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2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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)
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 93 - Supplemental Funding for Municipal Highway Maintenance › Section 9301 - Supplemental funding for municipal highway maintenance

§ 9301. Supplemental funding for municipal highway maintenance.
(a) Annual appropriation.--
The General Assembly shall annually appropriate, beginning with the 1980-1981 fiscal year, the sum of $5,000,000 for supplemental payments to municipalities to assist in the maintenance and construction costs of municipal roads. The moneys appropriated by authority of this section shall be distributed to municipalities in accordance with the provisions of the act of June 1, 1956 (1955 P.L.1944, No.655), referred to as the Liquid Fuels Tax Municipal Allocation Law.
(b) County allocation supplement.--
Commencing July 1, 2014, the amount of $5,000,000 is appropriated out of the Motor License Fund to counties annually. The following shall apply:
(1) The distribution shall be in the ratio of:
(i) the square footage of deck area of a county's county-owned bridges; to
(ii) the total square footage of deck area of county-owned bridges throughout this Commonwealth.
(2) The amount of square footage under paragraph (1)(i) shall be the amount reported as part of the National Bridge Inspection Standards Program.
(c) Additional allocation to municipalities.--
Commencing July 1, 2014, an amount of $30,000,000 is appropriated out of the Motor License Fund and shall be distributed to municipalities pursuant to the Liquid Fuels Tax Municipal Allocation Law.
(Nov. 25, 2013, P.L.974, No.89, eff. 60 days)
2013
Amendment.
See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 94 - Liquid Fuels and Fuel Use Tax Enforcement › Section 9401 - Short title of chapter

§ 9401. Short title of chapter.
This chapter shall be known and may be cited as the Liquid Fuels and Fuels Tax Enforcement Act.
(Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997)
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 94 - Liquid Fuels and Fuel Use Tax Enforcement › Section 9402 - Construction of chapter

§ 9402. Construction of chapter.
This chapter shall be construed in conjunction with Chapter 90 (relating to liquid fuels and fuels tax), and any terms defined therein shall have the same meanings when used in this chapter.
(Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997)
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 94 - Liquid Fuels and Fuel Use Tax Enforcement › Section 9403 - Revenue agents; powers

§ 9403. Revenue agents; powers.
(a) Revenue agents.--
Employees of the Department of Revenue who are designated by the Secretary of Revenue as revenue agents and who carry identification indicating such capacity are hereby declared to be police officers of this Commonwealth and are hereby given police power and authority throughout this Commonwealth.
(b) Powers.--
Revenue agents shall have the power to:
(1) Enforce the provisions of this chapter and Chapter 90 (relating to liquid fuels and fuels tax) and to arrest, with or without a warrant, any person violating such provisions.
(2) Stop a vehicle, upon request or signal, for the purpose of inspection for compliance with the provisions of this chapter and Chapter 90.
(3) Seize and take possession, with the assistance of the Pennsylvania State Police, of any property subject to forfeiture under section 9405 (relating to forfeitures; process and procedures).
(Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997)
1997 Amendment.
Act 3 amended subsec. (b)(1) and (2).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 94 - Liquid Fuels and Fuel Use Tax Enforcement › Section 9405 - Forfeitures; process and procedures

§ 9405. Forfeitures; process and procedures.
(a) Subjects of forfeiture.--
The following are subject to forfeiture to the Commonwealth and no property right shall exist in them:
(1) Any liquid fuels or fuels produced in or imported into this Commonwealth by any distributor who does not possess a valid liquid fuels tax permit or fuels permit as required by section 9003 (relating to liquid fuels and fuels permits; bond or deposit of securities), except liquid fuels or fuels imported in barrels, drums or similar containers with a capacity of not more than 55 gallons in each barrel, drum or container.
(2) All conveyances, including vehicles or vessels, used to transport liquid fuels or fuels as described in paragraph (1). Forfeiture of such conveyances shall be conducted in accordance with 42 Pa.C.S. §§ 5803 (relating to asset forfeiture), 5805 (relating to forfeiture procedure), 5806 (relating to motion for return of property), 5807 (relating to restrictions on use), 5807.1 (relating to prohibition on adoptive seizures) and 5808 (relating to exceptions).
(i) (Deleted by amendment).
(ii) (Deleted by amendment).
(b) Method of seizure.--
Liquid fuels or fuels subject to forfeiture under this section may be seized by the Department of Revenue upon process issued by any court of common pleas having jurisdiction over the property.
(c) Limit on return of property.--
(Deleted by amendment).
(d) In rem proceedings.--
(Deleted by amendment).
(e) Contents of petition.--
(Deleted by amendment).
(f) Service of process.--
(Deleted by amendment).
(g) Advertisement.--
(Deleted by amendment).
(h) Hearing date.--
(Deleted by amendment).
(i) Standard of proof.--
(Deleted by amendment).
(j) Encumbered motor vehicle.--
(Deleted by amendment).
(Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997; June 29, 2017, P.L.247, No.13, eff. July 1, 2017)
1997 Amendment.
Act 3 amended subsecs. (a)(1) and (2)(i), (b), (c)(2), (d) and (i).
Cross References.
Section 9405 is referred to in section 9403 of this title; section 5803 of Title 42 (Judiciary and Judicial Procedure).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 94 - Liquid Fuels and Fuel Use Tax Enforcement › Section 9406 - Disposition of fines and forfeitures

