75 Pa.C.S. Ch. 90

in effect

75 Pa.C.S. § 9001 Short title of chapter.

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

75 Pa.C.S. § 9002 Definitions.

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 liquified petroleum gas (LPG), alcohols, gasoline-ethanol mixtures containing 51% to 85% ethanol by volume as specified by the ASTM International D5798 standard as it existed on the effective date of this definition or a revised standard determined by ASTM International and specified by the department through regulation, hydrogen, hythane, electricity and any other fuel used to propel motor vehicles on the public highways which is not taxable as fuels or liquid fuels under this chapter. "Alternative fuel dealer-user." As follows: (1) Any person who delivers or places alternative fuels into the fuel supply tank or other device of a vehicle for use on the public highways. (2) The term includes a person that provides an electric vehicle charging station for public use, regardless of whether compensation is received for the public use. (3) The term does not include a person that provides an electric vehicle charging station used exclusively to charge: (i) Electric vehicles or plug-in hybrid electric vehicles at a private residence. (ii) Electric vehicles or plug-in hybrid electric vehicles owned by tenants, residents or nonlocal visitors of a common interest development or other group of private residences within a geographic location. (4) The term does not include an owner or registrant of an electric vehicle or plug-in hybrid electric vehicle subject to an electric vehicle road user charge under section 9024 (relating to electric vehicle road user charge). "Association." A partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons. "Average wholesale price." The average wholesale price of all taxable liquid fuels and fuels, excluding the Federal excise tax and all liquid fuels taxes, shall be as follows: (1) After December 31, 2013, and before January 1, 2015, the average wholesale price shall be $1.87 per gallon. (2) After December 31, 2014, and before January 1, 2017, the average wholesale price shall be $2.49 per gallon. (3) After December 31, 2016, the average wholesale price shall be as determined by the Department of Revenue for the 12-month period ending on the September 30 immediately prior to January 1 of the year for which the rate is to be set. In no case shall the average wholesale price be less than $2.99 per gallon. "Cents-per-gallon equivalent basis." The average wholesale price per gallon multiplied by the decimal equivalent of any tax imposed by section 9502 (relating to imposition of tax), the product of which is rounded to the next highest tenth of a cent per gallon. The rate of tax shall be determined by the Department of Revenue on an annual basis beginning every January 1 and shall be published as a notice in the Pennsylvania Bulletin no later than the preceding December 15. In the event of a change in the rate of tax imposed by section 9502, the department shall redetermine the rate of tax as of the effective date of such change and give notice as soon as possible. "Corporation." A corporation or joint stock association organized under the laws of this Commonwealth, the United States or any other state, territory or foreign country or dependency. "Dealer." Any person engaged in the retail sale of liquid fuels or fuels. "Department." The Department of Revenue of the Commonwealth. "Diesel fuel." Any liquid, other than liquid fuels, which is suitable for use as a fuel in a diesel-powered highway vehicle. The term includes kerosene. "Distributor." Any person that: (1) Produces, refines, prepares, blends, distills, manufactures or compounds liquid fuels or fuels in this Commonwealth for the person's use or for sale and delivery in this Commonwealth. (2) Imports or causes to be imported from any other state or territory of the United States or from a foreign country liquid fuels or fuels for the person's use in this Commonwealth or for sale and delivery in and after reaching this Commonwealth, other than in the original package, receptacle or container. (3) Imports or causes to be imported from any other state or territory of the United States liquid fuels or fuels for the person's use in this Commonwealth or for sale and delivery in this Commonwealth after they have come to rest or storage in the other state or territory, whether or not in the original package, receptacle or container. (4) Purchases or receives liquid fuels or fuels in the original package, receptacle or container in this Commonwealth for the person's use or for sale and delivery in this Commonwealth from any person who has imported them from a foreign country. (5) Purchases or receives liquid fuels or fuels in the original package, receptacle or container in this Commonwealth for the person's use in this Commonwealth or for sale and delivery in this Commonwealth from any person who has imported them from any other state or territory of the United States if the liquid fuels or fuels have not, prior to purchase or receipt, come to rest or storage in this Commonwealth. (6) Receives and uses or distributes liquid fuels or fuels in this Commonwealth on which the tax provided for in this chapter has not been previously paid. (7) Owns or operates aircraft, aircraft engines or facilities for delivery of liquid fuels to aircraft or aircraft engines and elects, with the permission of the Secretary of Revenue, to qualify and obtain a permit as a distributor. (8) Exports liquid fuels or fuels other than in the fuel supply tanks of motor vehicles. "Dyed diesel fuel." Any liquid, other than liquid fuels, which is suitable for use as a fuel in a diesel-powered highway vehicle and which is dyed pursuant to Federal regulations issued under section 4082 of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 4082) or which is a dyed fuel for purposes of section 6715 of the Internal Revenue Code of 1986 (26 U.S.C. § 6715). "Exempt entity." A person exempt under section 9004(e) (relating to imposition of tax, exemptions and deductions) from reporting and paying a tax on liquid fuels, fuels or alternative fuels imposed by this chapter. "Export." Accountable liquid fuels or fuels delivered out of State by or for the seller constitutes an export by the seller. Accountable liquid fuels or fuels delivered out of State by or for the purchaser constitutes an export by the purchaser. "Fuels." Includes diesel fuel and all combustible gases and liquids used for the generation of power in aircraft or aircraft engines or used in an internal combustion engine for the generation of power to propel vehicles on the public highways. The term does not include liquid fuels or dyed diesel fuel. "Gallon equivalent basis." The amount of any alternative fuel as determined by the department to contain 114,500 BTU's. The rate of tax on the amount of each alternative fuel as determined by the department under the previous sentence shall be the current liquid fuels tax and oil company franchise tax applicable to one gallon of gasoline. "Highway." Every way or place open to the use of the public, as a matter of right, for purposes of vehicular travel. "Import." Accountable liquid fuels or fuels delivered into this Commonwealth from out of State by or for the seller constitutes an import by the seller. Accountable liquid fuels or fuels delivered into this Commonwealth from out of State by or for the purchaser constitutes an import by the purchaser. "Liquid fuels." All products derived from petroleum, natural gas, coal, coal tar, vegetable ferments and other oils. The term includes gasoline, naphtha, benzol, benzine or alcohols, either alone or when blended or compounded, which are practically and commercially suitable for use in internal combustion engines for the generation of power or which are prepared, advertised, offered for sale or sold for use for that purpose. The term does not include kerosene, fuel oil, gas oil, diesel fuel, tractor fuel by whatever trade name or technical name known having an initial boiling point of not less than 200 degrees fahrenheit and of which not more than 95% has been recovered at 464 degrees fahrenheit (ASTM International method D-86), liquified gases which would not exist as liquids at a temperature of 60 degrees fahrenheit and pressure of 14.7 pounds per square inch absolute or naphthas and benzols and solvents sold for use for industrial purposes. "Magistrate." An officer of the minor judiciary. The term includes a magisterial district judge. "Mass transportation systems." Persons subject to the jurisdiction of the Pennsylvania Public Utility Commission and municipality authorities that transport persons on schedule over fixed routes and derive 90% of their intrastate scheduled revenue from scheduled operations within the county in which they have their principal place of business or with contiguous counties. "Permit." A liquid fuels permit or a fuels permit. "Person." Every natural person, firm, copartnership, association or corporation. Whenever used in any provision prescribing and imposing a fine or imprisonment, the terms firm, copartnership, association and corporation shall be subject to 18 Pa.C.S. § 307 (relating to liability of organizations and certain related persons). With respect only to the sale of alternative fuels, a Commonwealth agency and a political subdivision may be considered a "person." "Sale" and "sale and delivery." Includes the invoicing or billing of liquid fuels or fuels free of tax as provided in section 9005 (relating to taxpayer) from one distributor to another regardless of whether the purchasing distributor is an accommodation party for purposes of taking title or takes actual physical possession of the liquid fuels or fuels. "Secretary." The Secretary of Revenue of the Commonwealth. (Nov. 30, 2004, P.L.1618, No.207, eff. 60 days; Nov. 25, 2013, P.L.974, No.89, eff. imd.; July 17, 2024, P.L.917, No.85, eff. Jan. 1, 2025; July 20, 2026, P.L. , No.48, eff. 60 days) 2026 Amendment. Act 48 amended the defs. of "alternative fuels" and "liquid fuels." 2024 Amendment. Act 85 amended the defs. of "alternative fuel dealer-user" and "person" and added the def. of "exempt entity." Amendment. Act 89 amended the def. of "average wholesale price." See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations. 2004 Amendment. Act 207 amended the def. of "magistrate." See section 29 of Act 207 in the appendix to this title for special provisions relating to construction of law. Special Provisions in Appendix. See section 21(d) of Act 3 of 1997 in the appendix to this title for special provisions relating to computation of "cents-per-gallon equivalent basis." Cross References. Section 9002 is referred to in section 9602 of this title.

