CHAPTER 95 TAXES FOR HIGHWAY MAINTENANCE AND CONSTRUCTION Sec. 9501. Definitions. 9502. Imposition of tax. 9503. Reports and payment of tax (Repealed). 9504. Timely mailing treated as timely filing and payment (Repealed). 9505. Extension of time to file reports (Repealed). 9506. Administration and enforcement (Repealed). 9507. Interstate cooperation in collecting tax (Repealed). 9508. Assessment and appeals (Repealed). 9509. Retention of records (Repealed). 9510. Penalties (Repealed). 9511. Allocation of proceeds. 9511.1. Imposition of additional tax (Repealed). 9511.2. Special revenue bonds. 9511.3. Expenses. 9511.4. Special revenue bonds and preliminary or interim financing. 9511.5. Application of proceeds of obligations, lien of holders of obligations, design-build requirement and projects approved by General Assembly. 9511.6. Trust indenture, protection of holders of obligations and depositories. 9511.7. Exemption from Commonwealth taxation. 9511.8. Costs related to Federal Income Tax matters. 9511.9. Special revenue refunding bonds. 9511.10. Remedies of trustees and of holders of obligations. 9511.11. Pledged revenues. 9511.12. (Reserved). 9511.13. Supplement to other laws and liberal construction. 9512. Severability of provisions. Enactment. Chapter 95 was added June 23, 1981, P.L.98, No.35, effective immediately. Chapter Heading. The heading of Chapter 95 was amended July 22, 1983, P.L.122, No.32, effective in 15 days. Cross References. Chapter 95 is referred to in sections 9004, 9014 of this title. § 9501. Definitions. The following words and terms when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Act 3." The act of April 17, 1997 (P.L.6, No.3), entitled, "An act amending Titles 74 (Transportation) and 75 (Vehicles) of the Pennsylvania Consolidated Statutes, further providing for annual appropriation and computation of subsidy and for distribution of funding; providing for distribution of supplemental funding; further providing for use of funds distributed; providing for public transportation grants management accountability, for competitive procurement and for the Public Transportation Assistance Fund; further providing for period of registration, for duties of agents, for registration and other fees, for requirements for periodic inspection of vehicles, for limits on number of towed vehicles, for operation of certain combinations on interstate and other highways and for width and length of vehicles; providing for liquid fuels and fuels permits and bond or deposit of securities, for imposition of liquid fuels and fuels tax, for taxpayer, for distributor's report and payment of tax, for determination of tax, penalties and interest, for examination of records and equipment, for retention of records by distributors and dealers, for disposition and use of tax, for discontinuance or transfer of business, for suspension or revocation of permits, for lien of taxes, penalties and interest, for collection of unpaid taxes, for reports from common carriers, for violations and reward for detection of violations, for refunds, for diesel fuel importers and transporters, for prohibiting use of dyed diesel fuel, for disposition of fees, fines and forfeitures, for certified copies of records and for uncollectible checks; further providing for distribution of State highway maintenance funds and for standards and methodology for data collection; providing for dirt and gravel road maintenance; further providing for imposition of tax and additional tax; providing for tax on alternative fuels; further providing for disposition of tax revenue; making an appropriation; and making repeals." "Annual debt service payments." The annual debt service payments on the bonds issued under section 9511.2 (relating to special revenue bonds) and payable by the commission to the department as part of annual base payments as defined under section 8901 (relating to definitions). "Bond-related expenses." The term shall include all of the following: (1) Printing, publication or advertising expenses with respect to the sale and issuance of bonds. (2) Fees, expenses and costs of registrars. (3) Fees, expenses and costs of attorneys, accountants, feasibility consultants, computer programmers or other experts employed to aid in the sale and issuance of the bonds. (4) Other costs, fees and expenses incurred or reasonably related to the issuance and sale of the bonds including the funding of a debt service reserve fund. "Bond-related obligation." An agreement or contractual relationship between the Pennsylvania Turnpike Commission and: (1) a bank, trust company, insurance company, surety bonding company, pension fund or other financial institution providing increased credit on or security for the bonds or liquidity for secondary market transactions; or (2) the counter party to a swap agreement. "Commission." The Pennsylvania Turnpike Commission or any successor organization. "Cost of the department." The term includes the costs of all of the following: (1) Constructing, reconstructing, widening, expanding or extending the State highway and rural State highway system and connecting roads, tunnels and bridges. (2) Systems of public passenger transportation or portions of the systems, the placing of the systems