PRINTER'S NO. 1172
No. 1002 Session of 2007
INTRODUCED BY DENLINGER, R. MILLER, BAKER, BENNINGHOFF, BOYD,
CALTAGIRONE, CAPPELLI, CLYMER, CREIGHTON, DALLY, FABRIZIO,
GEORGE, GODSHALL, GRELL, HENNESSEY, HERSHEY, HUTCHINSON,
KAUFFMAN, M. KELLER, MANN, MARKOSEK, NAILOR, NICKOL, PICKETT,
PYLE, RAPP, REICHLEY, ROHRER, ROSS, RUBLEY, SAYLOR AND
YOUNGBLOOD, APRIL 3, 2007
REFERRED TO COMMITTEE ON TRANSPORTATION, APRIL 3, 2007
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further providing, in motorbus road tax credits or
3 refund, for bus company reimbursement for motor fuel tax.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Section 9805 of Title 75 of the Pennsylvania
7 Consolidated Statutes is amended to read:
8 § 9805. Bus company reimbursement for motor fuel tax.
9 (a) General rule.--Every bus company shall be reimbursed in
10 an amount determined by the department to be equivalent to the
11 additional tax imposed by section 9502(a)(4) (relating to
12 imposition of tax) and paid directly or indirectly by the bus
13 company on fuel consumed by the bus company in its operations of
14 motorbuses within this Commonwealth. The bus company must, under
15 regulations of the department, submit an application for
16 reimbursement to the department on or before the last day of the
1 month immediately following the close of each quarter. The
2 reimbursements authorized by this [section] subsection shall not
3 include nor be subject to the payment of interest by the
4 Commonwealth.
5 (b) Intercity buses.--The following shall apply:
6 (1) A bus company shall be reimbursed for the tax
7 imposed by section 9004(a) and (b) (relating to imposition of
8 tax, exemptions and deductions) which it has paid on fuels
9 used in the operation of the bus company of intercity buses
10 on highways within this Commonwealth, as determined under
11 section 9607 (relating to calculation of amount of fuel used
12 in Commonwealth).
13 (2) No claim for reimbursement of taxes imposed under
14 subsection (a) shall be allowed for intercity buses under
15 this subsection.
16 (3) A bus company must submit an application for
17 reimbursement to the department on or before the last day of
18 the month immediately following the close of each quarter.
19 The reimbursements authorized by this subsection shall not
20 include nor be subject to the payment of interest by the
21 Commonwealth.
22 (4) For the purposes of this subsection, the term
23 "intercity bus" shall mean a motorbus which meets all of the
24 following:
25 (i) Is used to furnish, for compensation, passenger
26 land transportation which is available to the general
27 public.
28 (ii) Is engaged in either scheduled or nonscheduled
29 transportation.
30 Section 2. This act shall take effect in 60 days.
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