PocketLaw | Pennsylvania Consolidated Statutes | Liquid Fuels and

Liquid Fuels and Fuels Tax

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Short title of chapter

Definitions

Liquid fuels and fuels permits; bond or deposit of securities

Imposition of tax, exemptions and deductions

Taxpayer

Distributor's report and payment of tax

Determination and redetermination of tax, penalties and interest due

Examination of records and equipment

Retention of records by distributors and dealers

Disposition and use of tax

Discontinuance or transfer of business

Suspension or revocation of permits

Lien of taxes, penalties and interest

Collection of unpaid taxes

Reports from common carriers

Reward for detection of violations

Refunds

Violations

Diesel fuel importers and transporters; prohibiting use of dyed diesel fuel on highways; violations and penalties

Disposition of fees, fines and forfeitures

Certified copies of records

Uncollectible checks

Application of Prevailing Wage Act to locally funded highway and bridge projects

Chapter Notes