§ 9406. Disposition of fines and forfeitures.
All fines imposed under this chapter and the net proceeds received from the sale of forfeited liquid fuels or fuels shall be payable to the Commonwealth and credited to the Motor License Fund.
(June 29, 2017, P.L.247, No.13, eff. July 1, 2017)
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Extra - Chapter Notes

Enactment.
Chapter 95 was added June 23, 1981, P.L.98, No.35, effective immediately.
Cross References.
Chapter 95 is referred to in sections 9004, 9014 of this title; section 9202 of Title
            74 (Transportation).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9503 - Reports and payment of tax (Repealed)

§ 9503. Reports and payment of tax (Repealed).
1997 Repeal.
Section 9503 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9504 - Timely mailing treated as timely filing and payment (Repealed)

§ 9504. Timely mailing treated as timely filing and payment (Repealed).
1997 Repeal.
Section 9504 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9505 - Extension of time to file reports (Repealed)

§ 9505. Extension of time to file reports (Repealed).
1997 Repeal.
Section 9505 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9506 - Administration and enforcement (Repealed)

§ 9506. Administration and enforcement (Repealed).
1997 Repeal.
Section 9506 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9507 - Interstate cooperation in collecting tax (Repealed)

§ 9507. Interstate cooperation in collecting tax (Repealed).
1997 Repeal.
Section 9507 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9508 - Assessment and appeals (Repealed)

§ 9508. Assessment and appeals (Repealed).
1997 Repeal.
Section 9508 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9509 - Retention of records (Repealed)

§ 9509. Retention of records (Repealed).
1997 Repeal.
Section 9509 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9510 - Penalties (Repealed)

§ 9510. Penalties (Repealed).
1997 Repeal.
Section 9510 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.1 - Imposition of additional tax (Repealed)

§ 9511.1. Imposition of additional tax (Repealed).
1997 Repeal.
Section 9511.1 was repealed April 17, 1997, P.L.6, No.3, effective July 1, 1997.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.2 - Special revenue bonds

§ 9511.2. Special revenue bonds.
(a) Payment source.--
A special revenue bond, note or other obligation issued under this chapter:
(1) shall not be deemed to be a debt or liability of the Commonwealth;
(2) shall not create or constitute any indebtedness, liability or obligation of the Commonwealth; and
(3) shall be payable solely from pledged revenues.
(b) Statement.--
A special revenue bond, note or other obligation issued under this chapter must contain a statement on its face that:
(1) the Commonwealth is not obligated to pay the bond, note or obligation or the interest on it except from pledged revenues; and
(2) neither the faith and credit, nor the taxing power of the Commonwealth is pledged to the payment of the principal or interest of the bond, note or obligation.
(c) Taxation.--
The issuance of a special revenue bond, note or other obligation under this chapter shall not directly, indirectly or contingently obligate the Commonwealth to levy a tax or to make an appropriation for payment.
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.2.
Cross References.
Section 9511.2 is referred to in sections 8901, 9501, 9511.11 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.3 - Expenses

§ 9511.3. Expenses.
(a) Reimbursement.--
The commission shall be reimbursed from bond proceeds for the necessary and documented reasonable expenses incurred in the performance of the duties performed under the provisions of this chapter.
(b) Source.--
All expenses incurred in carrying out the provisions of this chapter shall be paid solely from funds provided under the authority of this chapter, and sufficient funds shall be provided under the authority of this chapter to meet any liability or obligation incurred in carrying out the provisions of this chapter.
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.3.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.5 - Application of proceeds of obligations, lien of holders of obligations, design-build requirement and projects approved by General Assembly

