Title 75, VEHICLES

This chapter shall be known and may be cited as the Liquid Fuels and Fuels Tax Act.

The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Alternative fuels." Natural gas, compressed natural gas (CNG), liquified natural gas (LNG), liquid propane gas and liqu…

(a) Permit required; violation.--A distributor may not engage in the use or sale and delivery of liquid fuels within this Commonwealth without a liquid fuels permit or engage in the use or sale and delivery of fuels within this Commonwealth without a fuels permit. Each day in whi…

(a) (Reserved). (b) Oil company franchise tax for highway maintenance and construction.--The tax imposed by Chapter 95 (relating to taxes for highway maintenance and construction) shall be imposed and collected on liquid fuels and fuels, on a cents-per-gallon equivalent basis, up…

(a) Limitations.--An exempt entity: (1) May not be a distributor. (2) May use tax-free motor fuels only for its own official business purposes. (3) May not sell or deliver tax-free motor fuels to any other person or exempt entity. (4) May purchase and take delivery of tax-free mo…

(a) Duty of distributor.--Every distributor using or delivering liquid fuels and fuels upon which a tax is imposed by this chapter shall pay the tax into the State Treasury through the department. (b) Delivery between distributors.-- (1) Whenever liquid fuels and fuels are delive…

(a) Monthly report.--For the purpose of ascertaining the amount of tax payable under this chapter, the distributor, on or before the 20th day of each month, shall transmit to the department on a form prescribed by the department a report, under oath or affirmation, of the liquid …

(a) Determination.--If the department is not satisfied with the report and payment of tax made by any distributor under the provisions of this chapter, it is authorized to make a determination of the tax due by the distributor based upon the facts contained in the report or upon …

(a) General rule.--The department or any agent appointed in writing by the department is authorized to examine the books, papers, records, storage tanks and any other equipment of any distributor, dealer or any other person pertaining to the use or sale and delivery of liquid fue…

(a) Record retention period.-- (1) The distributor and dealer shall maintain and keep for a period of two years a record of liquid fuels and fuels used or sold and delivered within this Commonwealth by the distributor, together with invoices, bills of lading and other pertinent p…

(a) (Reserved). (b) Payment to counties.-- (1) The money paid into the Liquid Fuels Tax Fund under section 9502(a)(5)(i) (relating to imposition of tax), except that which is refunded, shall be paid to the respective counties of this Commonwealth on June 1 and December 1 of each …

(a) Notice to department.--If a distributor engaged in the use or sale and delivery of liquid fuels or fuels ceases to be a distributor by reason of the discontinuance, sale or transfer of the distributor's business, the distributor shall notify the department in writing within t…

(a) Notice and hearings.--If the department finds that the holder of a permit has failed to comply with the provisions of this chapter, the department shall notify the permit holder and afford the permit holder a hearing on five days' written notice. (b) Action by department.--Af…

(a) General rule.--All unpaid taxes imposed by this chapter and section 9502 (relating to imposition of tax) and penalties and interest due shall be a lien upon the franchises and property of the taxpayer after the lien has been entered and docketed of record by the prothonotary …

(a) When collection commences.-- (1) The department shall call upon the Office of Attorney General to collect taxes, penalties or interest imposed by this chapter or section 9502 (relating to imposition of tax) at the following times: (i) When payment is not made within 30 days o…

(a) Duty.--A person transporting liquid fuels either in interstate or intrastate commerce to a point within this Commonwealth from a point within or without this Commonwealth shall report under oath or affirmation to the department on or before the last day of each month for the …

The secretary is authorized to pay a reward, out of money appropriated from the Motor License Fund for the purpose, to any person, other than a State officer or employee, who reports a distributor who has failed to file the reports required and pay the tax imposed by this chapter…

(a) Department of Revenue.--Except as provided in subsection (a.1), the Department of Revenue may refund taxes, penalties, interest, fines, additions and other money collected pursuant to this chapter in accordance with section 3003.1 of the act of March 4, 1971 (P.L.6, No.2), kn…

(a) Failure to report and pay; examinations; unlawful acts.-- (1) A person commits a misdemeanor of the third degree if the person does any of the following: (i) Fails, neglects or refuses to make the report and pay the tax, penalties and interest imposed by this chapter. (ii) Re…

(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 w…

Except as otherwise provided in this chapter, fees, fines, penalties and bail forfeited, collected under this chapter, shall be paid into the State Treasury, through the department, and credited to the Motor License Fund.

The fee for a certified copy or certified photostatic copy of any department record shall be $1. Fees shall not be charged for certified copies or certified photostatic copies of any department record furnished to Federal, State, county or municipal authorities.