75 Pa.C.S. § 9003 Liquid fuels and fuels permits; bond or deposit of securities.

(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 which a distributor engages in the use or sale and delivery of liquid fuels within this Commonwealth without a liquid fuels permit or fuels without a fuels permit shall constitute a separate offense. For each such offense, the distributor commits a misdemeanor of the third degree. (b) Application.--A person desiring to operate as a distributor shall file an application for a liquid fuels permit or a fuels permit, or both, with the department. The application for a permit must be made upon a form prescribed by the department and must set forth the name under which the applicant transacts or intends to transact business, the location of the place of business within this Commonwealth and such other information as the department may require. If the applicant has or intends to have more than one place of business within this Commonwealth, the application shall state the location of each place of business. If the applicant is an association, the application shall set forth the names and addresses of the persons constituting the association. If the applicant is a corporation, the application shall set forth the names and addresses of the principal officers of the corporation and any other information prescribed by the department for purposes of identification. The application shall be signed and verified by oath or affirmation by: (1) the owner, if the applicant is an individual; (2) a member or partner, if the applicant is an association; or (3) an officer or an individual authorized in a writing attached to the application, if the applicant is a corporation. (c) Permit issuance.--Upon approval of the application and the bond required in subsection (d), the department shall grant and issue to each distributor a permit for each place of business within this Commonwealth set forth in the application. Permits shall not be assignable and shall be valid only for the distributors in whose names they are issued. Permits shall be valid only for the transaction of business at the places designated. Permits shall be conspicuously displayed at the places for which they are issued. A permit shall expire on the May 31 next succeeding the date upon which it was issued. (d) Surety bond.--A permit shall not be granted until the applicant has filed with the department a surety bond payable to the Commonwealth in an amount fixed by the department of at least $2,500. Every bond must have as surety an authorized surety company approved by the department. The bond must state that the distributor will faithfully comply with the provisions of this chapter during the effective period of his permit. The department may require any distributor to furnish such additional, acceptable corporate surety bond as necessary to secure at all times the payment to the Commonwealth of all taxes, penalties and interest due under the provisions of this chapter and section 9502 (relating to imposition of tax). If a distributor fails to file the additional bond within ten days after written notice from the department, the department may suspend or revoke the permit and collect all taxes, penalties and interest due. For the purpose of determining whether an existing bond is sufficient, the department may by written notice require a distributor to furnish a financial statement in such form as it may prescribe. Upon failure of any distributor to furnish a financial statement within 30 days of written notice, the department may suspend or revoke the permit and shall collect all taxes, penalties and interest due by him. (d.1) Waiver of surety bond.-- (1) The department shall waive the bond required by subsection (d) with respect to retail sales of kerosene sold for private household use. (2) The department may waive the bond required by subsection (d) with respect to a class of distributors if the department finds that the cost of bonding to that class is excessive when compared to the risk of loss to the Commonwealth. (e) Surety discharge.--A surety on a bond furnished by a distributor as provided in this section shall be released and discharged from liability to the Commonwealth accruing on the bond after the expiration of 60 days from the date upon which such surety shall have lodged with the department a written request to be released and discharged. This provision shall not operate to relieve, release or discharge the surety from liability already accrued or which shall accrue before the expiration of the 60-day period. The department shall, upon receiving any such request, notify the distributor who furnished the bond. Unless the distributor, on or before the expiration of the 60-day period, files with the department a new bond, with corporate surety approved by and acceptable to the department, the department shall cancel the distributor's permit or permits. If a new bond is furnished by a distributor, the department shall cancel and surrender the old bond of the distributor as soon as it and the Office of Attorney General are satisfied that all liability under the old bond has been fully discharged. (f) Renewal.--Permits issued under the provisions of this chapter may be renewed annually, before June 1, upon an application being made to the department. No permit shall be renewed until the applicant files with the department a new surety bond in an amount fixed by the department and conditioned that the distributor will faithfully comply with the provisions of this chapter and section 9502. (g) Interstate or foreign commerce.--Nothing contained in this chapter shall require the filing of any application or bond or the possession and display of a liquid fuels permit for the use or sale and delivery of liquid fuels in interstate or foreign commerce not within the taxing power of the Commonwealth or for the use of liquid fuels by the Federal Government. (h) Financial guarantees.--Any person required by the provisions of this section to file a surety bond may, in lieu of the bond, deposit with the State Treasurer bonds of the United States or of the Commonwealth, the par value of which is the amount of the surety bond required of such person, or present to the State Treasurer satisfactory evidence of financial guarantees in the form of an irrevocable letter of credit from a financial institution authorized to do business in this Commonwealth. The treasurer shall issue to the person a certificate of such deposit or financial guarantee. The person shall file the certificate with the department. Its securities or letter of credit deposited with the State Treasurer shall be held as a guarantee that the holder of the permit shall faithfully comply with the provisions of this chapter and section 9502 during the effective period of the permit. The securities or letter of credit shall be retained by the State Treasurer for a period of 60 days after the termination of the permit, and such securities or letter of credit shall not be released from any liability to the Commonwealth already accrued or which shall accrue before the expiration of the 60-day period. At the end of the 60-day period, the securities or letter of credit shall be returned to their owner only if all claims of the Commonwealth guaranteed by the deposit have been fully satisfied. rmination of the permit, and such securities or letter of credit shall not be released from any liability to the Commonwealth already accrued or which shall accrue before the expiration of the 60-day period. At the end of the 60-day period, the securities or letter of credit shall be returned to their owner only if all claims of the Commonwealth guaranteed by the deposit have been fully satisfied. (i) Penalties.--Any person that assigns a permit or fails to display conspicuously a permit at the place for which it is issued commits a summary offense. (Dec. 21, 1998, P.L.1126, No.151, eff. 60 days) 1998 Amendment. Act 151 added subsec. (d.1). Cross References. Section 9003 is referred to in section 9405 of this title.

75 Pa.C.S. § 9004 Imposition of tax, exemptions and deductions.

(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, upon all gallons of liquid fuels and fuels used or sold and delivered by distributors within this Commonwealth. (c) Aviation gasoline tax.--In lieu of the taxes under subsection (b): (1) A State tax of 1 1/2¢ a gallon or fractional part thereof is imposed and assessed upon all liquid fuels used or sold and delivered by distributors within this Commonwealth for use as fuel in propeller-driven piston engine aircraft or aircraft engines. (2) A State tax of 1 1/2¢ a gallon or fractional part thereof is imposed and assessed upon all liquid fuels used or sold and delivered by distributors within this Commonwealth for use as fuel in turbine-propeller jet, turbojet or jet- driven aircraft or aircraft engines. (d) Alternative fuels tax.-- (1) A tax is hereby imposed upon alternative fuels used to propel vehicles of any kind or character on the public highways. The rate of tax applicable to each alternative fuel shall be computed by the department on a gallon equivalent basis and shall be published as necessary by notice in the Pennsylvania Bulletin. (2) The tax imposed in this section upon alternative fuels shall be reported and paid to the department by each alternative fuel dealer-user rather than by distributors under this chapter similar to the manner in which distributors are required to report and pay the tax on liquid fuels and fuels, and the licensing and bonding provisions of this chapter shall be applicable to alternative fuel dealer-users. The department may permit alternative fuel dealer-users to report the tax due for reporting periods greater than one month up to an annual basis provided the tax is prepaid on the estimated amount of alternative fuel to be used in such extended period. The bonding requirements may be waived by the department where the tax has been prepaid. (3) Nothing contained in this chapter shall be construed to: (i) Affect the duty of an alternative fuel dealer-user to report and pay to the department the tax under this subsection for electricity delivered through an electric vehicle charging station provided by the alternative fuel dealer-user to the owner or registrant of an electric vehicle or plug-in hybrid electric vehicle that is subject to the electric vehicle road user charge. (ii) Prohibit the alternative fuel dealer-user from passing onto the owner or registrant of an electric vehicle or plug-in hybrid electric vehicle that is subject to the electric vehicle road user charge any costs associated with the reporting and payment of the tax under this subsection. (e) Exceptions.--The tax imposed under subsections (b), (c) and (d) shall not apply to liquid fuels, fuels or alternative fuels: (1) Delivered to the Federal Government on presentation of an authorized Federal Government exemption certificate or other evidence satisfactory to the department. (2) Used or sold and delivered which are not within the taxing power of the Commonwealth under the Commerce Clause of the Constitution of the United States. (3) Used as fuel in aircraft or aircraft engines, except for the tax imposed under subsection (c). (4) Delivered to this Commonwealth, a political subdivision, a volunteer fire company, a volunteer ambulance service, a volunteer rescue squad, a second class county port authority, an electric cooperative corporation as defined under 15 Pa.C.S. § 7302(a) (relating to application of chapter) or a nonpublic school not operated for profit on presentation of evidence satisfactory to the department. (f) Single payment.--The tax imposed and assessed under this subsection shall be collected by and paid to the Commonwealth only once in respect to any liquid fuels, fuels and alternative fuels. (g) Distributors to pay tax.--Distributors shall be liable to the Commonwealth for the collection and payment of the tax imposed by this chapter. The tax imposed by this chapter shall be collected by the distributor at the time the liquid fuels and fuels are used or sold and delivered by the distributor and shall be borne by the consumer. (h) Losses to be allowed.--The department shall allow for handling and storage losses of liquid fuels and fuels that are substantiated to the satisfaction of the department. (Nov. 25, 2013, P.L.974, No.89, eff. Jan. 1, 2014; July 17, 2024, P.L.917, No.85, eff. Jan. 1, 2025) 2024 Amendment. Act 85 amended subsec. (e)(4) and added subsec. (d)(3). Amendment. Act 89 amended subsecs. (a), (b), (c) intro. par. and (e) intro. par. See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations. Special Provisions in Appendix. See section 21(d) of Act 3 of 1997 in the appendix to this title for special provisions relating to computation of "cents-per-gallon equivalent basis." Cross References. Section 9004 is referred to in sections 9002, 9004.1, 9006, 9017, 9024, 9502, 9511.11, 9603 of this title.

