PocketLaw | Pennsylvania Consolidated Statutes | Motor Carriers Road

Motor Carriers Road Tax

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Short title of chapter

Definitions

Imposition of tax

Credit for motor fuel tax payment

Tax due date

Tax revenue to Motor License Fund

Calculation of amount of fuel used in Commonwealth

Report requirements

Average consumption

Records

Surety bond for payment of taxes

Arbitrary assessment to prevent tax avoidance

Penalty and interest for failure to report or pay tax

Time for payment of taxes, penalties and interest

Manner of payment and recovery of taxes, penalties and interest

Examination of records

Determination, redetermination and review

Timely mailing treated as timely filing and payment

Availability of records of other agencies

Highway Bridge Improvement Restricted Account

Appropriation and allocation of proceeds

Regulations

Reciprocal agreements

Chapter Notes