If a check issued in payment of tax, penalty or interest imposed by this chapter is returned to the department as uncollectible, the department shall charge a fee of $5 per hundred dollars or fractional part thereof, plus all protest fees, to the person presenting the check to th…

(a) Public work.--For locally funded highway and bridge projects, the term "public work" as used in the act of August 15, 1961 (P.L.987, No.442), known as the Pennsylvania Prevailing Wage Act, shall mean construction, reconstruction, demolition, alteration and repair work, other …

(a) Imposition.--Owners or registrants of electric vehicles and plug-in hybrid electric vehicles with a gross vehicle weight rating of not more than 14,000 pounds shall pay an annual electric vehicle road user charge as provided under subsection (c.1), which shall be concurrent w…

The following words and phrases when used in this chapter shall have, unless the context clearly indicates otherwise, the meanings given to them in this section: "ASHMA." All additional State funds from the highway maintenance appropriation, the secondary roads, maintenance and r…

(a) General rule.--The department shall distribute highway appropriations and executive authorizations for State highway maintenance in the various county maintenance districts in the following manner: (1) For any fiscal year in which the total highway maintenance appropriations …

(a) General rule.--If the need arises for transfers to counties because of emergency or equipment needs, the department shall draw from the allocations of all counties in a manner such that the proportion of the transfer for any given county equals the proportion of the total all…

The department shall initially determine the standards and methodology for data collection and shall, within ten days of the effective date of this chapter, publish them in the Pennsylvania Bulletin as a basis for making such determinations in subsequent years. (Apr. 17, 1997, P.…

Where bids have been advertised for projects that would use funds allocated to any county maintenance district for a particular fiscal year but because of the bidding process the contract or contracts were not awarded before the close of that fiscal year, the county's allocation …

(a) Statement of purpose.--It is the intent and purpose of this section: (1) To fund safe, efficient and environmentally sound maintenance of sections of dirt and gravel roads which have been identified as sources of dust and sediment pollution. (2) To establish a dedicated and e…

The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Functionally-local highways." Highways and roads designated by the department for transfer to municipal responsibility.…

This chapter applies to all State highways designated by the department as functionally-local highways.

Within six months of the effective date of this chapter, the department shall list and describe all functionally-local highways in this Commonwealth. Also, within six months of the effective date of this chapter and annually thereafter, the department shall list the proposed func…

Upon preparation of the list and description provided for in section 9203 (relating to description of functionally-local highways), the department shall notify each municipality of the department's readiness to transfer to it all functionally-local highways located in the municip…

No highway transfer shall occur between the department and an affected municipality unless the municipality agrees to the transfer of the described highway.

The department shall, from time to time, certify to the Legislative Reference Bureau a list of highways transferred and the bureau shall cause the list to be published in the Pennsylvania Bulletin as a notice under 45 Pa.C.S. § 725(a)(3) (relating to additional contents of Pennsy…

(a) General rule.--The department and the affected municipality shall jointly determine whether any rehabilitative work is required to put the highway or road in a satisfactory condition. The rehabilitative work may be done by department or municipal forces, or by contract, as th…

2006 Amendment. Section 9208 was deleted by amendment July 7, 2006, P.L.341, No.70, effective in 60 days.

(a) Annual appropriation.--The General Assembly shall annually appropriate, beginning with the 1980-1981 fiscal year, the sum of $5,000,000 for supplemental payments to municipalities to assist in the maintenance and construction costs of municipal roads. The moneys appropriated …

This chapter shall be known and may be cited as the Liquid Fuels and Fuels Tax Enforcement Act. (Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997)

This chapter shall be construed in conjunction with Chapter 90 (relating to liquid fuels and fuels tax), and any terms defined therein shall have the same meanings when used in this chapter. (Apr. 17, 1997, P.L.6, No.3, eff. July 1, 1997)

(a) Revenue agents.--Employees of the Department of Revenue who are designated by the Secretary of Revenue as revenue agents and who carry identification indicating such capacity are hereby declared to be police officers of this Commonwealth and are hereby given police power and …

(a) Violations.--On and after the effective date of this chapter, it shall be made unlawful for: (1) A person, other than a common or contract carrier, to import or cause to be imported liquid fuels or fuels into this Commonwealth unless the person possesses a valid liquid fuels …

(a) Subjects of forfeiture.--The following are subject to forfeiture to the Commonwealth and no property right shall exist in them: (1) Any liquid fuels or fuels produced in or imported into this Commonwealth by any distributor who does not possess a valid liquid fuels tax permit…

All fines imposed under this chapter and the net proceeds received from the sale of forfeited liquid fuels or fuels shall be payable to the Commonwealth and credited to the Motor License Fund. (June 29, 2017, P.L.247, No.13, eff. July 1, 2017)