75 Pa.C.S. Ch. 98

in effect

75 Pa.C.S. § 9801 Short title of chapter (Repealed).

1995 Repeal. Section 9801 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9802 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: "Bus company." Every person who operates or causes to be operated any motorbus on any highway in this Commonwealth. "Department." The Department of Revenue of the Commonwealth. "Highway." The Pennsylvania Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for purposes of vehicular travel. The term does not include a roadway or driveway upon grounds owned by private persons, colleges, universities or other institutions. "Motor fuel." Includes "fuels" as defined in the act of January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use Tax Act, and "liquid fuels" as defined in the act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act. "Motorbus." A qualified motor vehicle under section 9602 (relating to definitions) with a seating capacity of 20 or more passengers, excluding the driver, except a school bus. "Operations." Operations of all motorbuses, whether loaded or empty, whether for compensation or not for compensation and whether owned by or leased to the bus company which operates them or causes them to be operated. "Qualified motor vehicle." A qualified motor vehicle as defined in section 9602 (relating to definitions). "Secretary." The Secretary of Revenue of the Commonwealth. (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996) 1995 Amendment. Act 75 amended the def. of "motorbus" and added the def. of "qualified motor vehicle." References in Text. 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, referred to in the def. of "motor fuel," were repealed by the act of April 17, 1997 (P.L.6, No.3). The subject matter is now contained in Chapter 90 of this title.

75 Pa.C.S. § 9803 Imposition of tax (Repealed).

1995 Repeal. Section 9803 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9804 Exemptions (Repealed).

1995 Repeal. Section 9804 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9805 Bus company reimbursement for motor fuel tax.

Every bus company shall be reimbursed in an amount determined by the department to be equivalent to the additional tax imposed by section 9502(a)(4) (relating to imposition of tax) and paid directly or indirectly by the bus company on fuel consumed by the bus company in its operations of motorbuses within this Commonwealth. The bus company must, under regulations of the department, submit an application for reimbursement to the department on or before the last day of the month immediately following the close of each quarter. The reimbursements authorized by this section shall not include nor be subject to the payment of interest by the Commonwealth. (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996; Dec. 21, 1998, P.L.1126, No.151, eff. Jan. 1, 1999)

75 Pa.C.S. § 9806 Tax due date (Repealed).

1995 Repeal. Section 9806 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9807 Tax revenue to Motor License Fund (Repealed).

1995 Repeal. Section 9807 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9808 Calculation of amount of fuel used in Commonwealth (Repealed).

1995 Repeal. Section 9808 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9809 Report requirements (Repealed).

1995 Repeal. Section 9809 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9810 Identification markers required (Repealed).

1995 Repeal. Section 9810 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9811 Average consumption (Repealed).

1995 Repeal. Section 9811 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9812 Records (Repealed).

1995 Repeal. Section 9812 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9813 Penalty and interest for failure to report or pay tax (Repealed).

1995 Repeal. Section 9813 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9814 Time for payment of taxes, penalties and interest (Repealed).

1995 Repeal. Section 9814 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9815 Manner of payment and recovery of taxes, penalties and interest (Repealed).

1995 Repeal. Section 9815 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9816 Determination, redetermination and review (Repealed).

1995 Repeal. Section 9816 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9817 Timely mailing treated as timely filing and payment (Repealed).

1995 Repeal. Section 9817 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9818 Availability of records of other agencies (Repealed).

1995 Repeal. Section 9818 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9819 False statements and penalties (Repealed).

1995 Repeal. Section 9819 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9820 Special investigators; powers (Repealed).

1995 Repeal. Section 9820 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

75 Pa.C.S. § 9821 Regulations (Repealed).

1995 Repeal. Section 9821 was repealed December 20, 1995, P.L.669, No.75, effective January 1, 1996.

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