PRINTER'S NO. 2197
No. 1827 Session of 1981
INTRODUCED BY PICCOLA, MANMILLER, WAMBACH, LEVI AND DININNI,
SEPTEMBER 22, 1981
REFERRED TO COMMITTEE ON TRANSPORTATION, SEPTEMBER 22, 1981
AN ACT
1 Amending the act of May 21, 1931 (P.L.149, No.105), entitled, as
2 amended, "An act imposing a State tax, payable by those
3 herein defined as distributors, on liquid fuels used or sold
4 and delivered within the Commonwealth, which are practically,
5 and commercially suitable for use in internal combustion
6 engines for the generation of power; providing for the
7 collection and lien of the tax, and the distribution and use
8 of the proceeds thereof; requiring such distributors to
9 secure permits, to file corporate surety bonds and reports,
10 and to retain certain records; imposing duties on retail
11 dealers, common carriers, county commissioners, and such
12 distributors; providing for rewards; imposing certain costs
13 on counties; conferring powers and imposing duties on certain
14 State officers and departments; providing for refunds;
15 imposing penalties; and making an appropriation," further
16 providing for the distribution of certain moneys in the
17 county liquid fuels tax fund to political subdivisions in the
18 county and giving the county commissioners authority to
19 accumulate funds for the construction of bridges and making
20 an editorial change.
21 The General Assembly of the Commonwealth of Pennsylvania
22 hereby enacts as follows:
23 Section 1. Subsection (b) of section 10, act of May 21, 1931
24 (P.L.149, No.105), known as "The Liquid Fuels Tax Act," amended
25 December 1, 1959 (P.L.1629, No.599), is amended to read:
26 Section 10. Disposition and Use of Tax.--* * *
1 (b) The county commissioners may allocate and apportion
2 moneys from the county liquid fuels tax fund to the political
3 subdivisions within the county in the ratio as provided in this
4 subsection: Provided, however, That when the unencumbered
5 balance in the county liquid fuels tax fund is greater than the
6 receipts for the twelve months immediately preceding the date of
7 either of said reports the county commissioners may accumulate
8 as much thereof as it deems necessary for the construction of
9 bridges and thereafter shall notify the said political
10 subdivisions to make application within ninety (90) days for
11 participation in the redistribution of the said unencumbered
12 balance, which redistribution shall be effected within one
13 hundred twenty (120) days of the date of either of said reports,
14 and distribute the said unencumbered balance in excess of fifty
15 per cent (50%) of the receipts for the previous twelve months
16 aforesaid to the said political subdivisions making application
17 therefor in the following manner: fifty per cent (50%) of said
18 moneys shall be allocated and apportioned among the political
19 subdivisions within the county in the ratio which the total
20 mileage of all roads and streets, maintained by the several
21 political subdivisions making application, bears to the total
22 mileage of all such roads and streets, maintained by such
23 political subdivisions in the county as of January first of the
24 year in which an allocation is made, and: Provided further, That
25 the remaining fifty per cent (50%) of said moneys shall be
26 allocated and apportioned among the same subdivisions on a
27 population basis in the ratio which the population in each such
28 subdivision of the county, making applications, bears to the
29 total population of such political subdivisions: Provided,
30 further, That in the case of an emergency and upon approval of
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1 the Department of [Highways] Transportation, the county
2 commissioners may enter into contracts and obligations for the
3 expenditure of the estimated liquid fuels tax receipts for a
4 period not exceeding two years, and receive a credit for such
5 expenditures against such subsequent receipts: And provided
6 further, That except in the case of an emergency, as heretofore
7 authorized, no county shall carry over any credit balance
8 against future fuel tax receipts from year to year, and any
9 credit balance now carried on the reports or in the records of
10 the county commissioners, the department or the Department of
11 the Auditor General are hereby specifically invalidated and
12 declared null and void.
13 * * *
14 Section 2. This act shall take effect in 60 days.
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