75 Pa.C.S. § 9004.1 Political subdivision and volunteer service use of tax-free motor fuels.

(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 motor fuels only from a distributor. (5) Shall cooperate with the department during an investigation or audit related to the use, sale or delivery of tax-free motor fuels provided for in this chapter. (b) Penalty.--An exempt entity that improperly uses, sells or delivers tax-free motor fuels shall: (1) Pay the tax imposed under section 9004(b) (relating to imposition of tax, exemptions and deductions). (2) Pay an additional penalty equal to 100% of the tax imposed under section 9004(b). (3) Be subject to any other penalty, summary offense or misdemeanor that may be imposed upon distributors who violate the provisions of this chapter. (c) Exempt entity use of commingled tax-free motor fuels.--An exempt entity may withdraw tax-free motor fuels from a bulk storage tank containing only commingled tax-free motor fuels if the following apply: (1) The bulk storage tank is located on property owned by one of the exempt entities that owns tax-free motor fuels placed into the tank and the exempt entity owning the property is the owner of the bulk storage tank. (2) Each exempt entity commingling tax-free motor fuels in the bulk storage tank contracts separately with a distributor for purchase and delivery of tax-free motor fuels placed into the tank. (3) Each exempt entity owning tax-free motor fuels in the bulk storage tank enters into an agreement with the exempt entity that owns the bulk storage tank and the agreement includes provisions pertaining to: (i) purchase from distributors of tax-free motor fuels placed into the bulk storage tank; (ii) method of delivery of tax-free motor fuels into the bulk storage tank; (iii) controls and security procedures for the removal of tax-free motor fuels from the bulk storage tank by the volunteer service; (iv) storage of tax-free motor fuels in the bulk storage tank; (v) removal of tax-free motor fuels from the bulk storage tank; (vi) compliance with all of the recordkeeping requirements for liquid fuels and fuels as provided under this chapter; and (vii) acknowledgment of joint and several liability for loss, misuse or undocumented withdrawals of tax-free motor fuels from the bulk storage tank. (4) The exempt entity does not withdraw from the bulk storage tank any amount of commingled tax-free motor fuels for which the exempt entity has not previously paid a distributor to deliver into the tank, except as provided for volunteer services under subsection (d). (5) Tax-paid motor fuels are not placed into a bulk storage tank containing commingled tax-free motor fuels. (6) Only exempt entities may own tax-free motor fuels placed into or removed from the bulk storage tank containing commingled tax-free motor fuels. (7) All of the recordkeeping compliance provisions of this chapter are satisfied by each entity owning commingled tax-free motor fuels in the bulk storage tank. (d) Conditions on use of motor fuels transferred to volunteer services from political subdivisions.--A volunteer service may use tax-free motor fuels transferred to the volunteer service from a political subdivision if the following apply: (1) The political subdivision's bulk storage tank from which the volunteer service removes tax-free motor fuels contains only tax-free motor fuels that are either owned exclusively by the political subdivision or owned by both the political subdivision and one or more volunteer services pursuant to a valid commingling agreement as provided for under subsection (c)(3). (2) The volunteer service provides services to the political subdivision and the residents of the political subdivision. (3) The volunteer service takes delivery of the motor fuel directly from a bulk storage tank owned by the political subdivision. (4) Tax-free motor fuels withdrawn from the political subdivision's bulk storage tank by a volunteer service must be placed directly into the vehicle propulsion tank of a vehicle owned and operated by the volunteer service. (e) Definitions.--The following words and phrases when used in this section shall have the meanings given to them in this subsection unless the context clearly indicates otherwise: "Exempt entity." A political subdivision or volunteer service in accordance with section 9004(e). "Motor fuels." Liquid fuels or fuels. The term does not include alternative fuels. "Political subdivision." A county, city, borough, incorporated town, township, school district, vocational school district or county institution district. "Tax-free motor fuels." Motor fuels upon which the oil company franchise tax under 9004(b) has not been imposed. "Volunteer service." A volunteer fire company, volunteer ambulance service or volunteer rescue squad. (Nov. 25, 2020, P.L.1242, No.129, eff. imd.) 2020 Amendment. Act 129 added section 9004.1.

75 Pa.C.S. § 9005 Taxpayer.

(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 delivered within this Commonwealth by one distributor to another distributor holding a permit under this chapter, the distributor receiving the liquid fuels and fuels shall separately show, in that distributor's monthly reports to the department, all such deliveries from each distributor and shall pay the liquid fuels and fuels tax provided for by this chapter upon all such liquid fuels and fuels used or sold and delivered within this Commonwealth. (2) The distributor making deliveries under paragraph (1) shall separately show those deliveries in that distributor's monthly reports to the department and shall then be exempt from the payment of the tax which would otherwise be imposed upon the liquid fuels and fuels so delivered. (3) The distributor shall furnish to the department such information concerning such deliveries as the department may require. (4) The department shall furnish to any distributor, upon request, a list of distributors holding permits under this chapter and their addresses. (c) Recovery of tax payment.--Distributors may add the amount of the tax to the price of liquid fuels and fuels sold by them and shall state the rate of the tax separately from the price of the liquid fuels and fuels on all price display signs, sales or delivery slips, bills and statements which advertise or indicate the price of liquid fuels and fuels. (d) Penalty.--A person who violates this section commits a summary offense. Cross References. Section 9005 is referred to in section 9002 of this title.

75 Pa.C.S. § 9006 Distributor's report and payment of tax.

(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 fuels and fuels used or delivered by that distributor within this Commonwealth during the preceding month. The report shall show the number of gallons of liquid fuels and fuels used or delivered within this Commonwealth during the period for which that report is made and any further information that the department prescribes. A distributor having more than one place of business within this Commonwealth shall combine in each report the use or delivery of liquid fuels and fuels at all such separate places of business. (b) Computation and payment of tax.-- (1) The distributor, at the time of making the report under subsection (a), shall compute and pay to the department the tax due to the Commonwealth on liquid fuels and fuels used or sold and delivered by that distributor during the preceding month, less a discount, if the report is filed and the tax paid on time, computed as follows: (i) 2%, if the tax amounts to $50,000 or less; (ii) 1.5%, on tax in excess of $50,000 and not exceeding $75,000; (iii) 1%, on tax in excess $75,000 and not exceeding $100,000; and (iv) .5%, on tax in excess of $100,000. (2) The discount under paragraph (1) shall not be computed on any tax imposed and remitted with respect to the oil company franchise tax imposed under sections 9004(b) (relating to imposition of tax, exemptions and deductions) and 9502 (relating to imposition of tax), except with respect to the oil company franchise tax imposed under section 9502(a)(5). (c) Due dates.--The amount of all taxes imposed under the provisions of this chapter for each month shall be due and payable on the 20th day of the next succeeding month. Taxes due shall bear interest at the rate of 1% per month or fractional part of a month from the date they are due and payable until paid. (d) Additional penalty.--If a distributor neglects or refuses to make any report and payment as required, an additional 10% of the amount of the tax due shall be added by the department and collected as provided. In addition to the added penalty, the permit of the distributor may be suspended or revoked by the department. (Nov. 25, 2013, P.L.974, No.89, eff. Jan. 1, 2014) Amendment. Act 89 amended subsec. (b)(2). See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations.

75 Pa.C.S. § 9007 Determination and redetermination of tax, penalties and interest due.

(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 any information within its possession. (b) Notice.--Promptly after the date of determination, the department shall send by registered mail a copy to the distributor. Within 90 days after the date upon which the copy of the determination was mailed, the distributor may file with the department a petition for redetermination of such tax. A petition for redetermination must state specifically the reasons which the petitioner believes allow the redetermination and must be supported by affidavit that it is not made for the purpose of delay and that the facts set forth are true. The department shall, within six months after the date of a determination, dispose of a petition for redetermination. Notice of the action taken upon any petition for redetermination shall be given to the petitioner promptly after the date of redetermination by the department. (c) Administrative appeal.--Within 60 days after the date of mailing of notice by the department of the action taken on any petition for redetermination filed with it, the distributor against whom the determination was made may by petition request the Board of Finance and Revenue to review the action. A petition for review must state specifically the reason upon which the petitioner relies or must incorporate by reference the petition for redetermination in which the reasons have been stated. The petition must be supported by affidavit that it is not made for the purpose of delay and that the facts set forth are true. If the petitioner is a corporation or association, the affidavit must be made by one of its principal officers. A petition for review may be amended by the petitioner at any time prior to the hearing. The board shall act finally in disposition of petitions filed with it within six months after they have been received. In the event of the failure to dispose of a petition within six months, the action taken by the department upon the petition for redetermination shall be deemed sustained. The board may sustain the action taken on the petition for redetermination or it may redetermine the tax due upon such basis as it deems according to law and equity. Notice of the action of the board shall be given to the department and to the petitioner. (d) Sanctions.--If a distributor neglects or refuses to make a report and payment of tax required by this chapter, the department shall estimate the tax due by such distributor and determine the amount due for taxes, penalties and interest. There shall be no right of review or appeal from this determination. Upon neglect or refusal, permits issued to the distributor may be suspended or revoked by the department and required to be surrendered to the department. Cross References. Section 9007 is referred to in section 9017 of this title.