in operation and the condemnation of property necessary for construction and operation of the systems. (3) Lands, property rights, rights-of-way, easements and franchises acquired, which are deemed necessary or convenient for the construction, reconstruction, widening, expanding or extending under paragraph (1) or (2). (4) Machinery and equipment, financing charges, interest prior to and during construction and for one year after completion of construction. (5) Any of the following: (i) Traffic estimates, engineering and legal expenses, plans, specifications, surveys and estimates of cost and of revenues. (ii) Other expenses necessary or incident to determining the feasibility or practicability of the enterprise. This subparagraph includes administrative and legal expenses. (iii) Other expenses as may be necessary or incident to the financing authorized under this chapter, the construction, reconstruction, widening, expanding or extending of the State highway and the rural State highway system and connecting roads, tunnels and bridges. (6) Any obligation or expense contracted for by the department, or with the United States or an agency of the United States, for traffic surveys, preparation of plans and specifications, supervision of construction and other engineering, administrative and legal services and expenses in connection with the construction, reconstruction, widening, expanding or extending of the State highway and rural State highway system or any of the connecting roads, tunnels and bridges or the costs of the systems of public passenger transportation or portions of the systems. (7) Payment of any notes or other obligations if the notes or other obligations were issued for the payment of a cost of the department. "Design-build arrangement." A procurement or project delivery arrangement whereby a single entity, which may be a single contractor or a consortium comprised of multiple contractors, engineers and other subconsultants, is responsible for both the design and construction of a transportation project with a guaranteed completion date and guaranteed maximum price. "Pledged revenues." Annual debt service payments and revenues described in section 9511.11(b)(2) (relating to pledged revenues). "Regularly scheduled debt service." The scheduled payments due for principal and interest on bonds, without regard to any acceleration of the due date of such principal or interest by reason of mandatory or optional redemption or acceleration resulting from default or otherwise, other than an advancement of payment resulting from a mandatory sinking fund payment. "Rural State highway system." All roads and highways taken over by the Commonwealth as State highways under the provisions of the act of June 22, 1931 (P.L.594, No.203), referred to as the Township State Highway Law, and all other roads and highways specifically designated by the Secretary of Transportation as Rural State Highways. "State highway." All roads and highways taken over by the Commonwealth as State highways under the provisions of any statute other than the act of June 22, 1931 (P.L.594, No.203), referred to as the Township State Highway Law. Unless clearly intended, the term shall not include any street in any city, borough or incorporated town, even though the same may have been taken over as a State highway. (July 18, 2007, P.L.169, No.44, eff. imd.) 2007 Amendment. Act 44 added section 9501. Section 11.1 of Act 44 provided that Act 44 shall apply retroactively to July 1, 2007.
CHAPTER 95 TAXES FOR HIGHWAY MAINTENANCE AND CONSTRUCTION Sec. 9501. Definitions. 9502. Imposition of tax. 9503. Reports and payment of tax (Repealed). 9504. Timely mailing treated as timely filing and payment (Repealed). 9505. Extension of time to file reports (Repealed). 9506. Administration and enforcement (Repealed). 9507. Interstate cooperation in collecting tax (Repealed). 9508. Assessment and appeals (Repealed). 9509. Retention of records (Repealed). 9510. Penalties (Repealed). 9511. Allocation of proceeds. 9511.1. Imposition of additional tax (Repealed). 9511.2. Special revenue bonds. 9511.3. Expenses. 9511.4. Special revenue bonds and preliminary or interim financing. 9511.5. Application of proceeds of obligations, lien of holders of obligations, design-build requirement and projects approved by General Assembly. 9511.6. Trust indenture, protection of holders of obligations and depositories. 9511.7. Exemption from Commonwealth taxation. 9511.8. Costs related to Federal Income Tax matters. 9511.9. Special revenue refunding bonds. 9511.10. Remedies of trustees and of holders of obligations. 9511.11. Pledged revenues. 9511.12. (Reserved). 9511.13. Supplement to other laws and liberal construction. 