75 Pa.C.S. § 27 Repeal of Pa. Code provisions.
The provisions of 67 Pa. Code §§ 75.25, 75.26, 75.27 and 75.28 are repealed upon the publication of testing procedures as set forth in 75 Pa.C.S. § 1607(a) in the Pennsylvania Bulletin. 1997, APRIL 17, P.L.6, NO.3 § 20. Additional revenue from fee increases. The additional revenue derived from increases in fees specified under 75 Pa.C.S. §§ 1912, 1913, 1914, 1915, 1916, 1917, 1921, 1922, 1923, 1924, 1925, 1926, 1926.1, 1927, 1929, 1932, 1933 and 1952 shall be deposited in the Motor License Fund and is hereby appropriated for the use of the Department of Transportation for new highway capital projects. Of this amount $28,000,000 of the proceeds deposited in the Motor License Fund pursuant to this section is hereby appropriated to the Pennsylvania Turnpike Commission annually, to be distributed in the monthly amount of $2,333,333.33, for toll roads designated under the act of September 30, 1985 (P.L.240, No.61), known as the Turnpike Organization, Extension and Toll Road Conversion Act. This section shall operate as a pledge, by the Commonwealth to an individual or entity that acquires a bond issued by the commission, to:
(1) secure the portion of the money described in this section and distributed under this section; and
(2) not limit or alter the rights vested in the commission to the appropriation and distribution of the money set forth in this section. Explanatory Note. Act 3 amended, added or repealed sections 1303, 1310, 1310.1, 1311 and 1315 of Title 74 and sections 1307, 1318, 1912, 1913, 1914, 1915, 1916, 1917, 1920, 1921, 1922, 1923, 1924, 1925, 1926, 1926.1, 1927, 1929, 1932, 1933, 1952, 4702, 4904, 4908, 4921 and 4923, Chapter 90 and sections 9101,
9102, 9104, 9106, 9401, 9402, 9403, 9404, 9405, 9501, 9502, 9503, 9504, 9505, 9506, 9507, 9508, 9509, 9510, 9511.1, 9602, 9603 and 9606 of Title 75. § 21. Legislative intent.
(a) Liquid fuels tax collection points.--It is the intent of this act to move the collection point of both the fuel use tax and oil company franchise tax to the distributor level currently used for the collection of liquid fuels tax. It is also the intent of this act that no fuels or liquid fuels will be subject to double taxation as a result of the movement of the point of collection. The Department of Revenue is authorized to take reasonable and necessary steps to prevent such double taxation.
(b) Codification of The Liquid Fuels Tax Act and the Fuel Use Tax Act.--The addition of 75 Pa.C.S. Ch. 90 is a codification of the act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act, and the act of January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use Tax Act, and is intended as a continuation of those acts.
(c) Liability of dealer-users.--Notwithstanding the repeal of the Fuel Use Tax Act and the movement of the point of taxation for fuels to the distributor level, it is the intent of this act that dealer-users shall, after the effective date of the change in the point of taxation, remain liable for and continue to report and pay the fuel use tax on the use of any fuels upon which the tax imposed by 75 Pa.C.S. § 9004 has not been previously imposed and paid. The department is authorized to prescribe by published notice reasonable measures for such reporting and payment.
(d) Computation of "cents-per-gallon equivalent basis".--For purposes of the "cents-per-gallon equivalent basis" computation provided in 75 Pa.C.S. §§ 9002 and 9004 for the period from the effective date of such provisions to the following January 1, the department shall employ an average wholesale price of 90¢, and no determination or notice of that price is required. 1999, JUNE 25, P.L.164, NO.23