reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 307 - PROOF OF AUTHORITY › Section 307.6 - Power of attorney

Current through Register Vol. 54, No. 28, July 13, 2024
In the event an individual, a partnership or an association
					 desires to authorize an employe or agent to sign and file liquid fuels tax
					 reports, a sworn power of attorney designating and identifying the employe or
					 agent and his signature shall be filed with the Department. The powers of
					 attorney shall be drawn to expire with the filing of the liquid fuels tax
					 report of the final month in each permit year. Powers of attorney shall be
					 renewed annually and ordinarily forwarded with application for liquid fuels
					 permits, unless the power of attorney is not to become effective until after
					 the first month of the permit year, in which case it shall be submitted to the
					 Department not later than the time of submission of the first report signed by
					 the attorney.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 307 - PROOF OF AUTHORITY › Section 307.7 - Revocation

Current through Register Vol. 54, No. 28, July 13, 2024
Powers of attorney may be revoked during a permit year by
					 giving the Department due notice. Distributors are held responsible for the
					 acts of employes, agents and attorneys.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.1 - Notice

Current through Register Vol. 54, No. 28, July 13, 2024
Every motor carrier required to file reports under section
					 8 of the Motor Carriers Road Tax Act (72 P. S. §
											2617.8) shall give notice of being subject to
					 the act to the Department on forms furnished by the Department. A motor carrier
					 who has filed reports under section 8 of the act (72 P. S. §
											2617.8) or who has made application for a
					 vehicle marker under section 11 of the act (72 P. S. §
											2617.11) is deemed to have complied with this
					 section.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.2 - Quarterly reports

Current through Register Vol. 54, No. 28, July 13, 2024
Every motor carrier required to file quarterly reports of
					 its operations under section 8 of the Motor Carriers Road Tax Act
					 (72
					 P. S. §
											2617.8) shall timely file the
					 reports on forms furnished by the Department.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.3 - Exemption

Current through Register Vol. 54, No. 28, July 13, 2024
A motor carrier whose motor carrier vehicles are licensed
					 in this Commonwealth and perform 90% or more of their travel on highways of
					 this Commonwealth and who purchases a sufficient amount of fuel within this
					 Commonwealth upon which the liquid fuel tax is paid commensurate with the
					 operations of the motor carrier on the highways may be exempted from filing
					 quarterly reports as required by section 8 of the Motor Carriers Road Tax Act
					 (72
					 P. S. §
											2617.8). To qualify for the
					 exemption, the motor carrier shall, on or before April 1 of each year, file
					 with the Department, on forms supplied by the Department, an application
					 stating the facts. A motor carrier exempt from filing quarterly reports under
					 this section shall immediately notify the Department of a change in the nature
					 of its purchases of fuel, travel on the highways in this Commonwealth or its
					 operations affecting this exemption.
The provisions of this §
												313.3 issued under The Fiscal
						Code, § 6 (72 P. S. §
													6).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.4 - Fee

Current through Register Vol. 54, No. 28, July 13, 2024
A motor carrier required to display the identification
					 marker and carry a registration card on its vehicles shall annually register
					 every motor vehicle with the Department on registration forms provided by the
					 Department and pay a fee of $2 for every vehicle registered. Identification
					 markers and registration cards shall become valid on April 1 of each year and
					 shall be valid through the next succeeding March 31, except that a registration
					 card and identification marker issued prior to April 15, 1965, shall be valid
					 through March 31, 1966.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.5 - Identification marker

Current through Register Vol. 54, No. 28, July 13, 2024
A motor carrier required to display the identification
					 marker shall permanently affix the identification marker on the top 1/2 of the
					 outside door panel on the driver, left hand, side and shall follow the
					 directions as indicated on the reverse side of the identification
					 marker.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.7 - Nontransferability

Current through Register Vol. 54, No. 28, July 13, 2024
Identification markers shall be issued for a specific motor
					 carrier vehicle and are not transferable to any other motor carrier
					 vehicle.
The provisions of this §
												313.7 issued under The Fiscal
						Code, § 6 (72 P. S. §
													6).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.8 - Loss or illegibility

Current through Register Vol. 54, No. 28, July 13, 2024
If an identification marker has become lost or illegible
					 through accident or usage, the registration card shall be returned to the
					 Department for cancellation and the motor vehicle to which the identification
					 marker was originally issued shall be reregistered with the Department and a
					 registration fee of $2 shall be paid.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.9 - Cancellation for disposition of vehicle

