2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 90 - Liquid Fuels and Fuels Tax › Section 9019 - Diesel fuel importers and transporters; prohibiting use of dyed diesel fuel on highways; violations and penalties

§ 9019. Diesel fuel importers and transporters; prohibiting use of dyed diesel fuel on highways; violations and penalties.
(a) Diesel fuel transporters.--
(1) A person must obtain a diesel fuel transporter's permit in order to import, export or transport within this Commonwealth diesel fuel, other than dyed diesel fuel, via a pipeline or by means of a tank-truck vehicle, railroad tank car or vessel with a capacity of 2,000 gallons or more. The permit application must be filed with the department upon a form prescribed by the department.
(2) A fee of $5 shall be charged by the department for the issuance of a permit.
(3) Every person required to obtain a permit under paragraph (1) 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 diesel fuel, other than dyed diesel fuel, and retail deliveries of kerosene in quantities of less than 300 gallons per delivery to any point within this Commonwealth, including any interstate or intrastate movements of diesel fuel and any exports. The form shall be prescribed by the department and may require any of the following:
(i) The names and addresses of the cosigner and cosignee, the seller or other party from whom the diesel fuel was received, the buyer or other party to whom the diesel fuel was delivered and points to and from which the diesel fuel was shipped or delivered.
(ii) The method of shipment or delivery.
(iii) The number of gallons.
(4) All shipments of diesel fuel, including dyed diesel fuel, shall be accompanied by sales delivery tickets or bills of lading. Shipments for which the required documentation does not accompany the shipment or for which the notice required with respect to dyed diesel fuel does not comply with the requirements of subsection (b) shall be presumed to not be shipments of dyed diesel fuel.
(b) Notices with respect to dyed diesel fuel.--
(1) A notice, stating: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE, shall be:
(i) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that operator.
(ii) Provided by the seller of dyed diesel fuel to its buyer if the fuel is located outside the bulk transfer or terminal system and is not sold from a retail pump posted in accordance with the requirements of subparagraph (iii).
(iii) Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.
(2) The notice required under paragraph (1)(i) or (ii) shall be provided by the time of the removal or sale and shall appear on shipping papers, bills of lading and invoices accompanying the sale or removal of the fuel.
(3) The department may designate any Federal notice provision which is substantially similar to a provision of this subsection as satisfying any notice requirement of this subsection.
(c) Dyed diesel fuel not to be used on public highways.--
(1) A person may not operate a motor vehicle on the public highways of this Commonwealth if the fuel supply tanks of the vehicle contain dyed diesel fuel unless permitted to do so under a Federal law or regulation relating to the use of dyed diesel fuel on the highways.
(2) A person may not sell or deliver any dyed diesel fuel knowing or having reason to know that the fuel will be consumed in a highway use. A person who dispenses dyed diesel fuel from a retail pump that is not properly labeled with the notice required by subsection (b) or who knowingly delivers dyed diesel fuel into the storage tank of such a pump shall be presumed to know the fuel will be consumed on the highway.
(d) Violations.--
A person may not do any of the following:
(1) Import, export or transport within this Commonwealth diesel fuel, other than dyed diesel fuel, without the permit required under subsection (a)(1).
(2) Transport diesel fuel in this Commonwealth without the permit required under subsection (a)(1).
(3) Operate a motor vehicle on the public highways of this Commonwealth with dyed diesel fuel in the fuel supply tank except as provided in subsection (c)(1).
(4) Sell or deliver dyed diesel fuel from a retail pump unless the pump is properly labeled as required under subsection (b).
(e) Criminal penalty.--
A person who violates any provision of subsection (d) commits a summary offense and shall, upon conviction, be sentenced to pay a fine of not less than $100 nor more than $2,000 or to imprisonment for not more than 90 days, or both.
(f) Civil penalty.--
In addition to any penalty provided in subsection (d), a person who violates subsection (c)(1) or (2) shall be assessed a penalty of $1,000 or $10 per gallon of dyed diesel fuel involved in the sale, delivery or consumption, whichever amount is more. This amount shall be multiplied by the number of prior penalties imposed on the violator under this subsection. The resulting product shall be the penalty to be imposed.
(g) Enforcement.--
(1) Any revenue enforcement agent or other person authorized by the department may enter any place where fuels are produced or stored and may physically inspect any tank, reservoir or other container that can be used for the production, storage or transportation of diesel fuel, diesel fuel dyes or diesel fuel markers. Inspection may also be made of any equipment used for or in connection with the production, storage or transportation of diesel fuel, diesel fuel dyes or diesel fuel markers. This includes any equipment used for the dyeing or marking of diesel fuel. Books, records and other documents may be inspected to determine tax liability. An agent may detain a vehicle, vessel or railroad tank car placed on a customer's siding for use or storage for the purpose of inspecting fuel tanks or fuel storage tanks as necessary to determine the amount and composition of the fuel. An agent may take and remove samples of diesel fuel in reasonable quantities necessary to determine the composition of the fuel.
(2) A person that refuses to allow an inspection as provided in this subsection commits a summary offense and shall, upon conviction, be sentenced to pay a fine of not less than $1,000 nor more than $2,000 for each refusal.