§ 9004. Imposition of tax, exemptions and deductions. (a) Liquid fuels and fuels tax.--A permanent State tax of 12¢ a gallon or fractional part thereof is imposed and assessed upon all liquid fuels and fuels used or sold and delivered by distributors within this Commonwealth. (b) Oil company franchise tax for highway maintenance and construction.--In addition to the tax imposed by subsection (a), the tax imposed by Chapter 95 (relating to taxes for highway maintenance and construction) shall also be imposed and collected on liquid fuels and fuels, on a cents-per-gallon equivalent basis, upon all gallons of liquid fuels and fuels as are taxable under subsection (a). (c) Aviation gasoline tax.--In lieu of the taxes under subsections (a) and (b): (1) A State tax of 1 1/2