Current through Register Vol. 54, No. 28, July 13, 2024
If a motor carrier vehicle for which an identification
					 marker has been issued is sold, traded or otherwise disposed of by the motor
					 carrier or passes from the possession, custody or control of the motor carrier
					 through lease, license or otherwise, the motor carrier shall notify the
					 Department of the transaction and the identification marker will be cancelled.
					 If the motor carrier neglects or fails to report the sale, transfer or
					 disposition, it shall be held responsible for the reporting requirements and
					 the tax due for the vehicle.
The provisions of this §
												313.9 issued under The Fiscal
						Code, § 6 (72 P. S. §
													6).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.10 - Hardship

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If the
				  registration of a motor carrier vehicle by a motor carrier and the issuing of
				  an identification marker for the vehicle shall cause undue hardship because the
				  process fails to meet the carrier's time requirements, the Department may issue
				  a temporary 5-day permit.
(b) A
				  request by a motor carrier for a temporary 5-day permit shall contain the
				  following information:
(1) The name and
				  address of the motor carrier.
(2)
				  The make and serial number of the motor carrier vehicle for which the 5-day
				  permit is to be issued.
(3) The
				  license number and state where the motor carrier vehicle has been
				  licensed.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.12 - Records of miles

Current through Register Vol. 54, No. 28, July 13, 2024
Every motor carrier subject to the Motor Carriers Road Tax
					 Act (72 P. S. §§
											2617.1-2617.26) and 75 Pa.C.S. Chapter 21
					 shall keep satisfactory records of the miles traveled in all of its motor
					 vehicle operations, both within and without this
					 Commonwealth.
The provisions of this §
												313.12 issued under section 6 of
						The Fiscal Code (72 P. S. §
													6).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.13 - Records of fuel

Current through Register Vol. 54, No. 28, July 13, 2024
Every motor carrier subject to the Motor Carriers Road Tax
					 Act (72 P. S. §§
											2617.1-2617.26) and 75 Pa.C.S. Chapter 21
					 shall keep satisfactory records of all motor vehicle fuel used in propelling
					 motor vehicles, both within and without this Commonwealth.
The provisions of this §
												313.13 issued under section 6 of
						The Fiscal Code (72 P. S. §
													6).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.14 - Substantiating evidence

Current through Register Vol. 54, No. 28, July 13, 2024
Every motor carrier shall be prepared to present evidence
					 to substantiate the credit claimed for payment of the liquid fuels tax on motor
					 fuels purchased within this Commonwealth. Such evidence shall consist of
					 invoices of the vendor of the motor fuel which shall show the name and address
					 of the motor carrier, the point of delivery, the date of each sale, the number
					 of gallons of each sale, the total monetary value of each sale, and the license
					 number or unit number of the motor vehicle being fueled. Sales made out to cash
					 are not acceptable. The Department will have the right in order to further
					 substantiate the credit claimed, to require a sworn affidavit from the vendor
					 stating that it has sold the specified number of gallons of motor fuel to the
					 motor carrier and that the liquid fuels tax has been paid on such motor
					 fuel.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.15 - Excess credit

Current through Register Vol. 54, No. 28, July 13, 2024
The excess credit provided in section 4(a) of the Motor
					 Carriers Road Tax Act (72 P. S. §
											2617.4(a)) during any given
					 quarter shall be applicable to the next succeeding six quarterly periods, and
					 during the next succeeding six quarterly periods, the motor carrier may apply
					 it against any tax liability accrued. If the excess credit is not used within
					 the prescribed period, the credit shall expire at the end of the sixth
					 quarterly period and may not be applied against any subsequent
					 period.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.16 - Operating divisions

Current through Register Vol. 54, No. 28, July 13, 2024
If more than one operating division of a motor carrier
					 shall operate motor vehicles in this Commonwealth, a single report shall be
					 filed by the motor carrier covering all of his operations, unless special
					 permission is obtained from the Department to report the operations of each
					 division separately.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.17 - Quarterly reports

Current through Register Vol. 54, No. 28, July 13, 2024
A motor carrier requesting refunds or credit under the
					 Motor Carriers Road Tax Act (72 P. S. §§
											2617.1-2617.26) shall file quarterly
					 reports.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.18 - Refund claimant

