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  2. U.S. State Codes
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  4. Pennsylvania
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  6. Title 75 - VEHICLES
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  8. Chapter 96 - Motor Carriers Road Tax


Chapter 96 - Motor Carriers Road Tax


  • Chapter Notes
  • Section 9601 - Short title of chapter
  • Section 9602 - Definitions
  • Section 9603 - Imposition of tax
  • Section 9604 - Credit for motor fuel tax payment
  • Section 9605 - Tax due date
  • Section 9606 - Tax revenue to Motor License Fund
  • Section 9607 - Calculation of amount of fuel used in Commonwealth
  • Section 9608 - Report requirements
  • Section 9609 - Average consumption
  • Section 9610 - Records
  • Section 9611 - Surety bond for payment of taxes
  • Section 9612 - Arbitrary assessment to prevent tax avoidance
  • Section 9613 - Penalty and interest for failure to report or pay tax
  • Section 9614 - Time for payment of taxes, penalties and interest
  • Section 9615 - Manner of payment and recovery of taxes, penalties and interest
  • Section 9615.1 - Examination of records
  • Section 9616 - Determination, redetermination and review
  • Section 9617 - Timely mailing treated as timely filing and payment
  • Section 9618 - Availability of records of other agencies
  • Section 9619 - Highway Bridge Improvement Restricted Account
  • Section 9620 - Appropriation and allocation of proceeds
  • Section 9621 - Regulations
  • Section 9622 - Reciprocal agreements
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