75 Pa.C.S. § 9008 Examination of records and equipment.

(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 fuels and fuels taxable under this chapter to verify the accuracy of any report or payment made under the provisions of this chapter or to ascertain whether or not the tax imposed by this chapter has been paid. Any information gained by the department as the result of the reports, investigations or verifications required to be made shall be confidential. (b) Penalty.--A person divulging confidential information under subsection (a) commits a misdemeanor of the third degree. (c) Consumer protection.--Notwithstanding subsection (a) or (b) or section 731 of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, incorrect liquid fuel, fuel or alternative fuel composition information, including octane values, discovered by the department upon examination of storage tank contents or related records may be disclosed to an appropriate enforcement authority for investigation. (d) Public safety.--Notwithstanding subsection (a) or (b) or section 731 of The Fiscal Code, any suspected violation that could pose a threat to public safety discovered by the department during an examination authorized by this section may be disclosed to an appropriate enforcement authority for investigation. (Nov. 25, 2020, P.L.1242, No.129, eff. imd.) 2020 Amendment. Act 129 added subsecs. (c) and (d).

75 Pa.C.S. § 9009 Retention of records by distributors and dealers.

(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 papers as required by the department. (2) A person purchasing liquid fuels and fuels taxable under this chapter from a distributor for the purpose of resale shall maintain for a period of two years a record of liquid fuels and fuels received, the amount of tax paid to the distributor as part of the purchase price, delivery tickets, invoices and bills of lading and such other records as the department requires. (3) Additional records include: (i) A distributor shall keep a record showing the number of gallons of: (A) all diesel fuel inventories on hand at the first of each month; (B) all diesel fuel refined, compounded or blended; (C) all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt; (D) all diesel fuel sold, distributed or used, showing the name of the purchaser and the date of sale, distribution or use; and (E) all diesel fuel lost by fire or other accident. (ii) A dealer shall keep a record showing the number of gallons of: (A) all diesel fuel inventories on hand at the first of each month; (B) all diesel fuel purchased or received, showing the name of the seller, the date of each purchase or receipt; (C) all diesel fuel sold, distributed or used; and (D) all diesel fuel lost by fire or other accident. (b) Penalty.--Any person violating any of the provisions of this section commits a misdemeanor of the third degree. Cross References. Section 9009 is referred to in sections 9017, 9404 of this title.

75 Pa.C.S. § 9010 Disposition and use of tax.

(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 year in the ratio that the average amount returned to each county during the three preceding years bears to the average amount returned to all counties during the three preceding years. (2) All money received by the counties under paragraph (1) shall be deposited and maintained in a special fund designated as the County Liquid Fuels Tax Fund. No other money shall be deposited and commingled into the County Liquid Fuels Tax Fund, except in a county which does not have sufficient money in such special fund to provide for payments designated in the current annual budget. (i) Payment from that special fund shall be for the following purposes: (A) Construction, reconstruction, maintenance and repair of roads, highways, bridges and curb ramps from a road or highway to provide for access by individuals with disabilities consistent with Federal and State law. (B) Property damages and compensation of viewers for services in eminent domain proceedings involving roads, highways and bridges. (C) Construction, reconstruction, operation and maintenance of publicly owned ferryboat operations. (D) Interest and principal payments on road, bridge or publicly owned ferryboat operation bonds or sinking fund charges for such bonds becoming due within the current calendar year. (E) Acquisition, maintenance, repair and operation of traffic signs and traffic signals. (F) Erection and maintenance of stop and go signal lights, blinkers and other like traffic control devices. (G) Indirect costs, including benefit costs, overhead and other administrative charges for those county employees directly engaged in eligible projects. Expenditures under this clause may not exceed 10% of the yearly allocation to the county. (H) Individual vehicle liability insurance for equipment purchased under the fund. Expenditures under this clause may not exceed 10% of the yearly allocation to the county. (ii) The county for the purpose of payments under subparagraph (i) may borrow and place in the special fund money not in excess of the liquid fuels tax funds to be received during the current calendar year. Loans shall be repaid from the special fund before the expiration of the current calendar year and not thereafter. Money so received and deposited shall be used only for the following purposes: (A) Construction, reconstruction, maintenance and repair of roads, highways, bridges and curb ramps from a road or highway to provide for access by individuals with disabilities consistent with Federal and State law. (B) Payment of property damage and compensation of viewers for services in eminent domain proceedings involving roads, highways and bridges occasioned by the relocation or construction of highways and bridges. (C) Construction, reconstruction, operation and maintenance of publicly owned ferryboat operations. (D) Payment of interest and sinking fund charges on bonds issued or used for highways and bridge purposes and publicly owned ferryboat operations. (E) Acquisition, maintenance, repair and operation of traffic signs and traffic signals. (iii) No expenditures from the special fund shall be made by the county commissioners for new construction on roads, bridges, curb ramps or publicly owned ferryboat operations without the approval of the plans for construction by the department. (iv) The county commissioners shall not allocate money from the special fund to any political subdivision within the county until the application and the contracts or plans for the proposed expenditures have been made on a form prescribed by the department. (v) The county commissioners of each county shall make to the department, by January 15 for the period ending December 31, on a form prescribed by the department a report showing the receipts and expenditures of the money received by the county from the Commonwealth under this section. Copies of the report shall be transmitted to the department and to the Department of the Auditor General for audit. (vi) Upon the failure of the county commissioners to file the report or to make any payments, allocations or expenditures in compliance with this section, the department shall withhold further payments to the county out of the Liquid Fuels Tax Fund until the delinquent report is filed, the money is allocated or the expenditures for the prior 12 months are approved by the department. (c) Allocation of money.--Except as set forth in subsection (c.1), the county commissioners may allocate and apportion money from the County Liquid Fuels Tax Fund to the political subdivisions within the county in the ratio as provided in this subsection. When the unencumbered balance in the County Liquid Fuels Tax Fund is greater than the receipts for the 12 months immediately preceding the date of either of the reports, the county commissioners shall notify the political subdivisions to make application within 90 days for participation in the redistribution of the unencumbered balance. Redistribution shall be effected within 120 days of the date of either of the reports. The county commissioners may distribute the unencumbered balance in excess of 50% of the receipts for the previous 12 months to the political subdivisions making application in the following manner: (1) Fifty percent of the money shall be allocated and apportioned among the political subdivisions within the county in the ratio which the total mileage of all roads and streets maintained by each political subdivision making application bears to the total mileage of all the roads and streets maintained by all political subdivisions making application in the county as of January 1 of the year in which an allocation is made. (2) The remaining 50% of the money shall be allocated and apportioned among the same political subdivisions on a population basis in the ratio which the population in each political division making an application bears to the total population of all political subdivisions making application. (3) In the case of an emergency and upon approval of the Department of Transportation, the county commissioners may enter into contracts and obligations for the expenditure of the estimated liquid fuels tax receipts for a period not exceeding two years and receive a credit for expenditures against subsequent receipts. No county may carry over any credit balance against future fuel tax receipts from year to year. (c.1) Forfeiture.--All money allocated under subsection (c) to a political subdivision which, under section 6109(a) (relating to specific powers of department and local authorities), violates section 6101(a) (relating to applicability and uniformity of title) shall be withheld by the county during the period of time in which the municipality is in violation of section 6101(a). (c.2) Release funds.--Upon notification that the local authority has repealed or substantially amended the ordinance to remove the language that was found to be in violation of section 6101(a), the county shall release those funds withheld by the county and due the local agency. (d) Copies of laws.--The Department of Transportation shall annually issue to the county commissioners and to the corporate authorities of the political subdivisions in the counties copies of the laws with special reference to pertinent provisions and regulations relating to the receipts and expenditures of any funds authorized to be apportioned, allocated or expended. (e) Appropriation.-- (1) Notwithstanding the provisions of this subsection and notwithstanding the provisions of section 3 of the act of June 1, 1956 (1955 P.L.1944, No.655), referred to as the Liquid Fuels Tax Municipal Allocation Law, the entire revenues from 1¢ of the tax imposed by this chapter are hereby appropriated to the Department of Transportation. (2) The following apply insofar as consistent with section 9102 (relating to distribution of State highway maintenance funds): (i) Except as provided in subparagraph (ii), the department shall use the revenues appropriated to it under this subsection for the maintenance and resurfacing of secondary roads. (ii) The revenues shall be apportioned by the department for expenditure in the several counties of this Commonwealth in the ratio that the total mileage of State highways in any county bears to the total mileage of State highways in this Commonwealth. (3) The tax of 1 1/2¢ a gallon imposed and assessed on liquid fuels used or sold and delivered for use as a fuel in propeller-driven aircraft or aircraft engines, the tax of 1 1/2¢ a gallon on liquid fuels used or sold and delivered for use as a fuel in jet or turbojet-propelled aircraft or aircraft engines in lieu of other taxes, all penalties and interests and all interest earned on deposits of the Liquid Fuels Tax Fund shall be paid into the Motor License Fund. This money is specifically appropriated for the same purposes for which money in the Motor License Fund is appropriated by law. (Oct. 24, 2012, P.L.1473, No.187, eff. 60 days; Nov. 25, 2013, P.L.974, No.89, eff. Jan. 1, 2014) Amendment. Act 89 amended subsecs. (a), (b)(1) and (e)(3). See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations. 2012 Amendment. Act 187 amended subsec. (c) intro. par. and added subsecs. (c.1) and (c.2). Cross References. Section 9010 is referred to in sections 1935, 6101, 9023, 9502, 9511.11 of this title.