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
				  refund claimant, as provided for in section 4(a) of the Motor Carriers Road Tax
				  Act (72 P. S. §
											2617.4(a)), shall submit his
				  claim for refund to the Board of Finance and Revenue on forms provided by the
				  Department. A verified copy of the report or the tax return filed with the
				  taxing authority of the other state to which a similar lawful tax was paid
				  shall be filed with the claim. A refund claimant shall prove that the fuel on
				  which the tax was paid to the other state was the same fuel on which the liquid
				  fuels tax had previously been paid.
(b) The amount of refund to which a motor
				  carrier shall be entitled shall be determined as follows:
(1) A refund will not be payable unless the
				  number of gallons of motor vehicle fuel purchased in this Commonwealth, upon
				  which the liquid fuels tax has been paid, exceeds the number of gallons of
				  motor vehicle fuel used in this Commonwealth during the quarter covered by the
				  refund claim.
(2) If purchases of
				  motor fuel in this Commonwealth exceed the use in this Commonwealth by an
				  amount greater than the number of gallons on which a deficiency tax has been
				  paid to other state, the motor carrier shall be entitled to a refund equal to
				  the then current rate of the liquid fuel tax of the other state multiplied by
				  the number of gallons by which the deficiency tax was paid to the other state,
				  but in no case to exceed the then current rate per gallon of the liquid fuels
				  tax.
(3) If purchases of motor fuel
				  in this Commonwealth exceed the use in this Commonwealth by an amount less than
				  the number of gallons on which a deficiency tax has been paid to other state,
				  the motor carrier shall be entitled to a refund equal to the then current rate
				  of the liquid fuel tax of the other state multiplied by the number of gallons
				  by which those purchases in this Commonwealth exceed its use in this
				  Commonwealth, but in no case exceed the then current rate per gallon of the
				  liquid fuels tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.19 - Microfilming of records

Current through Register Vol. 54, No. 28, July 13, 2024
In accord with Internal Revenue Ruling 75-265, IRB 975-27,
					 34 and under section 1 of the Uniform Photographic Copies of Business and
					 Public Records as Evidence Act (28 P. S. §
											141) (Repealed), general books of account,
					 including cash books, journals, voucher registers, ledgers, records of liquid
					 fuels used or sold and delivered within the Commonwealth, delivery tickets,
					 invoices, bills of lading, financial statements and other pertinent records as
					 may be required by the Bureau of Liquid Fuels may be kept on microfilm,
					 provided the microfilming thereof accurately reproduces lines and markings
					 which appear on the original documents.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 313 - MOTOR CARRIERS ROAD REGULATIONS › Section 313.20 - Exempt vehicles

Current through Register Vol. 54, No. 28, July 13, 2024
Vehicles operated by the following motor carriers shall be
					 exempt from the requirement to display the identification marker on motor
					 carrier vehicles operating within this Commonwealth:
(1) Charitable organizations registered with
				  the Department of State.
(2)
				  Religious organizations.
(3)
				  Political subdivisions, authorities and agencies and governmental
				  units.
(4) Emergency vehicles
				  including those of volunteer fire companies, volunteer ambulance or volunteer
				  rescue squads and tow-trucks and wreckers.
(5) Nonpublic schools not including colleges
				  and universities.
(6) Vehicles in
				  transit from manufacturer to distributor, distributor to dealer or dealer to
				  customer.
(7) One-way rental
				  vehicles registered in the name of a motor carrier which has entered into a
				  presently effective Identification Marker Compliance Agreement with the
				  Department. "One-way rental vehicle" means a motor carrier vehicle having a
				  gross weight or registered gross weight of 17,001 pounds to 18,000 pounds;
				  primarily leased to and operated by the general public for short-term
				  transportation of property; and clearly identified as a one-way vehicle of the
				  motor carrier. The vehicle may be leased on a round trip or one way
				  basis.
The provisions of this §
												313.20 issued under section 6 of
						The Fiscal Code (72 P. S. §
													6); and
						75 Pa.C.S. §
													2102(d)(1).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 315 - EXEMPT SALES › Section 315.1 - Scope and purpose

