PRINTER'S NO. 663
No. 612 Session of 1979
INTRODUCED BY DININNI, MARCH 7, 1979
REFERRED TO COMMITTEE ON TRANSPORTATION, MARCH 7, 1979
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 imposition, rate and disposition of the tax
17 on liquid fuels.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 4, act of May 21, 1931 (P.L.149, No.105),
21 known as "The Liquid Fuels Tax Act," amended December 19, 1975
22 (P.L.556, No.156), is amended to read:
23 Section 4. Imposition of Tax; Exemptions and Deductions.--A
24 permanent State tax composed of:
25 (1) A tax of eight cents a gallon, or fractional part
26 thereof; and
1 (2) A tax of six per centum of the wholesale price;
2 is hereby imposed and assessed upon all liquid fuels used or
3 sold and delivered by distributors within this Commonwealth,
4 excepting liquid fuels delivered to the United States Government
5 on presentation of a duly authorized United States Government
6 exemption certificate or other evidence satisfactory to the
7 department, and such liquid fuels used or sold and delivered as
8 are not within the taxing power of this Commonwealth under the
9 Commerce Clause of the Constitution of the United States and
10 excepting liquid fuels used as fuel in aircraft or aircraft
11 engines and excepting liquid fuels delivered to the
12 Commonwealth, every political subdivision, any volunteer fire
13 company, any volunteer ambulance service, any volunteer rescue
14 squad, any second class county port authority and nonpublic
15 schools not operated for profit on presentation of evidence
16 satisfactory to the department. The tax herein imposed and
17 assessed shall be collected by and paid to the Commonwealth but
18 once in respect to any liquid fuels.
19 In lieu of the foregoing taxes, a permanent State tax of one
20 and one-half cents a gallon, or fractional part thereof, is
21 hereby imposed and assessed upon all liquid fuels used or sold
22 and delivered by distributors within this Commonwealth for use
23 as fuel in propeller-driven piston engine aircraft or aircraft
24 engines, and, except as hereinafter provided, one and one-half
25 cents a gallon, or fractional part thereof, upon all liquid
26 fuels used or sold and delivered by distributors within this
27 Commonwealth for use as fuel in turbine propeller jet, turbo-
28 jet, or jet driven aircraft and aircraft engines. Beginning
29 January 1, 1960, and thereafter, a State tax of one cent a
30 gallon, or fractional part thereof, is hereby imposed and
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1 assessed upon all liquid fuels used or sold and delivered by
2 distributors within this Commonwealth for use as fuel in turbine
3 propeller jet, turbo-jet, or jet driven aircraft and aircraft
4 engines.
5 For the purposes of this act, the term "wholesale price"
6 shall not include any other Federal or State taxes imposed
7 directly on the sale or use of such fuels.
8 Distributors shall be liable to the Commonwealth for the
9 collection and payment of the tax imposed by this act. The tax
10 imposed by this act shall be collected by the distributor at the
11 time the liquid fuels are used or sold and delivered by the
12 distributor and shall be borne by the consumer.
13 The department shall allow such handling and storage losses
14 of liquid fuels as are substantiated to its satisfaction.
15 Section 2. The first paragraph of subsection (a) and
16 subsection (d) of section 10 of the act, (a) amended July 30,
17 1975 (P.L.124, No.61) and (d) amended December 1, 1959
18 (P.L.1629, No.599), are amended to read:
19 Section 10. Disposition and Use of Tax.--(a) One-half cent
20 per gallon of the permanent tax collected under the provisions
21 of this act, other than that portion of the revenues
22 attributable to the tax imposed pursuant to section 4(2), shall
23 be paid into the Liquid Fuels Tax Fund of the State Treasury;
24 and such moneys, paid into said fund, are hereby specifically
25 appropriated for the purposes hereinafter set forth.
26 * * *
27 (d) [The remaining two and one-half cents per gallon of the
28 permanent tax of three cents a gallon, all additional taxes
29 collected under the provisions of this act, the permanent tax of
30 one and one-half cents a gallon imposed and assessed on liquid
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1 fuels used or sold and delivered for use as a fuel in propeller-
2 driven aircraft or aircraft engines and one and one-half cents a
3 gallon on liquid fuels used or sold and delivered for use as a
4 fuel in jet or turbo-jet propelled aircraft or aircraft engines
5 in lieu of other taxes,] The remaining tax moneys collected
6 under the provisions of this act not paid into the Liquid Fuels
7 Tax Fund pursuant to subsection (a), all penalties and interests
8 and all interest earned on deposits of the Liquid Fuels Tax
9 Fund, shall be paid into the Motor License Fund and are hereby
10 specifically appropriated for the same purposes for which moneys
11 in the Motor License Fund are appropriated by law.
12 Section 3. Nothing contained in this act shall be construed
13 to repeal or effect the provisions of the act of July 12, 1974
14 (P.L.458, No.161), referred to as the Liquid Fuels Additional
15 Tax Act.
16 Section 4. This act shall take effect on the first day of
17 the next month beginning 25 days or more after final enactment
18 of this act.
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