9512. Severability of provisions. Enactment. Chapter 95 was added June 23, 1981, P.L.98, No.35, effective immediately. Chapter Heading. The heading of Chapter 95 was amended July 22, 1983, P.L.122, No.32, effective in 15 days. Cross References. Chapter 95 is referred to in sections 9004, 9014 of this title. § 9501. Definitions. The following words and terms when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Act 3." The act of April 17, 1997 (P.L.6, No.3), entitled, "An act amending Titles 74 (Transportation) and 75 (Vehicles) of the Pennsylvania Consolidated Statutes, further providing for annual appropriation and computation of subsidy and for distribution of funding; providing for distribution of supplemental funding; further providing for use of funds distributed; providing for public transportation grants management accountability, for competitive procurement and for the Public Transportation Assistance Fund; further providing for period of registration, for duties of agents, for registration and other fees, for requirements for periodic inspection of vehicles, for limits on number of towed vehicles, for operation of certain combinations on interstate and other highways and for width and length of vehicles; providing for liquid fuels and fuels permits and bond or deposit of securities, for imposition of liquid fuels and fuels tax, for taxpayer, for distributor's report and payment of tax, for determination of tax, penalties and interest, for examination of records and equipment, for retention of records by distributors and dealers, for disposition and use of tax, for discontinuance or transfer of business, for suspension or revocation of permits, for lien of taxes, penalties and interest, for collection of unpaid taxes, for reports from common carriers, for violations and reward for detection of violations, for refunds, for diesel fuel importers and transporters, for prohibiting use of dyed diesel fuel, for disposition of fees, fines and forfeitures, for certified copies of records and for uncollectible checks; further providing for distribution of State highway maintenance funds and for standards and methodology for data collection; providing for dirt and gravel road maintenance; further providing for imposition of tax and additional tax; providing for tax on alternative fuels; further providing for disposition of tax revenue; making an appropriation; and making repeals." "Annual debt service payments." The annual debt service payments on the bonds issued under section 9511.2 (relating to special revenue bonds) and payable by the commission to the department as part of annual base payments as defined under section 8901 (relating to definitions). "Bond-related expenses." The term shall include all of the following: (1) Printing, publication or advertising expenses with respect to the sale and issuance of bonds. (2) Fees, expenses and costs of registrars. (3) Fees, expenses and costs of attorneys, accountants, feasibility consultants, computer programmers or other experts employed to aid in the sale and issuance of the bonds. (4) Other costs, fees and expenses incurred or reasonably related to the issuance and sale of the bonds including the funding of a debt service reserve fund. "Bond-related obligation." An agreement or contractual relationship between the Pennsylvania Turnpike Commission and: (1) a bank, trust company, insurance company, surety bonding company, pension fund or other financial institution providing increased credit on or security for the bonds or liquidity for secondary market transactions; or (2) the counter party to a swap agreement. "Commission." The Pennsylvania Turnpike Commission or any successor organization. "Cost of the department." The term includes the costs of all of the following: (1) Constructing, reconstructing, widening, expanding or extending the State highway and rural State highway system and connecting roads, tunnels and bridges. (2) Systems of public passenger transportation or portions of the systems, the placing of the systems in operation and the condemnation of property necessary for construction and operation of the systems. (3) Lands, property rights, rights-of-way, easements and franchises acquired, which are deemed necessary or convenient for the construction, reconstruction, widening, expanding or extending under paragraph (1) or (2). (4) Machinery and equipment, financing charges, interest prior to and during construction and for one year after completion of construction. (5) Any of the following: (i) Traffic estimates, engineering and legal expenses, plans, specifications, surveys and estimates of cost and of revenues. (ii) Other expenses necessary or incident to determining the feasibility or practicability of the enterprise. This subparagraph includes administrative and legal expenses. (iii) Other expenses as may be necessary or incident to the financing authorized under this chapter, the construction, reconstruction, widening, expanding or extending of the State highway and the rural State highway system and connecting roads, tunnels and bridges. (6) Any obligation or expense contracted for by the department, or with the United States or an agency of the United States, for traffic surveys, preparation of plans and specifications, supervision of construction and other engineering, administrative and legal services and expenses in connection with the construction, reconstruction, widening, expanding or extending of the State highway and rural State highway system or any of the connecting roads, tunnels and bridges or the costs of the systems of public passenger transportation or portions of the systems. (7) Payment of any notes or other obligations if the notes or other obligations were issued for the payment of a cost of the department. "Design-build