Current through Register Vol. 54, No. 28, July 13, 2024
Among those eligible for exemption from the payment of the
					 Liquid Fuels Tax are fuels delivered to the Commonwealth and every political
					 subdivision thereof, and fuel delivered to any nonpublic schools not operated
					 for profit. The provisions of this chapter are intended to define those
					 categories and to explain the requisites for exemption.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 315 - EXEMPT SALES › Section 315.2 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this chapter,
					 have the following meanings, unless the context clearly indicates
					 otherwise:
Political subdivision
-A county, city,
					 borough, incorporated town, township, school district, vocational school
					 district and county institution district. For exemption purposes, the following
					 are included under the definition of political subdivision:
(i) Authorities formed under enabling
				  legislation such as the Municipal Authority Act of 1945 (53 P. S.
				  §§
											301-322).
(ii) Instrumentalities or agencies of the
				  Commonwealth unless otherwise provided. Examples are Delaware River Joint Toll
				  Bridge Commission, Delaware Valley Regional Planning Commission, Delaware River
				  Basin Commission, Delaware River Port Authority, Pennsylvania Turnpike
				  Commission, Susquehanna River Basin Commission, Clarion State College and
				  Pennsylvania State University.
Nonpublic schools not operated for
					 profit
-A school other than a public school within the Commonwealth,
					 wherein a resident of the Commonwealth may legally fulfill the compulsory
					 school attendance requirements of Commonwealth law, and in the operation of
					 which there is no contribution of pecuniary gain or profit, no dividends or
					 distribution of income to its owners, officers or directors, and no incidental
					 profits are distributed to its owner. The definition of school does not include
					 institutions of higher learning.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 315 - EXEMPT SALES › Section 315.3 - Requirements

Current through Register Vol. 54, No. 28, July 13, 2024
(a) In order for a
				  political subdivision to purchase liquid fuels in bulk, tax exempt, the fuel
				  shall be purchased from a registered Commonwealth distributor and the fuel
				  shall be placed in bulk storage facilities owned or leased by the political
				  subdivision.
(b) When a school
				  district leases or owns vehicles, whether or not the vehicles are operated by
				  school district employes, the school district may purchase liquid fuels tax
				  exempt from a Commonwealth registered distributor, provided the fuel is placed
				  in bulk storage facilities, leased or owned by the school district.
(c) If liquid fuels are dispensed to a
				  political subdivision from the bulk storage facilities of a registered
				  distributor through a private key controlled metering system the liquid fuels
				  may be tax exempt.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 315 - EXEMPT SALES › Section 315.4 - Distributor's permits

Current through Register Vol. 54, No. 28, July 13, 2024
Liquid fuel permits, certificates of authority, powers of
					 attorney and liquid fuel tax bond shall be renewed annually, and applications
					 for liquid fuel permits shall incorporate or be accompanied by up-to-date and
					 sworn or certified financial statements showing the resources and liabilities
					 of the applicant.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 315 - EXEMPT SALES › Section 315.6 - Volunteer services