§ 9511.5. Application of proceeds of obligations, lien of holders of obligations, design-build requirement and projects approved by General Assembly.
(a) Application.--
The following shall apply:
(1) All proceeds received from any bonds, notes or other obligations issued under this chapter shall be applied solely to the payment of:
(i) the cost of the department; and
(ii) bond-related expenses.
(2) The commission may provide by resolution that until proceeds received from any bonds, notes or other obligations issued under this chapter is applied under paragraph (1), a lien shall exist upon the proceeds in favor of holders of the bonds, notes or other obligations or a trustee provided for in respect to the bonds, notes or other obligations.
(b) Design-build arrangements.--
(1) To facilitate the timely completion of projects to be financed by the department with bond proceeds, the department may utilize design-build arrangements for each project to be financed with bond proceeds if the project value is estimated by the department to exceed $100,000,000.
(2) Notwithstanding the provisions of any other law, the department may utilize design-build arrangements for the following:
(i) projects to be financed by the department with bond proceeds for projects estimated by the department to have a value of $100,000,000 or less; and
(ii) all other construction projects of the department not included under subparagraph (i) or paragraph (1).
(3) The selection of the party for a design-build arrangement under this subsection must be conducted in a manner consistent with the procurement and public bidding laws applicable to the department.
(c) Capital projects.--
All projects financed by the department with bond proceeds shall be included in any submission the department is already required to make to the General Assembly with respect to the expenditure of funds for highway projects.
(d) Investment.--
Pending the application of proceeds to cost of the department and bond-related expenses, the commission may invest the funds in permitted investments as defined under any trust indenture.
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.5.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.6 - Trust indenture, protection of holders of obligations and depositories

§ 9511.6. Trust indenture, protection of holders of obligations and depositories.
(a) Indenture.--
In the discretion of the commission, a bond, note or other obligation may be secured by a trust indenture by and between the commission and a corporate trustee, which may be any trust company or bank having the powers of a trust company, within or without this Commonwealth.
(b) Pledge or assignment.--
A trust indenture under subsection (a) may pledge or assign the pledged revenues but shall not convey or mortgage the turnpike or any part of the turnpike.
(c) Rights and remedies.--
The resolution providing for the issuance of the bond, note or other obligation of the trust indenture may contain provisions for protecting and enforcing the rights and remedies of the bondholders or holders of notes or other obligations as may be reasonable and proper and not in violation of law.
(d) Depository.--
It shall be lawful for any bank or trust company incorporated under the laws of this Commonwealth to act as depository of the proceeds of the bond, note or other obligation or revenue, to furnish indemnity bonds or to pledge securities as may be required by the commission.
(e) Indenture.--
The trust indenture may set forth the rights and remedies of the bondholders or holders of notes or other obligations and of the trustee and may restrict the individual right of action of bondholders or holders of notes or other obligations as is customary in trust indentures securing bonds, debentures of corporations, notes or other obligations. The trust indenture may contain other provisions as the commission may deem reasonable and proper for the security of bondholders or holders of notes or other obligations.
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.6.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.7 - Exemption from Commonwealth taxation

§ 9511.7. Exemption from Commonwealth taxation.
The effectuation of the purposes of this chapter is for the benefit of the citizens of this Commonwealth and for the improvement of their commerce and prosperity. Since the commission will be performing essential government functions in effectuating these purposes, the commission shall not be required to pay any tax or assessment on any property acquired or used by it for the purposes provided under this chapter. A bond, note or other obligation issued by the commission, its transfer and the income from its issuance and transfer, including any profits made on the sale of the bond, note or other obligation, shall be free from taxation within the Commonwealth.
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.7.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.8 - Costs related to Federal income tax matters

§ 9511.8. Costs related to Federal income tax matters.
Tax matter costs incurred by the commission in connection with any proceeding of or filing with the Internal Revenue Service concerning the use of proceeds of bonds issued under this chapter shall be paid or reimbursed from available funds in the motor license fund. Tax matter costs shall include all of the following:
(1) Fees of tax counsel or arbitrage rebate calculation providers.
(2) Arbitrage rebate payments to the extent not properly payable from funds held under the bond indenture.
(3) Settlement payments to the Internal Revenue Service, either in relation to an examination initiated by the Internal Revenue Service or a closing agreement requested by the commission.
(4) Payments to bondholders as a result of claims based on pending, threatened or actual assessments of tax, interest or penalties by the Internal Revenue Service.
(5) Any other cost reasonably related to a proceeding by or filing with the Internal Revenue Service concerning the use of proceeds of the bonds.
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.8.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.9 - Special revenue refunding bonds