75 Pa.C.S. § 9011 Discontinuance or transfer of business.

(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 ten days after the discontinuance, sale or transfer takes effect. The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the name and address of the purchaser or transferee of the business. The distributor, within ten days after the discontinuance, sale or transfer takes effect, shall make a report and pay all taxes, interest and penalties due and shall surrender the permit to the department. (b) Penalty.--A person violating any of the provisions of subsection (a) commits a misdemeanor of the third degree.

75 Pa.C.S. § 9012 Suspension or revocation of permits.

(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.--After a hearing, the department may revoke or suspend the permit. Upon suspending or revoking a permit, the department shall request the holder of the permit to surrender to it immediately all permits or duplicates issued to the holder. (c) Surrender of permits.--The holder shall surrender promptly all permits to the department as requested. (d) Penalty.--A person who refuses to surrender a permit suspended or revoked by the department commits a summary offense.

75 Pa.C.S. § 9013 Lien of taxes, penalties and interest.

(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 or similar officer of the county where the property is situated. (b) Priority of lien.--The lien under subsection (a) shall have priority from the date of its entry of record and shall be fully paid and satisfied out of the proceeds of a judicial sale of property subject to the lien before any other obligation, judgment, claim, lien or estate to which the property may subsequently become subject, except costs of the sale and of the writ upon which the sale was made and real estate taxes and municipal claims against the property. The lien under subsection (a) shall be subordinate to mortgages and other liens existing and recorded or entered of record prior to the recording of the tax lien. (c) Discharge of lien.--In the case of a judicial sale of property subject to a lien imposed under this section, the sale shall discharge the lien imposed under this section to the extent only that the proceeds are applied to its payment, and the lien shall continue in full force and effect as to the balance remaining unpaid. (d) Procedure.-- (1) Statements of all taxes imposed under this chapter and section 9502, together with penalties and interest, certified by the secretary, may be transmitted to the prothonotaries or similar officers of the respective counties of this Commonwealth to be entered of record and indexed as judgments are now indexed. (2) A writ of execution may directly issue upon the lien without the issuance and prosecution to judgment of a writ of scire facias. (3) Not less than ten days before issuance of execution on a lien, notice of the filing and the effect of the lien shall be sent by registered mail to the taxpayer at the taxpayer's last known post office address. (4) A prothonotary or similar officer may not require, as a condition precedent to the entry of a lien under this section, the payment of costs incident to entry of the lien. (5) A lien under this section shall continue for five years from the date of entry and may be revived and continued under the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code. (e) Statement to department.--A sheriff, receiver, trustee, assignee, master or other officer may not sell the property or franchises of a distributor without first filing with the department a statement containing all of the following information: (1) Name or names of the plaintiff or party at whose instance or upon whose account the sale is made. (2) Name of the person whose property or franchise is to be sold. (3) The time and place of sale. (4) The nature and location of the property. (f) Notice concerning lien.--The department, after receiving notice under subsection (e), shall furnish to the sheriff, receiver, trustee, assignee, master or other officer having charge of the sale a certified copy or copies of all liquid fuels tax, fuels tax and oil company franchise tax penalties and interest on file in the department as liens against the person or, if there are no such liens, a certificate showing that fact. The certified copy or copies or certificate shall be publicly read by the officer in charge of the sale at and immediately before the sale of the property or franchise of the person. (g) Lien certificate.--The department shall furnish to a person making application, upon payment of the prescribed fee, a certificate showing the amount of all liens for liquid fuels tax, fuels tax or oil company franchise tax, penalties and interest under the provisions of this chapter on record in the department against any person. Cross References. Section 9013 is referred to in section 9014 of this title.

75 Pa.C.S. § 9014 Collection of unpaid taxes.

(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 of determination unless a petition for redetermination has been filed. (ii) When payment is not made within 30 days of the date of redetermination unless a petition for review has been filed. (iii) When payment is not made within 90 days from the date of the decision of the Board of Finance and Revenue upon a petition for review. (iv) When payment is not made by the expiration of the board's time for acting upon a petition if no appeal has been made. (2) The department shall call upon the Office of Attorney General to collect taxes, penalties or interest imposed by this chapter or section 9502 if there is a judicial sale of property subject to lien under section 9013 (relating to lien of taxes, penalties and interest). (b) Commission.--On all claims for taxes, penalties and interest which are collected after the institution of suit by the Office of Attorney General, the distributor shall pay an Attorney General's commission of 5% upon the amount of recovery not exceeding $10,000 and of 3% upon the amount of recovery in excess of $10,000. Payment of the Attorney General's commission shall not affect liability for any penalty or interest payable under this chapter. The Attorney General's commission shall be paid into the State Treasury through the department for credit to the General Fund. The amount of the Attorney General's commission shall be added to the amount of the claim against the distributor and shall be a lien against the distributor's property in like manner as the amount of the claim. (c) Trust fund for certain taxes.-- (1) All taxes collected by a taxpayer from a purchaser under this chapter or Chapter 95 (relating to taxes for highway maintenance and construction) which have not been properly refunded to the purchaser shall constitute a trust fund for the Commonwealth. (2) Subject to the provisions of paragraph (3), the trust shall be enforceable against the taxpayer and any person, other than a purchaser to whom a refund has been properly made, receiving any part of the fund without consideration or knowing that the taxpayer is committing a breach of trust. (3) A person receiving payment of a lawful obligation of the taxpayer from the fund shall be presumed to have received the payment in good faith and without any knowledge of the breach of trust. (4) Unpaid taxes, penalties and interest due for which a trust may be enforced against the partners or members of an association or the officers of a corporation under this section shall also be a lien upon franchises and property of a partner, member or officer under section 9013.

75 Pa.C.S. § 9015 Reports from common carriers.

(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 preceding month all deliveries of liquid fuels made to points within this Commonwealth. (b) Forms.--The report shall be on a form prescribed by the department and shall state the names and addresses of the consignor and consignee, the number of gallons of liquid fuels transported and any other information which the department may require. (c) Penalty.--Any person violating any of the provisions of this section commits a misdemeanor of the third degree.

75 Pa.C.S. § 9016 Reward for detection of violations.

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. The reward shall be in an amount the secretary deems proper, not exceeding 10% of the amount of the tax, penalty and interest due. A reward shall not be paid unless collection of the delinquent tax has been made or the distributor has been convicted for violating this chapter.