Current through Register Vol. 54, No. 28, July 13, 2024
(a) In
				  order for a volunteer fire company, volunteer ambulance service or volunteer
				  rescue squad to purchase liquid fuel (gasoline) tax exempt, the fuel shall be
				  purchased from a registered Commonwealth distributor, and the fuel shall be
				  placed in bulk storage facilities on land either owned, or leased, with full
				  control thereover, by the volunteer fire company, and the like. The purchaser
				  shall furnish notarized proof to the registered distributor that it is either a
				  volunteer fire company, a volunteer ambulance service or a volunteer rescue
				  squad and that the fuel will be used solely for fire fighting purposes and only
				  in official equipment owned by it.
(b) If a volunteer fire company, volunteer
				  ambulance service or volunteer rescue squad purchases liquid fuel from a dealer
				  or a nonregistered Commonwealth distributor and pays the full price therefor,
				  including the tax, and if it uses the fuel solely for fire fighting purposes
				  and only in official equipment owned by it, it may request a refund of the tax
				  paid, by applying to the Board of Finance and Revenue, Room 130 Finance
				  Building, Harrisburg, Pennsylvania 17120, on forms supplied by the said Board.
(1) Claims shall be made annually for the
				  preceding year ending on the 30th day of June, and shall be submitted to the
				  Board not later than the 30th day of September of each year. The Board will
				  refuse to consider a claim received or postmarked later than that
				  date.
(2) Each claim shall be
				  accompanied by receipts indicating that the liquid fuels tax was paid on the
				  fuel for which reimbursement is claimed.
(3) The claimant shall satisfy the Board that
				  he has paid the tax and that the liquid fuels have been consumed by him for
				  volunteer fire fighting, volunteer ambulance or volunteer rescue squad
				  purposes.
(i) The Board may require a claimant
				  to furnish information, proof or fuller explanation as it deems
				  necessary.
(ii) The Board will have
				  the power to refer to the Department of Revenue, for investigation, a claim for
				  reimbursement, and it will be the duty of that Department to investigate the
				  application and report its findings to the Board of Finance and
				  Revenue.
(4) A person
				  making a false or fraudulent statement for the purpose of obtaining
				  reimbursement shall be guilty of a misdemeanor, and upon conviction, be
				  sentenced to pay a fine of not more than $1,000 or to undergo imprisonment for
				  not more than 6 months, or both.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.1 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this chapter,
					 have the following meanings, unless the context clearly indicates
					 otherwise:
Act
-75 Pa.C.S. §§ 9501-9512
					 (relating to taxes for highway maintenance and construction).
First sale
-The sale to a wholesale or
					 retail dealer, consumer or direct use in this Commonwealth of petroleum
					 products occurring immediately after importation or production.
Oil company
-Every corporation,
					 association, joint-stock association, partnership, limited partnership,
					 co-partnership, natural individual or individuals, and a business conducted by
					 a trustee or trustees wherein evidence of ownership is evidenced by certificate
					 or written instrument, formed for or engaged in the sale or importation of
					 petroleum products within this Commonwealth; or anyone deemed to be an oil
					 company under
					 75 Pa.C.S. §§
											9501 or
					 9502(f) (relating to
					 definitions; and imposition of tax); or anyone who elects to be an oil company
					 under
					 75 Pa.C.S. §
											9502(i).
Petroleum product
-A product derived wholly
					 or in part from crude oil and used for propelling a motor vehicle on the public
					 highways. Examples of petroleum products are gasoline, gasohol, diesel fuel, LP
					 gas and kerosene. Petroleum products do not include products for off-highway
					 use.
Petroleum revenue
-Consideration derived
					 from the first sale in this Commonwealth of petroleum products otherwise
					 subject to the liquid fuels tax or the fuel use tax in this Commonwealth,
					 whether in cash, credits or property of any kind, and without a deduction
					 except for returned merchandise, Pennsylvania liquid fuels tax or fuel use tax
					 or Federal excise tax. Consideration includes transportation or freight
					 charges, whether included in the price of the product or stated
					 separately.
Report
-Oil Company Franchise Tax Report
					 (Form REV-1386), which may be obtained from Tax Information Service, Department
					 of Revenue, Strawberry Square Tax Information Service, Harrisburg, Pennsylvania
					 17127.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.2 - Filing requirements

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
				  following oil companies shall file a report each month:
(1) An oil company which produces petroleum
				  products in this Commonwealth.
(2)
				  An oil company which imports petroleum products into this
				  Commonwealth.
(3) An oil company
				  for which the Department has approved an election to report and pay the Oil
				  Company Franchise Tax.
(4) An oil
				  company which has been assigned an Oil Company Franchise Tax account number by
				  the Department.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.3 - Imposition of tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Basis
				  of tax.
A tax of 3.5% of the petroleum revenue derived from the first
				  sale of petroleum products made within this Commonwealth is imposed upon oil
				  companies required to file a report.
(b)
"First sale" defined.
The first sale is the sale to a wholesale or retail dealer, or consumer, or
				  direct use in this Commonwealth of petroleum products occurring immediately
				  after importation or production.
(c)
Deferred first sale.
A
				  first sale may be deferred when an oil company sells petroleum products to a
				  purchasing oil company which agrees to pay the applicable Oil Company Franchise
				  Tax on its subsequent sale or use. Refer to §
										351.6 (relating to first sales to
				  other oil companies which have an Oil Franchise Tax account number).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.4 - Valuation of sales for reporting petroleum revenue

