2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 96 - Motor Carriers Road Tax › Section 9622 - Reciprocal agreements

§ 9622. Reciprocal agreements.
(a) General rule.--
The Secretary of Revenue may enter into, modify or terminate agreements with other states relating to the collection of motor carriers road taxes, such as the International Fuel Tax Agreement, Regional Fuel Tax Agreement or similar agreements.
(b) Provisions.--
Such agreements may provide for the cooperation and assistance among member states in the administration, collection and enforcement of the motor carriers road tax and similar taxes of other states and may include, but not be limited to:
(1) Base-state jurisdiction over tax reporting, licensing and collections.
(2) Auditing of motor carriers on a joint or cooperative basis.
(3) Provisions for the transfer of funds collected to other jurisdictions as required by the agreement.
(4) Assessment and collection by the base state of tax, penalties and interest owed to other member jurisdictions.
(5) The exchange of information among member jurisdictions and with any repository of the agreement.
(6) Enforcement of sanctions against any carrier whose license has been revoked by any member jurisdiction.
(7) Filing of bonds to protect the interests of member jurisdictions.
(8) Suspension or revocation of the license of a motor carrier for failure to comply with all applicable provisions of the agreement.
(9) Issuance of refunds or credits.
(10) Such other provisions as will facilitate the administration of the agreement.
(c) Exchange of information.--
Notwithstanding section 731 of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, any information relating to taxes collected pursuant to any agreement authorized by this section, including any information concerning motor fuel taxes relating to such taxes collected, may be exchanged or shared with any agency, department or instrumentality of any member jurisdiction with authority under the laws of that jurisdiction to administer or enforce motor vehicle or taxation laws or with any instrumentality or repository of any agreement.
(d) Uniform penalties and interest.--
Such agreement may specify uniform provisions relating to penalties and interest for late reporting or payment, appeal periods and other matters relating to administration and procedure under the agreement, and the uniform provisions may be adopted notwithstanding any law to the contrary upon a finding by the secretary that adoption of these uniform provisions is necessary for compliance with any Federal mandates pertaining to the collection of road use taxes or reasonably necessary to facilitate uniformity; however, the rate of motor carriers road tax and the definition of a "qualified motor vehicle" subject to tax may not be affected by any such agreement or amendment thereto.
(e) Appropriation.--
So much of the funds collected pursuant to any such agreement, including, but not limited to, any taxes, fees, penalties or interest imposed by this chapter, as shall be necessary for the payment of refunds under this chapter or any such agreement, including, but not limited to, any amounts required to be paid to other states pursuant to such agreement, are hereby appropriated to the Department of Revenue for such purposes.
(f) Foreign countries.--
For purposes of this section, the words "state" and "jurisdiction" shall include a foreign country and any state, province or other similar subdivision thereof.
(June 11, 1992, P.L.266, No.47, eff. 60 days; Dec. 20, 1995, P.L.669, No.75, eff. imd.)