interest by the Commonwealth.  (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996; Dec. 21, 1998, P.L.1126, No.151, eff. Jan. 1, 1999)
NE Code § 1-105 (2021)
2021 Nebraska Revised Statutes|Chapter 1 - Accountants|1-105 - Act, how cited.

1-105.  Act, how cited.Sections 1-105 to 1-171 shall be known and may be cited as the Public Accountancy Act.Source   Laws 1957, c. 1, § 64, p. 78;   Laws 1991, LB 75, § 14;   Laws 1994, LB 957, § 7;   R.S.Supp.,1996, § 1-169;   Laws 1997, LB 114, § 1;  Laws 2009, LB31, § 1;  Laws 2015, LB159, § 1.