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Sales at arm's length.
An oil company may use its actual sales prices for valuing sales of petroleum
				  products, or in lieu of using the actual sales price, the Department will
				  accept the Average Wholesale Price as determined and publicized by the
				  Department. However, an oil company may not use the actual price for one
				  petroleum product and the Average Wholesale Price for another; nor may the oil
				  company use an average of its own prices to report and pay the tax.
(b)
Sales not at arm's length: direct
				  use.
Sales not at arm's length and first sales resulting from direct
				  use are to be valued using the consideration which would have been received in
				  an arm's length transaction with an unrelated person (market price). The
				  Average Wholesale Price as provided in subsection (a) may also be
				  used.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.5 - Exemptions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
First sales of petroleum products to purchasers
				  listed in subsection (b) who are exempt from liquid fuels taxation or to
				  purchasers for off-highway use do not generate petroleum revenue, provided that
				  the sales are documented as set forth in subsection (d).
(b)
Purchasers to whom exempt first
				  sales may be made.
The following are purchasers to whom exempt first
				  sales may be made:
(1) United States
				  Government.
(2) Commonwealth of
				  Pennsylvania and its political subdivisions.
(3) Nonprofit elementary and secondary
				  schools as defined in 61 Pa. Code §
											315.2 (relating filing
				  requirements).
(4) Volunteer rescue
				  squads, volunteer fire companies and volunteer ambulance
				  associations.
(5) Second Class
				  County Port Authorities.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.6 - First sales to other oil companies which have an Oil Franchise Tax account number

Current through Register Vol. 54, No. 28, July 13, 2024
First sales of petroleum products to another oil company
					 which has an Oil Franchise Tax account number and agrees to report and pay the
					 applicable Oil Company Franchise Tax upon its subsequent sale or use of the
					 products do not generate petroleum revenue provided all such sales are
					 documented. Thus, the selling oil company is relieved of the obligation to pay
					 the applicable tax on this sale. This documentation must include:
(1) Identification of the product.
(2) Name of the purchasing oil company and
				  its Oil Company Franchise Tax account number. The Department will not recognize
				  the sale unless the purchaser has a number.
(3) Evidence of the agreement to report and
				  pay the tax. Use of exemption certificate is preferred.
This section cited in 61 Pa. Code §
												351.3 (relating to imposition of
						tax).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.7 - Reporting and payment

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Due
				  date.
The report shall be filed and the tax due shall be paid for each
				  month on or before the next to the last business day of the following month on
				  Form REV-1386. Additional copies of Form REV-1386 may be obtained from the Tax
				  Information Service, Department of Revenue, Strawberry Square, Harrisburg,
				  Pennsylvania 17127 upon request.
(b)
Additional tax for late
				  filing.
An amount equal to 15% of the gross tax will be added as an
				  additional tax for filing a report after the due date.
(c)
Late payment; interest.
A tax not paid on or before the due date is subject to interest at the rate
				  provided by law from the date due until paid.
(d)
Failure to file; false
				  report.
Negligently or willfully failing to file a report or knowingly
				  filing a false report subjects the offender to additional tax in the amount of
				  15% of the tax determined by the Department to be due, plus interest as
				  provided in subsection (c).
This section cited in 61 Pa. Code §
												351.5 (relating to
						exemptions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.8 - Change of name or address

Current through Register Vol. 54, No. 28, July 13, 2024
An oil company required to file a report shall immediately
					 notify the Department in writing of a change of name or
					 address.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.9 - Termination of business

Current through Register Vol. 54, No. 28, July 13, 2024
An oil company required to file a report shall notify the
					 Department in writing within 10 days of the discontinuance of its
					 business.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.10 - Cancellation of Oil Company Franchise Tax account

Current through Register Vol. 54, No. 28, July 13, 2024
An oil company assigned an Oil Company Franchise Tax
					 account which believes that it is not required to file a report or wishes to
					 terminate its election to be deemed an oil company, may apply to the Department
					 in writing requesting a review of its account and cancellation of its number.
					 No Oil Company Franchise Tax account will be cancelled without the approval of
					 the Department. A person having an Oil Company Franchise Tax account number is
					 required to file a monthly report, whether or not tax is due, until the time
					 that the account number has been withdrawn.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.11 - Recordkeeping

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Records
				  required; retention period.
A person liable to pay the tax shall
				  retain exemption certificates, supporting documentation and other related
				  records relating to transactions affecting the tax, including, inter alia, the
				  following, for a period of 3 years after the report is filed:
(1) Petroleum products exported.
(2) Sales of petroleum products upon which
				  the Oil Company Franchise Tax has previously been paid.
(3) Sales of bulk quantities of petroleum
				  products known to be for heating purposes.
(4) Sales of petroleum products to other oil
				  companies which have agreed to report and pay the applicable Oil Company
				  Franchise Tax.
(5) Exempt first
				  sales or use, including subsequently acquired documentation and
				  adjustments.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart C - Liquid Fuels Tax › Chapter 351 - OIL COMPANY FRANCHISE TAX › Section 351.14 - Enforcement

