PRINTER'S NO. 2660
No. 2063 Session of 1987
INTRODUCED BY LLOYD, COY, CARLSON, HALUSKA, VEON, STABACK,
DeLUCA, RAYMOND, PISTELLA AND TRELLO, DECEMBER 14, 1987
REFERRED TO COMMITTEE ON FINANCE, DECEMBER 14, 1987
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further regulating credit for motor fuel tax
3 payment.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Section 9604(a) of Title 75 of the Pennsylvania
7 Consolidated Statutes, added July 13, 1987 (P.L.303, No.56), is
8 amended to read:
9 § 9604. Credit for motor fuel tax payment.
10 (a) General rule.--Every motor carrier subject to the tax
11 imposed under this chapter shall be entitled to a credit on the
12 tax, equivalent to the rate per gallon of the Pennsylvania tax
13 which is currently in effect, on all gasoline or other motor
14 fuel purchased by the carrier within this Commonwealth for use
15 in its operation either within or without this Commonwealth and
16 upon which gasoline or other motor fuel the tax imposed by the
17 laws of this Commonwealth has been paid by such carrier.
18 Evidence of the payment of the tax in such form as may be
1 required by, or is satisfactory to, the department shall be
2 furnished by each carrier claiming the credit. When the amount
3 of the credit to which any motor carrier is entitled for any
4 quarter exceeds the amount of the tax for which the carrier is
5 liable for the same quarter, such excess shall, upon application
6 and under regulations of the department, be allowed as a credit
7 on the tax for which the carrier would be otherwise liable for
8 any of the six succeeding quarters; or, upon application with
9 the Board of Finance and Revenue within one year from the end of
10 any quarter, duly verified and presented, in accordance with
11 regulations promulgated by the department and supported by such
12 evidence as may be satisfactory to the board, such excess shall
13 be refunded if it shall appear that the applicant has paid to
14 another state under a lawful requirement of such state a tax,
15 similar in effect to the tax provided in this chapter, on the
16 use or consumption in that state of gasoline or other motor fuel
17 purchased in this Commonwealth, [to the extent of such payment
18 to the other state,] but in no case to exceed the rate per
19 gallon of the Pennsylvania fuels tax which is currently in
20 effect.
21 * * *
22 Section 2. This act shall take effect immediately.
H11L75JRW/19870H2063B2660 - 2 -