75 Pa.C.S. § 9017 Refunds.

(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), known as the Tax Reform Code of 1971. (a.1) Board of Finance and Revenue.--The Board of Finance and Revenue may make reimbursements and refunds of tax imposed and collected upon liquid fuels or fuels as provided under subsections (b), (c) or (e). In addition, the board may refund on an annual basis any tax imposed by this chapter and collected by the department upon liquid fuels or fuels delivered to any entity exempt from tax under section 9004(e) (relating to imposition of tax, exemptions and deductions) which has not been claimed as exempt by the distributor or otherwise refunded. The board may adopt regulations relating to procedures for the administration of its duties under this subsection. (b) Farm tractors and volunteer fire rescue and ambulance services.--A person shall be reimbursed the full amount of the tax imposed by this chapter if the person uses or buys liquid fuels or fuels on which the tax imposed by this chapter has been paid and consumes them: (1) in the operation of any nonlicensed farm tractor or licensed farm tractor when used off the highways for agricultural purposes relating to the actual production of farm products; or (2) in the operation of a vehicle of a volunteer fire company, volunteer ambulance service or volunteer rescue squad. (c) Motorboats and watercraft.-- (1) When the tax imposed by this chapter and section 9502(a)(5) (relating to imposition of tax) has been paid and the fuel on which the tax has been imposed has been consumed in the operation of motorboats or watercraft upon the waters of this Commonwealth, including waterways bordering on this Commonwealth, the full amount of the tax shall be refunded to the Boat Fund on petition to the board in accordance with prescribed procedures. (2) In accordance with such procedures, the Pennsylvania Fish and Boat Commission shall biannually calculate the amount of liquid fuels consumed by the motorcraft and furnish the information relating to its calculations and data as required by the board. The board shall review the petition and motorboat fuel consumption calculations of the commission, determine the amount of liquid fuels tax paid and certify to the State Treasurer to refund annually to the Boat Fund the amount so determined. The department shall be accorded the right to appear at the proceedings and make its views known. (3) This money shall be used by the commission acting by itself or by agreement with other Federal and State agencies only for the improvement of the waters of this Commonwealth on which motorboats are permitted to operate and may be used for the development and construction of motorboat areas; the dredging and clearing of water areas where motorboats can be used; the placement and replacement of navigational aids; the purchase, development and maintenance of public access sites and facilities to and on waters where motorboating is permitted; the patrolling of motorboating waters; the publishing of nautical charts in those areas of this Commonwealth not covered by nautical charts published by the United States Coast and Geodetic Survey or the United States Army Engineers and the administrative expenses arising out of such activities; and other similar purposes. (d) Off-highway recreational vehicles.--(Deleted by amendment). (d.1) Motorized recreational vehicles.-- (1) When the tax imposed by this chapter has been paid and the fuel on which the tax has been imposed has been consumed in the operation of motorized recreational vehicles on designated roads and bridges of this Commonwealth, including roads and bridges bordering on this Commonwealth, annually up to a maximum of $1,000,000 of the full amount of such taxes shall be refunded to the restricted accounts established in section 7706 (relating to restricted accounts) upon petition to the Board of Finance and Revenue. (2) In accordance with prescribed procedures, the Department of Conservation and Natural Resources shall biennially calculate the amount of liquid fuels consumed by motorized recreational vehicles and furnish such information relating to its calculations and data to the Board of Finance and Revenue. The board shall review the petition and motorized recreational vehicle fuel consumption calculations of the Department of Conservation and Natural Resources to determine the full amount of taxes paid and shall certify to the State Treasurer to refund annually up to a maximum of $1,000,000 of the full amount of such taxes to the restricted account established in section 7706. (3) This money shall be used by the Department of Conservation and Natural Resources for the improvement of public roadways, highways and bridges of this Commonwealth, including roads and bridges bordering on this Commonwealth, that are also used by motorized recreational vehicles required to be registered under this title. For the purpose of this section, improvement includes, but is not limited to, grooming for snowmobile use and safety. (4) For the purposes of this subsection, motorized recreational vehicles are snowmobiles, all-terrain vehicles, motorcycles and four-wheel-drive vehicles. (e) Aircraft.--A person shall be reimbursed in the amount of the excess if a person uses liquid fuel on which a tax imposed by this chapter in excess of 1 1/2¢ per gallon has been paid in: (1) a propeller-driven aircraft or aircraft engines; or (2) a jet or turbojet-propelled aircraft or aircraft engines. (e.1) Truck refrigeration units.-- (1) A program shall be implemented to provide reimbursement for tax paid on undyed diesel fuel used in truck refrigeration units. (2) A person shall be reimbursed the amount of tax paid pursuant to section 9004 on any purchase of undyed diesel fuel which is not more than 75 gallons per purchase and is delivered into a fuel tank which is designed to supply only an internal combustion engine mounted on a registered vehicle used exclusively for truck refrigeration. (3) For the period of October 1, 1997, through September 30, 1998, claims for reimbursement of taxes paid shall be filed by March 1, 1999, with the Department of Revenue. For the period of October 1, 1998, through September 30, 1999, claims for reimbursement under this subsection shall be filed by October 31, 1999, with the department. For the period from October 1, 1999, through September 30, 2000, inclusive, claims for reimbursement under this subsection shall be filed with the department by October 31, 2000. For the quarter beginning October 1, 2000, and each quarter thereafter, claims for reimbursement shall be filed with the department on a quarterly basis and must be filed within 60 days following the end of the quarter for which reimbursement is being claimed. (4) The department may require a claimant to satisfy any sales or use tax liability on the undyed diesel fuel for which the reimbursement is claimed. (5) A claim for reimbursement must be supported by sales receipts with the word "reefer" noted on the claim and the date of purchase, seller's name and address, number of gallons purchased, fuel type, price per gallon or total amount of sale, unit numbers and the purchaser's name. The department may specify other documentation which it will accept in lieu of sales receipts. In the case of withdrawals from claimant-owned tax-paid bulk storage, the claim must be supported by detailed records of the date of withdrawal, number of gallons, fuel type, unit number and purchase and inventory records to substantiate that the tax was paid on all bulk purchases. Notwithstanding the provisions of section 9009 (relating to retention of records by distributors and dealers), all required documentation shall be retained for a period of three years following the filing date of the claim for reimbursement under this subsection. If the claimant fails to retain documentation as required by this paragraph, the department may deny the reimbursement or issue an assessment for any refund granted plus interest under section 9007 (relating to determination and redetermination of tax, penalties and interest due). (6) (Deleted by amendment). (e.2) Agricultural power takeoff.--A person shall be reimbursed the full amount of the tax imposed by this chapter if the person uses or buys liquid fuels or fuels on which the tax imposed by this chapter has been paid and consumes them to load for delivery or to unload at a farm feed, feed products, lime or limestone products for agricultural use from a vehicle by means of a power takeoff, provided the fuel usage is documented only by an electronic monitoring device used in conjunction with an electronically controlled engine. Reimbursements shall be documented only as provided in this subsection, and no reimbursement shall be based upon any form of alternative documentation. Claims for reimbursement shall be filed with the department on a quarterly basis and must be filed within 60 days following the end of the quarter for which reimbursement is being claimed. The provisions of subsection (f) except for the filing fee provision shall apply to claims for reimbursement under this subsection to the extent they are not inconsistent with this subsection. (f) Claims, forms, contents, penalties.--A claim for reimbursement or refund under subsection (b), (c) or (e) shall be made upon a form to be furnished by the board and must include, in addition to such other information as the board may by regulation prescribe, the name and address of the claimant; the period of time and the number of gallons of liquid fuels used for which reimbursement is claimed; a description of the farm machinery, aircraft or aircraft engine in which liquid fuels have been used; the purposes for which the machinery, aircraft or aircraft engine has been used; and the size of the farm and part in cultivation on which such liquid fuels have been used. A claim must contain statements that the liquid fuels for which reimbursement is claimed have been used only for purposes for which reimbursements are permitted; that records of the amounts of such fuels used in each piece of farm machinery, aircraft or aircraft engine have been kept; and that no part of the claim has been paid except as stated. A claim must contain a declaration that it and accompanying receipts are true and correct to the best of the claimant's knowledge and must be signed by the claimant or the person claiming on the claimant's behalf. A claim must be accompanied by receipts indicating that the liquid fuels tax was paid on the liquid fuels or that the excess liquid fuels tax was paid on the liquid fuels for which reimbursement is claimed. Records of purchases of liquid fuels and use in each tractor or powered machinery, aircraft or aircraft engine shall be kept for a period of two years. A claim must be made annually for the preceding year ending on June 30. A claim must be submitted to the board by September 30. The board shall refuse to consider any claim received or postmarked later than that date. The claimant must satisfy the board that the tax has been paid and that the liquid fuels have been consumed by the claimant for purposes for which reimbursements are permitted under this section. The action of the board in granting or refusing reimbursement shall be final. The board shall deduct the sum of $1.50, which shall be considered a filing fee, from every claim for reimbursement granted. Filing fees are specifically appropriated to the board and to the department for expenses incurred in the administration of the reimbursement provisions of this chapter. The board has the power to refer to the department for investigation any claim for reimbursement filed under the provisions of this chapter. The department shall investigate the application and report to the board. A person making any false or fraudulent statement for the purpose of obtaining reimbursement commits a misdemeanor of the third degree. (g) Fund sources.--Refunds and reimbursements of money allowed under this section shall be paid from the Motor License Fund and the Liquid Fuels Tax Fund in amounts equal to the original distribution and payment of such money into those funds. Reimbursement for taxes paid on liquid fuels consumed in the operation of tractors and powered machinery for purposes relating to the actual production of farm products and reimbursement for taxes paid on liquid fuels used in aircraft or aircraft engines shall be paid out of the Motor License Fund. (h) Appropriations; approval by Governor.--As much of the money in the Motor License Fund and the Liquid Fuels Tax Fund as may be necessary is appropriated to the board for the purpose of making refunds and reimbursements as authorized in this section. Estimates of the amounts to be expended from these funds for refunds and reimbursements by the board must be submitted to the Governor for approval or disapproval as in the case of other appropriations to administrative departments, boards and commissions. It is unlawful to honor any requisition of the board for the expenditure of money under this section in excess of the estimates approved by the Governor. (Dec. 21, 1998, P.L.1126, No.151, eff. imd.; June 22, 2001, P.L.411, No.33, eff. 60 days; June 22, 2001, P.L.559, No.37, eff. imd.; July 14, 2005, P.L.285, No.50, eff. imd.; Nov. 25, 2013, P.L.974, No.89, eff. Jan. 1, 2014; July 20, 2016, P.L.837, No.97, eff. 60 days) Amendment. Act 97 amended subsec. (d.1)(1). Amendment. Act 89 amended subsec. (c)(1). See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations. 2005 Amendment. Act 50 deleted subsec. (d) and added subsec. (d.1). 2001 Amendments. Act 33 added subsec. (e.2) and Act 37 amended subsec. (e.1). 1998 Amendment. Act 151 reenacted and amended the entire section, retroactive to October 1, 1997, as to subsec. (e.1) and January 1, 1997, as to the remainder of the section. 1997 Partial Repeal. Section 35.1(c) of Act 7 of 1997 provided that section 9017 is repealed insofar as it relates to refunds. Cross References. Section 9017 is referred to in sections 7706, 9024 of this title.