arrangement." A procurement or project delivery arrangement whereby a single entity, which may be a single contractor or a consortium comprised of multiple contractors, engineers and other subconsultants, is responsible for both the design and construction of a transportation project with a guaranteed completion date and guaranteed maximum price. "Pledged revenues." Annual debt service payments and revenues described in section 9511.11(b)(2) (relating to pledged revenues). "Regularly scheduled debt service." The scheduled payments due for principal and interest on bonds, without regard to any acceleration of the due date of such principal or interest by reason of mandatory or optional redemption or acceleration resulting from default or otherwise, other than an advancement of payment resulting from a mandatory sinking fund payment. "Rural State highway system." All roads and highways taken over by the Commonwealth as State highways under the provisions of the act of June 22, 1931 (P.L.594, No.203), referred to as the Township State Highway Law, and all other roads and highways specifically designated by the Secretary of Transportation as Rural State Highways. "State highway." All roads and highways taken over by the Commonwealth as State highways under the provisions of any statute other than the act of June 22, 1931 (P.L.594, No.203), referred to as the Township State Highway Law. Unless clearly intended, the term shall not include any street in any city, borough or incorporated town, even though the same may have been taken over as a State highway. (July 18, 2007, P.L.169, No.44, eff. imd.) 2007 Amendment. Act 44 added section 9501. Section 11.1 of Act 44 provided that Act 44 shall apply retroactively to July 1, 2007.
CHAPTER 95 TAXES FOR HIGHWAY MAINTENANCE AND CONSTRUCTION Sec. 9501. Definitions. 9502. Imposition of tax. 9503. Reports and payment of tax (Repealed). 9504. Timely mailing treated as timely filing and payment (Repealed). 9505. Extension of time to file reports (Repealed). 9506. Administration and enforcement (Repealed). 9507. Interstate cooperation in collecting tax (Repealed). 9508. Assessment and appeals (Repealed). 9509. Retention of records (Repealed). 9510. Penalties (Repealed). 9511. Allocation of proceeds. 9511.1. Imposition of additional tax (Repealed). 9511.2. Special revenue bonds. 9511.3. Expenses. 9511.4. Special revenue bonds and preliminary or interim financing. 9511.5. Application of proceeds of obligations, lien of holders of obligations, design-build requirement and projects approved by General Assembly. 9511.6. Trust indenture, protection of holders of obligations and depositories. 9511.7. Exemption from Commonwealth taxation. 9511.8. Costs related to Federal Income Tax matters. 9511.9. Special revenue refunding bonds. 9511.10. Remedies of trustees and of holders of obligations. 9511.11. Pledged revenues. 9511.12. (Reserved). 9511.13. Supplement to other laws and liberal construction. 9512. Severability of provisions. Enactment. Chapter 95 was added June 23, 1981, P.L.98, No.35, effective immediately. Chapter Heading. The heading of Chapter 95 was amended July 22, 1983, P.L.122, No.32, effective in 15 days. Cross References. Chapter 95 is referred to in sections 9004, 9014 of this title. § 9501. Definitions. The following words and terms when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Act 3." The act of April 17, 1997 (P.L.6, No.3), entitled, "An act amending Titles 74 (Transportation) and 75 (Vehicles) of the Pennsylvania Consolidated Statutes, further providing for annual appropriation and computation of subsidy and for distribution of funding; providing for distribution of supplemental funding; further providing for use of funds distributed; providing for public transportation grants management accountability, for competitive procurement and for the Public Transportation Assistance Fund; further providing for period of registration, for duties of agents, for registration and other fees, for requirements for periodic inspection of vehicles, for limits on number of towed vehicles, for operation of certain combinations on interstate and other highways and for width and length of vehicles; providing for liquid fuels and fuels permits and bond or deposit of securities, for imposition of liquid fuels and fuels tax, for taxpayer, for distributor's report and payment of tax, for determination of tax, penalties and interest, for examination of records and equipment, for retention of records by distributors and dealers, for disposition and use of tax, for discontinuance or transfer of business, for suspension or revocation of permits, for lien of taxes, penalties and interest, for collection of unpaid taxes, for reports from common carriers, for violations and reward for detection of violations, for refunds, for diesel fuel importers and transporters, for prohibiting use of dyed diesel fuel, for disposition of fees, fines and forfeitures, for certified copies of records and for uncollectible checks; further providing for distribution of State highway maintenance funds and for standards and methodology for data collection; providing for dirt and gravel road maintenance; further providing for imposition of tax and additional tax; providing