Current through Register Vol. 54, No. 28, July 13, 2024
Revenue Enforcement Agents are designated Special
					 Investigators with the powers set forth by
					 75 Pa.C.S. §
											9506(e) (relating to
					 administration and enforcement).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › GENERAL PROVISIONS › Section 401.1 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this subpart,
						have the following meanings, unless the context clearly indicates
						otherwise:
Claimant
-The term claimant shall be
						defined in accordance with the following:
(i) A claimant means an individual who has
					 filed a claim for a rebate under the Senior Citizens Property Tax or Rent
					 Rebate Act and is one of the following:
(A)
					 Sixty-five years of age or over as of December 31 of the calendar year for
					 which a property tax rebate or a rent rebate in lieu of property taxes is
					 claimed.
(B) Whose spouse, if a
					 member of the household, was 65 years of age or over as of December 31 of the
					 calendar year for which a property tax rebate or a rent rebate in lieu of
					 property taxes is claimed.
(C) Was
					 a widow, or widower after January 1, 1972 only, and was 50 years of age or over
					 as of December 31 of the calendar year for which a property tax rebate or a
					 rent rebate in lieu of property taxes is claimed; "widow" or "widower" shall
					 mean the surviving wife, or the surviving husband, as the case may be, of a
					 deceased individual and who has not remarried.
(D) Was a permanently disabled person during
					 some part of the calendar year for which a property tax rebate or a rent rebate
					 in lieu of property taxes is claimed. The term "permanently disabled person"
					 shall mean a person who is unable to engage in any substantial gainful activity
					 by reason of any medically determinable physical or mental impairment which can
					 be expected to continue indefinitely.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › INCOME › Section 401.11 - Income limitations

Current through Register Vol. 54, No. 28, July 13, 2024
Income does not include the following:
(1) Surplus food or other noncash relief,
					 including food stamps, supplied by a government agency.
(2) Property tax rebate payments, rent rebate
					 payments, and inflation dividends received under the Senior Citizens Rebate and
					 Assistance Act (72 P. S. §§
												4751-1-4751-12).
(3) Medicare benefits.
(4) The first $5,000 of the total of death
					 benefit payments.
(5) The
					 difference between the purchase price of a person's residence and its selling
					 price, to the extent that the person uses the proceeds from the sale of that
					 residence to purchase a different residence within 2 years of the sale of the
					 former residence.
(6) The amount of
					 damages received, whether by civil suit or settlement agreement, on account of
					 personal injuries. Damages received means an amount received through
					 prosecution of a legal suit, action or other claim based on tort or tort type
					 rights, or through a settlement agreement entered into in lieu of litigation,
					 except to the extent that the amount duplicates reimbursements previously
					 received. Damages include black lung benefits and benefits granted under
					 section 306(c) of The Pennsylvania Workmen's Compensation Act (77 P. S. §
												513).
(7) Payments provided to eligible low income
					 households under the Commonwealth's Low Income Home Energy Assistance
					 Program.
(8) With reference to
					 client payments received by home providers of domiciliary care program
					 administered by the Department of Aging under the act of June 20, 1978 (P. L.
					 477, No. 70) (71 P. S. §§
												581-1-581-12), that portion of the payments
					 which for a specific income year, does not exceed the actual expenses of
					 providing domiciliary care services.
This section cited in 61 Pa. Code §
													401.1 (relating to
						  definitions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › INCOME › Section 401.12 - Losses

Current through Register Vol. 54, No. 28, July 13, 2024
Losses incurred in the operation of a business may only
						be used to offset gains from the operation of a business in the year during
						which the loss was incurred. Losses incurred in the operation of rental
						property may only be used to offset gains from the operation of rental property
						in the year during which the loss was incurred. Capital losses, whether long or
						short term, may only be used to offset capital gains for the year during which
						the loss was incurred.
This section cited in 61 Pa. Code §
													401.1 (relating to
						  definitions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › HOMESTEAD › Section 401.21 - Purpose

Current through Register Vol. 54, No. 28, July 13, 2024
The purpose of the term "homestead" is to determine the
						portion of the claimant's property for which a rebate may be granted. A rebate
						is allowable only on that portion of the claimant's property which is used as
						the home of the claimant, his spouse and all other individuals who are regarded
						as members of the claimant's household. The homestead shall be located in the
						Commonwealth and shall be owned and occupied or rented and occupied by the
						claimant during the period of the calendar year for which a rebate is
						claimed.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › HOMESTEAD › Section 401.22 - Limitations

