CHAPTER 96 MOTOR CARRIERS ROAD TAX Sec. 9601. Short title of chapter. 9602. Definitions. 9603. Imposition of tax. 9604. Credit for motor fuel tax payment. 9605. Tax due date. 9606. Tax revenue to Motor License Fund. 9607. Calculation of amount of fuel used in Commonwealth. 9608. Report requirements. 9609. Average consumption. 9610. Records. 9611. Surety bond for payment of taxes. 9612. Arbitrary assessment to prevent tax avoidance. 9613. Penalty and interest for failure to report or pay tax. 9614. Time for payment of taxes, penalties and interest. 9615. Manner of payment and recovery of taxes, penalties and interest. 9615.1. Examination of records. 9616. Determination, redetermination and review. 9617. Timely mailing treated as timely filing and payment. 9618. Availability of records of other agencies. 9619. Highway Bridge Improvement Restricted Account. 9620. Appropriation and allocation of proceeds. 9621. Regulations. 9622. Reciprocal agreements. Enactment. Chapter 96 was added July 13, 1987, P.L.303, No.56, effective immediately and retroactive to July 1, 1987. Special Provisions in Appendix. See sections 4, 5, 7 and 8 of Act 56 of 1987 in the appendix to this title for special provisions relating to display of identification markers, continuation of prior tax, applicability and retroactivity. Cross References. Chapter 96 is referred to in sections 2101, 2101.1, 2102, 2103, 2104, 2105, 6117 of this title. § 9601. Short title of chapter. This chapter shall be known and may be cited as the Motor Carriers Road Tax Act.

CHAPTER 96 MOTOR CARRIERS ROAD TAX Sec. 9601. Short title of chapter. 9602. Definitions. 9603. Imposition of tax. 9604. Credit for motor fuel tax payment. 9605. Tax due date. 9606. Tax revenue to Motor License Fund. 9607. Calculation of amount of fuel used in Commonwealth. 9608. Report requirements. 9609. Average consumption. 9610. Records. 9611. Surety bond for payment of taxes. 9612. Arbitrary assessment to prevent tax avoidance. 9613. Penalty and interest for failure to report or pay tax. 9614. Time for payment of taxes, penalties and interest. 9615. Manner of payment and recovery of taxes, penalties and interest. 9615.1. Examination of records. 9616. Determination, redetermination and review. 9617. Timely mailing treated as timely filing and payment. 9618. Availability of records of other agencies. 9619. Highway Bridge Improvement Restricted Account. 9620. Appropriation and allocation of proceeds. 9621. Regulations. 9622. Reciprocal agreements. Enactment. Chapter 96 was added July 13, 1987, P.L.303, No.56, effective immediately and retroactive to July 1, 1987. Special Provisions in Appendix. See sections 4, 5, 7 and 8 of Act 56 of 1987 in the appendix to this title for special provisions relating to display of identification markers, continuation of prior tax, applicability and retroactivity. Cross References. Chapter 96 is referred to in sections 2101, 2101.1, 2102, 2103, 2104, 2105, 6117 of this title. § 9601. Short title of chapter. This chapter shall be known and may be cited as the Motor Carriers Road Tax Act.