for tax on alternative fuels; further providing for disposition of tax revenue; making an appropriation; and making repeals." "Annual debt service payments." The annual debt service payments on the bonds issued under section 9511.2 (relating to special revenue bonds) and payable by the commission to the department as part of annual base payments as defined under section 8901 (relating to definitions). "Bond-related expenses." The term shall include all of the following: (1) Printing, publication or advertising expenses with respect to the sale and issuance of bonds. (2) Fees, expenses and costs of registrars. (3) Fees, expenses and costs of attorneys, accountants, feasibility consultants, computer programmers or other experts employed to aid in the sale and issuance of the bonds. (4) Other costs, fees and expenses incurred or reasonably related to the issuance and sale of the bonds including the funding of a debt service reserve fund. "Bond-related obligation." An agreement or contractual relationship between the Pennsylvania Turnpike Commission and: (1) a bank, trust company, insurance company, surety bonding company, pension fund or other financial institution providing increased credit on or security for the bonds or liquidity for secondary market transactions; or (2) the counter party to a swap agreement. "Commission." The Pennsylvania Turnpike Commission or any successor organization. "Cost of the department." The term includes the costs of all of the following: (1) Constructing, reconstructing, widening, expanding or extending the State highway and rural State highway system and connecting roads, tunnels and bridges. (2) Systems of public passenger transportation or portions of the systems, the placing of the systems in operation and the condemnation of property necessary for construction and operation of the systems. (3) Lands, property rights, rights-of-way, easements and franchises acquired, which are deemed necessary or convenient for the construction, reconstruction, widening, expanding or extending under paragraph (1) or (2). (4) Machinery and equipment, financing charges, interest prior to and during construction and for one year after completion of construction. (5) Any of the following: (i) Traffic estimates, engineering and legal expenses, plans, specifications, surveys and estimates of cost and of revenues. (ii) Other expenses necessary or incident to determining the feasibility or practicability of the enterprise. This subparagraph includes administrative and legal expenses. (iii) Other expenses as may be necessary or incident to the financing authorized under this chapter, the construction, reconstruction, widening, expanding or extending of the State highway and the rural State highway system and connecting roads, tunnels and bridges. (6) Any obligation or expense contracted for by the department, or with the United States or an agency of the United States, for traffic surveys, preparation of plans and specifications, supervision of construction and other engineering, administrative and legal services and expenses in connection with the construction, reconstruction, widening, expanding or extending of the State highway and rural State highway system or any of the connecting roads, tunnels and bridges or the costs of the systems of public passenger transportation or portions of the systems. (7) Payment of any notes or other obligations if the notes or other obligations were issued for the payment of a cost of the department. "Design-build arrangement." A procurement or project delivery arrangement whereby a single entity, which may be a single contractor or a consortium comprised of multiple contractors, engineers and other subconsultants, is responsible for both the design and construction of a transportation project with a guaranteed completion date and guaranteed maximum price. "Pledged revenues." Annual debt service payments and revenues described in section 9511.11(b)(2) (relating to pledged revenues). "Regularly scheduled debt service." The scheduled payments due for principal and interest on bonds, without regard to any acceleration of the due date of such principal or interest by reason of mandatory or optional redemption or acceleration resulting from default or otherwise, other than an advancement of payment resulting from a mandatory sinking fund payment. "Rural State highway system." All roads and highways taken over by the Commonwealth as State highways under the provisions of the act of June 22, 1931 (P.L.594, No.203), referred to as the Township State Highway Law, and all other roads and highways specifically designated by the Secretary of Transportation as Rural State Highways. "State highway." All roads and highways taken over by the Commonwealth as State highways under the provisions of any statute other than the act of June 22, 1931 (P.L.594, No.203), referred to as the Township State Highway Law. Unless clearly intended, the term shall not include any street in any city, borough or incorporated town, even though the same may have been taken over as a State highway. (July 18, 2007, P.L.169, No.44, eff. imd.) 2007 Amendment. Act 44 added section 9501. Section 11.1 of Act 44 provided that Act 44 shall apply retroactively to July 1, 2007.