75 Pa.C.S. § 9018 Violations.

(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) Refuses to permit the department or any agent appointed by it in writing to examine books, records, papers, storage tanks or other equipment pertaining to the use or sale and delivery of liquid fuels within this Commonwealth. (iii) Makes any incomplete, false or fraudulent report or claim. (iv) Attempts to do anything to avoid a full disclosure of the amount of liquid fuels used or sold and delivered or to avoid the payment of the tax, penalties and interest due. (2) Any partner or member of an association and any officer of a corporation whose duty it was to make the report required by this chapter shall be subject to imprisonment under paragraph (1) for failing to make the report required and attend to the payment of the tax imposed by this chapter. (3) The fine under paragraph (1) shall be in addition to any penalty imposed by any other section or subsection of this chapter. (4) Upon conviction under paragraph (1), all of the convicted distributor's permits shall be revoked. (b) Unlawful acts.--A person may not do any of the following: (1) Knowingly display or knowingly possess a fictitious, suspended, canceled, revoked or altered permit. (2) Knowingly permit the use of a permit by a person not entitled to the permit. (3) Display or represent as one's own any permit not issued to the person displaying it. (4) Use a false or fictitious name or give a false or fictitious address in any application or form required under this chapter. (5) Commit a fraud in any application, record or report. (c) Penalty.--A person who violates any of the provisions of this section commits a misdemeanor of the third degree. The fine shall be in addition to any penalty imposed by any other section or subsection of this chapter. Upon conviction, all of the convicted person's permits shall be revoked. (Dec. 21, 1998, P.L.1126, No.151, eff. 60 days) 1998 Amendment. Act 151 amended subsec. (a)(1)(iii).

75 Pa.C.S. § 9019 Diesel fuel importers and transporters; prohibiting use of dyed diesel fuel on highways; violations and penalties.

(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 with a capacity of 2,000 gallons or more. The permit application must be filed with the department upon a form prescribed by the department. (2) A fee of $5 shall be charged by the department for the issuance of a permit. (3) Every person required to obtain a permit under paragraph (1) shall report under oath or affirmation to the department on or before the last day of each month for the preceding month all deliveries of diesel fuel, other than dyed diesel fuel, and retail deliveries of kerosene in quantities of less than 300 gallons per delivery to any point within this Commonwealth, including any interstate or intrastate movements of diesel fuel and any exports. The form shall be prescribed by the department and may require any of the following: (i) The names and addresses of the cosigner and cosignee, the seller or other party from whom the diesel fuel was received, the buyer or other party to whom the diesel fuel was delivered and points to and from which the diesel fuel was shipped or delivered. (ii) The method of shipment or delivery. (iii) The number of gallons. (4) All shipments of diesel fuel, including dyed diesel fuel, shall be accompanied by sales delivery tickets or bills of lading. Shipments for which the required documentation does not accompany the shipment or for which the notice required with respect to dyed diesel fuel does not comply with the requirements of subsection (b) shall be presumed to not be shipments of dyed diesel fuel. (b) Notices with respect to dyed diesel fuel.-- (1) A notice, stating: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE, shall be: (i) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that operator. (ii) Provided by the seller of dyed diesel fuel to its buyer if the fuel is located outside the bulk transfer or terminal system and is not sold from a retail pump posted in accordance with the requirements of subparagraph (iii). (iii) Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer. (2) The notice required under paragraph (1)(i) or (ii) shall be provided by the time of the removal or sale and shall appear on shipping papers, bills of lading and invoices accompanying the sale or removal of the fuel. (3) The department may designate any Federal notice provision which is substantially similar to a provision of this subsection as satisfying any notice requirement of this subsection. (c) Dyed diesel fuel not to be used on public highways.-- (1) A person may not operate a motor vehicle on the public highways of this Commonwealth if the fuel supply tanks of the vehicle contain dyed diesel fuel unless permitted to do so under a Federal law or regulation relating to the use of dyed diesel fuel on the highways. (2) A person may not sell or deliver any dyed diesel fuel knowing or having reason to know that the fuel will be consumed in a highway use. A person who dispenses dyed diesel fuel from a retail pump that is not properly labeled with the notice required by subsection (b) or who knowingly delivers dyed diesel fuel into the storage tank of such a pump shall be presumed to know the fuel will be consumed on the highway. (d) Violations.--A person may not do any of the following: (1) Import, export or transport within this Commonwealth diesel fuel, other than dyed diesel fuel, without the permit required under subsection (a)(1). (2) Transport diesel fuel in this Commonwealth without the permit required under subsection (a)(1). (3) Operate a motor vehicle on the public highways of this Commonwealth with dyed diesel fuel in the fuel supply tank except as provided in subsection (c)(1). (4) Sell or deliver dyed diesel fuel from a retail pump unless the pump is properly labeled as required under subsection (b). (e) Criminal penalty.--A person who violates any provision of subsection (d) commits a summary offense and shall, upon conviction, be sentenced to pay a fine of not less than $100 nor more than $2,000 or to imprisonment for not more than 90 days, or both. (f) Civil penalty.--In addition to any penalty provided in subsection (d), a person who violates subsection (c)(1) or (2) shall be assessed a penalty of $1,000 or $10 per gallon of dyed diesel fuel involved in the sale, delivery or consumption, whichever amount is more. This amount shall be multiplied by the number of prior penalties imposed on the violator under this subsection. The resulting product shall be the penalty to be imposed. (g) Enforcement.-- (1) Any revenue enforcement agent or other person authorized by the department may enter any place where fuels are produced or stored and may physically inspect any tank, reservoir or other container that can be used for the production, storage or transportation of diesel fuel, diesel fuel dyes or diesel fuel markers. Inspection may also be made of any equipment used for or in connection with the production, storage or transportation of diesel fuel, diesel fuel dyes or diesel fuel markers. This includes any equipment used for the dyeing or marking of diesel fuel. Books, records and other documents may be inspected to determine tax liability. An agent may detain a vehicle, vessel or railroad tank car placed on a customer's siding for use or storage for the purpose of inspecting fuel tanks or fuel storage tanks as necessary to determine the amount and composition of the fuel. An agent may take and remove samples of diesel fuel in reasonable quantities necessary to determine the composition of the fuel. (2) A person that refuses to allow an inspection as provided in this subsection commits a summary offense and shall, upon conviction, be sentenced to pay a fine of not less than $1,000 nor more than $2,000 for each refusal.

75 Pa.C.S. § 9020 Disposition of fees, fines and forfeitures.

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.

75 Pa.C.S. § 9021 Certified copies of records.

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.

75 Pa.C.S. § 9022 Uncollectible checks.

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 the department.

75 Pa.C.S. § 9023 Application of Prevailing Wage Act to locally funded highway and bridge projects.

(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 than maintenance work, done under contract and paid for in whole or in part out of the funds of a public body if the estimated cost of the total project is in excess of $100,000. The term shall not include work performed under a rehabilitation or manpower training program. (b) Applicability.--This section shall apply to a contract entered on or after the effective date of this section. (c) Definition.--As used in this section, the term "locally funded" means a highway or bridge project that is funded entirely by funds: (1) paid to counties under section 9010(b) (relating to disposition and use of tax), including borrowed funds under section 9010(b)(2)(ii), whether expended by the county or allocated or apportioned to political subdivisions; (2) allocated or appropriated to municipalities under the act of June 1, 1956 (1955 P.L.1944, No.655), referred to as the Liquid Fuels Tax Municipal Allocation Law; (3) made available to municipalities from the Highway Bridge Improvement Restricted Account within the Motor License Fund for expenditure on bridge rehabilitation, replacement and removal projects pursuant to the act of December 8, 1982 (P.L.848, No.235), known as the Highway-Railroad and Highway Bridge Capital Budget Act for 1982-1983, and its supplements; (4) awarded to municipalities as transportation enhancement grants under section 3116 (relating to automated red light enforcement systems in first class cities) or 3117 (relating to automated red light enforcement systems in certain municipalities); (5) allocated from municipal budgetary sources using revenues derived through municipal taxes or fees; or (6) allocated to municipalities under 58 Pa.C.S. (relating to oil and gas). (Nov. 25, 2013, P.L.974, No.89, eff. January 1, 2014) Amendment. Act 89 added section 9023. Section 43(4) of Act 89 provided section 9023 shall apply to contracts entered into on or after January 1, 2014. See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations.