§ 9511.9. Special revenue refunding bonds.
The commission is authorized to provide, by resolution, for the issuance of special revenue refunding bonds of the commission for the purpose of refunding any special revenue bonds, notes or other obligations issued under the provisions of this chapter and then outstanding. The issuance of the special revenue refunding bonds, the maturities and other details of the bonds, the rights of the holders of the bonds and the duties of the department and of the commission with respect to the bonds shall be governed by the provisions of this chapter.
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.9.
Cross References.
Section 9511.9 is referred to in section 9511.4 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.10 - Remedies of trustees and of holders of obligations

§ 9511.10. Remedies of trustees and of holders of obligations.
(a) Grant of rights.--
A holder of a bond, note or other obligation issued under this chapter and the trustee under the trust indenture may, either at law or in equity, by suit, action, mandamus or other proceeding, do all of the following:
(1) Protect and enforce any right granted under this chapter or under the resolution or trust indenture.
(2) Enforce and compel performance of all duties required under this chapter or by resolution or trust indenture to be performed by the commission or any of its officers, including the collection of the pledged revenues.
(b) Exception.--
Rights given under this chapter may be restricted by resolution passed before the issuance of the bonds, notes or other obligations or by the trust indenture.
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.10.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.12 - (Reserved)

§ 9511.12. (Reserved).
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.12 (Reserved).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9511.13 - Supplement to other laws and liberal construction

§ 9511.13. Supplement to other laws and liberal construction.
This chapter shall be regarded as supplemental and additional to powers conferred by other statutes and shall not be regarded as in derogation of any powers existing on the effective date of this section. The provisions of this chapter, being necessary for the welfare of the Commonwealth and its citizens, shall be liberally construed to effect the purposes of this chapter.
(July 18, 2007, P.L.169, No.44, eff. imd.)
2007 Amendment.
Act 44 added section 9511.13.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 95 - Taxes for Highway Maintenance and Construction › Section 9512 - Severability of provisions

§ 9512. Severability of provisions.
If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provisions to other persons or circumstances shall not be affected thereby.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 96 - Motor Carriers Road Tax › Extra - Chapter Notes

Enactment.
Chapter 96 was added July 13, 1987, P.L.303, No.56, effective immediately and retroactive
            to July 1, 1987.
Cross References.
Chapter 96 is referred to in sections 2101, 2101.1, 2102, 2103, 2104, 2105, 6117 of
            this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 96 - Motor Carriers Road Tax › Section 9602 - Definitions

§ 9602. Definitions.
The following words and phrases when used in this chapter and in Chapter 21 (relating to motor carriers road tax identification markers) shall have the meanings given to them in this section and in section 2101.1 (relating to definitions) unless the context clearly indicates otherwise:
"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 carrier."
Every person who operates or causes to be operated any qualified motor vehicle on any highway in this Commonwealth.
"Motor fuel."
Includes "fuels," "liquid fuels" and "alternative fuels" as defined in section 9002 (relating to definitions).
"Operations."
Operations of all qualified motor vehicles, whether loaded or empty, whether operated singly or in combination with trailers or semitrailers, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier who operates them or causes them to be operated.
"Qualified motor vehicle."
As defined in section 2101.1 (relating to definitions).
"Recreational vehicle."
Vehicles such as motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by individuals. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.
"Secretary."
The Secretary of Revenue of the Commonwealth.
(Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996; Apr. 17, 1997, P.L.6, No.3, eff. Oct. 1, 1997)
1997 Amendment.
Act 3 amended the def. of "motor fuel."
1995 Amendment.
Act 75 amended the intro. par. and the defs. of "motor carrier" and "operations," added the defs. of "qualified motor vehicle" and "recreational vehicle" and deleted the def. of "motor vehicle."
Cross References.
Section 9602 is referred to in section 9802 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 96 - Motor Carriers Road Tax › Section 9603 - Imposition of tax

§ 9603. Imposition of tax.
(a) General rule.--
Every motor carrier shall pay a road tax equivalent to the rate per gallon currently in effect on Pennsylvania liquid fuels, fuels or other alternative fuels as provided in section 9004(a), (b), (c) and (d) (relating to imposition of tax, exemptions and deductions), calculated on the amount of motor fuel used in its operations on highways within this Commonwealth.
(b) Other taxes unaffected.--
The taxes imposed on motor carriers by this chapter are in addition to any taxes of whatever character imposed on such carriers by any other statute.
(Apr. 17, 1997, P.L.6, No.3, eff. Oct. 1, 1997)
2023 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.
2023 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.
2023 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)