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If the property
					 of the claimant used by him as his home is a part of a large parcel of
					 property, such as a farm, only the dwelling and so much of the land as is
					 reasonably necessary for use of the dwelling as a home shall constitute the
					 claimant's homestead.
Example.
Claimant A lives on a 20-acre
						farm. A's dwelling is surrounded by a 1/2 acre yard and the remaining land is
						used for farming. C's homestead is the dwelling and the 1/2 acre
						yard.
(b) When a claimant
					 owns or rents two dwellings on one lot or a multi-family dwelling, homestead
					 means only that dwelling or family unit occupied by the claimant together with
					 that portion of the land which is reasonably necessary for use of the dwelling
					 as a home. The method of apportioning the property taxes or rent paid between
					 the amount attributable to the homestead and the amount attributable to the
					 other part of the property is set forth in §
											401.56 (relating to property taxes
					 or rent paid for part of property used as homestead).
Example 1.
Claimant B owns a duplex
						situated on a one-acre lot. He lives in one unit and his son lives in the other
						unit. B's homestead is the 1/2 of the duplex occupied by B and 1/2 of the
						lot.
Example 2.
Claimant C rents a two-story
						house which has been remodeled into two apartments. The house is situated on a
						one-acre lot. C lives in the lower apartment and sublets the upper apartment
						and 1/2 of the lot. C's homestead is the lower apartment and 1/2 of the
						lot.
(c) If a husband and
					 wife are both residents in the same nursing home or similar institution, each
					 will be considered an occupant of a separate homestead.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › OWNERSHIP › Section 401.31 - Ownership

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An owner
					 includes a person in possession under a contract of sale, deed of trust, life
					 estate, joint tenancy, tenancy in common or tenancy by the entirety. An
					 individual who occupies a residence in a condominium or other similar living
					 accommodation whereby he owns title to the premises is an owner.
(b) A contractual obligation to pay property
					 taxes on property owned by another does not qualify an individual for a
					 property tax rebate since he is not the owner of the property.
(c) A claimant will be eligible for a
					 property tax rebate if he and his spouse occupy the homestead and the homestead
					 is the separate property of either the claimant or his spouse.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › CLAIMANTS › Section 401.41 - Number of claimants from each homestead

Current through Register Vol. 54, No. 28, July 13, 2024
Only one claimant from a homestead each year shall be
						entitled to a property tax rebate or rent rebate in lieu of property taxes. If
						two or more persons are able to meet the qualifications for a claimant, they
						may determine who the claimant shall be. If they are unable to agree, or both
						file a claim in 1 year, the Department shall determine to whom a rebate is to
						be paid.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart D - Senior Citizens Property Tax or Rent Rebate › Chapter 401 - ASSISTANCE › CLAIMANTS › Section 401.42 - Temporary absence of claimant

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A claimant whose home is his principal
					 place of abode is not disqualified from receiving a rebate or any part of the
					 rebate due to temporary absences from his home.
Example 1.
Claimant A owns and occupies
						or rents and occupies his home in Pennsylvania. Every summer A vacations in the
						west. He stays for an extended trip of a month or two and returns to his home
						in Pennsylvania. Claimant A is a member of the household constructively
						occupying his home for the entire year provided that A has not rented out his
						home or apartment for the period he was absent.
Example 2.
Claimant B owns and occupies
						his home in Pennsylvania. In March, B enters a hospital due to illness. In May,
						B returns home. Claimant B is a member of the household constructively
						occupying his own home for the entire year provided that B has not rented out
						his home or apartment for the period he was absent.
Example 3.
Claimant C owns and occupies
						his home in Pennsylvania. C becomes ill and unable to care for himself. On
						April 10, C moves to a nursing home in Arizona to receive full-time care. C
						remains in the nursing home for the remainder of the year. C's absence is not
						temporary. C is considered to have resided in his home only during January,
						February and March.
(b) A
					 claimant who owns and occupies or rents and occupies his home for only a part
					 of a year may file a claim for a property tax rebate or rent rebate in lieu of
					 property taxes based on the length of his ownership and occupancy or rental and
					 occupancy. Reference should also be made to §§
											401.51-401.58 (relating to real property
					 tax or rent assistance).
This section cited in 61 Pa. Code §
													401.53 (relating to property taxes
						  or rent on occupied homestead owned or rented for part of calendar
						  year).