75 Pa.C.S. § 9024 Electric vehicle road user charge.

(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 with paying the vehicle registration fee imposed under Chapter 13 (relating to registration of vehicles). (b) New or temporary vehicle registration.--New or temporary registration for an electric vehicle or plug-in hybrid electric vehicle issued on or after the effective date of this subsection shall be subject to the electric vehicle road user charge imposed under subsection (a). The Department of Transportation shall send a form to the owner or registrant for the payment of the electric vehicle road user charge for the initial registration consistent with Chapter 13. (c) Renewal of vehicle registration.--At least 60 days prior to the expiration of registration for an electric vehicle or plug-in hybrid electric vehicle under subsection (a), the Department of Transportation shall send to the owner or registrant a form for the payment of the electric vehicle road user charge for the renewal of registration consistent with Chapter 13. (c.1) Computation of electric vehicle road user charge.-- (1) The electric vehicle road user charge for an electric vehicle shall be as follows: (i) $200 upon initial registration in 2025 or upon renewal of registration submitted to the Department of Transportation for a registration that expires in 2025. (ii) $250 upon initial registration in 2026 or upon renewal of registration submitted to the Department of Transportation for a registration that expires in 2026. (iii) The amount under paragraph (2) upon initial registration in 2027 and each year thereafter or upon renewal of registration submitted to the Department of Transportation for a registration that expires in 2027 and each year thereafter. (2) On January 1, 2027, and each January 1 thereafter, the electric vehicle road user charge shall be fixed annually by the Department of Transportation based upon the electric vehicle road user charge in the prior year as adjusted to reflect the change in the Consumer Price Index for All Urban Consumers (CPI-U) for the United States for all items as published by the United States Department of Labor, Bureau of Labor Statistics, for the previous 12-month period. The electric vehicle road user charge as adjusted shall be rounded to the nearest multiple of $1. The Department of Transportation shall transmit notice of the new electric vehicle road user charge to the Legislative Reference Bureau by the preceding December 1 for publication in the next available issue of the Pennsylvania Bulletin no later than the preceding December 15. (3) The electric vehicle road user charge for a plug-in hybrid electric vehicle shall be 25% of the electric vehicle road user charge for an electric vehicle under paragraph (1) and shall be rounded to the nearest multiple of $1 as determined by the Department of Transportation. (4) If an owner or registrant of an electric vehicle or plug-in hybrid electric vehicle elects to pay an annual registration fee for a two-year registration period as provided under section 1307(g) (relating to period of registration), the electric vehicle road user charge shall be two times the amount required by this section as determined by the Department of Transportation. (d) Enrollment.-- (1) The Department of Transportation shall permit owners or registrants of electric vehicles and plug-in hybrid electric vehicles under subsection (a) to pay the electric vehicle road user charge as follows: (i) Enroll in a flat charge of the amount required under subsection (c.1) per year to the Department of Transportation provided by credit or debit card, check or money order or any other payment method approved by the Department of Transportation. Owners or registrants who elect this option may enroll in a paper form prescribed and furnished by the Department of Transportation instead of electronically. (ii) Enroll in a payment plan of the amount required under subsection (c.1) divided into monthly payments during the registration period to the Department of Transportation by credit or debit card, check or money order or any other payment method approved by the Department of Transportation. Owners or registrants who elect this option may enroll in a paper form prescribed and furnished by the Department of Transportation instead of electronically. (2) The charges under paragraph (1) shall not include a Federal tax, fee, levy or charge, and an owner or registrant of an electric vehicle or plug-in hybrid electric vehicle shall be responsible for paying any tax, fee, levy or charge imposed by the Congress of the United States after the effective date of this paragraph. (e) Concurrent registration.--The registration of electric vehicles and plug-in hybrid electric vehicles shall not be valid unless the owner or registrant enrolls in a payment option under subsection (d). (f) Penalty.--Failure to pay the electric vehicle road user charge within 30 days of the enrollment date established by the Department of Transportation shall result in a prohibition on renewal of the electric vehicle's or plug-in hybrid electric vehicle's registration. The Department of Transportation may not prohibit the renewal of a vehicle registration under subsection (d)(1)(ii) if the electric vehicle's or plug-in hybrid electric vehicle's owner or registrant is enrolled in a payment plan and makes timely payments according to the schedule established by the Department of Transportation. (g) Liability for unpaid tax amounts.--The owner or registrant of a vehicle subject to the electric vehicle road user charge under this section shall not be liable for any unpaid tax amount owed to the department prior to the effective date of this section for the tax imposed under section 9004(d) (relating to imposition of tax, exemptions and deductions). (h) Liens, penalties and interest prohibited.--The department may not impose liens, penalties or interest on the owner or registrant of a vehicle subject to the electric vehicle road user charge under this section for any unpaid tax amount owed to the department prior to the effective date of this subsection for the tax imposed under section 9004(d). (i) Criminal penalties and fines prohibited.--The owner of a vehicle subject to the electric vehicle road user charge under this section shall not be subject to any criminal penalties or fines under this chapter for any unpaid tax amounts owed to the department prior to the effective date of this section for the tax imposed under section 9004(d). (j) Charges for highway maintenance and construction.--The electric vehicle road user charge collected by the Department of Transportation under this section shall be transmitted to the State Treasurer for deposit into the Motor License Fund in accordance with the allocations under section 9511 (relating to allocation of proceeds). For purposes of aligning the electric vehicle road user charge with the allocations of proceeds, the electric vehicle road user charge must be allocated in accordance with the oil company franchise tax for highway maintenance and construction under section 9502 (relating to imposition of tax). (k) Exceptions.--The following electric vehicles and plug-in hybrid electric vehicles shall not be required to pay the electric vehicle road user charge under this section: (1) A golf cart. (2) A neighborhood electric vehicle. (3) A motorcycle or other vehicle with less than four wheels. (4) A vehicle that is not required to be registered with the Department of Transportation under this title. (5) A vehicle registered to a person exempt under section 9004(e) from reporting and paying a tax on liquid fuels, fuels or alternative fuels. (6) Qualified motor vehicles as defined under section 2101.1 (relating to definitions). (7) A motor vehicle with a model year of 1990 or older. (l) Exempt entities.-- (1) If a vehicle registered to an exempt entity is used for a nonexempt purpose during the registration year, the exempt entity shall pay an administrative penalty of $500 to the department. An exempt entity that improperly uses a vehicle for nonexempt purposes is not eligible to claim a refund for the vehicle under the provisions of section 9017 (relating to refunds). (2) An exempt entity applying for a refund under subsection (m) shall maintain records of vehicle usage certifying that an individual trip made by the vehicle was for a qualified exempt use. Individual trip logs, odometer readings and driver signatures shall be among the records required to substantiate exempt use. (3) The department may inspect the substantiating records for an exempt entity at any time. (4) The exempt entity shall cooperate with an agent of the department in an inspection under paragraph (3). (5) An exempt entity that refuses to permit the department or an agent appointed by the department in writing to examine the books, records, papers or other equipment associated with the operation of an electric vehicle or plug-in hybrid electric vehicle as permitted under paragraph (3) commits a summary offense and shall pay a fine of $500 for each electric vehicle and plug-in hybrid electric vehicle owned or operated by the exempt entity. (m) Refunds.--A person may be entitled to a refund of the electric vehicle road user charge paid for a vehicle that would otherwise have been exempt under section 9004. A person entitled to a refund of the electric vehicle road use fee shall apply for an annual refund in a manner similar to the refund process used for liquid fuels, fuels and alternative fuels under section 9017. (n) Rental vehicles.--The electric vehicle road user charge under this section shall be considered a rental vehicle licensing and title fee imposed by the Commonwealth under this title for the purposes of section 1603-A of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. (o) Regulations.--The Department of Transportation, in consultation with the department, may promulgate regulations to implement this section. (p) Temporary regulations.--In order to facilitate the prompt implementation of this section, regulations promulgated by the Department of Transportation in consultation with the department under this section during the two years following the effective date of this subsection shall be deemed temporary regulations, which shall expire no later than three years following the effective date of this subsection or upon the prompt promulgation of final regulations. The temporary regulations may not be subject to: (1) Sections 201, 202, 203, 204 and 205 of the act of July 31, 1968 (P.L.769, No.240), referred to as the Commonwealth Documents Law. (2) Section 204(b) of the act of October 15, 1980 (P.L.950, No.164), known as the Commonwealth Attorneys Act. (3) The act of June 25, 1982 (P.L.633, No.181), known as the Regulatory Review Act. (q) Applicability.--This section shall apply as follows: (1) Except as provided under paragraph (2), this section shall apply on and after April 1, 2025. (2) Subsection (d)(1)(ii) shall apply on and after July 17, 2026. (July 17, 2024, P.L.917, No.85; Nov. 18, 2024, P.L.1202, No.149, eff. imd.) 2024 Amendments. Act 85 added section 9024 and Act 149 added subsec. (q). Section 5 of Act 85 provided that the addition of subsec. (d)(1)(ii) shall take effect in 24 months and the remainder of the section shall take effect January 1, 2025. Cross References. Section 9024 is referred to in section 9002 of this title.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=75Fetched: 10/16/2026