SENATE AMENDED
        PRIOR PRINTER'S NOS. 1164, 2133, 3330,        PRINTER'S NO. 3611
        3584

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 1080 Session of 1993


        INTRODUCED BY MARKOSEK, KUKOVICH, DURHAM, MERRY, FAJT, SCHEETZ,
           TRELLO, NAILOR, CLARK, CORRIGAN, MIHALICH, PRESTON, GEIST,
           VEON, STURLA, DERMODY AND CIVERA, MARCH 29, 1993

        AS AMENDED ON THIRD CONSIDERATION, IN SENATE, APRIL 25, 1994

                                     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 use of liquid fuels tax revenues AND FOR     <--
    17     THE REFUND CALCULATION AND UTILIZATION OF LIQUID FUELS TAX     <--
    18     MONEY COLLECTED FROM FUELS USED IN OFF-HIGHWAY RECREATIONAL
    19     VEHICLES FOR DEPOSIT INTO A RESTRICTED RECEIPTS ACCOUNT; AND   <--
    20     MAKING EDITORIAL CHANGES.

    21     The General Assembly of the Commonwealth of Pennsylvania
    22  hereby enacts as follows:
    23     Section 1.  Section 10(a) of the act of May 21, 1931
    24  (P.L.149, No.105), known as The Liquid Fuels Tax Act, amended
    25  July 30, 1975 (P.L.124, No.61), is amended to read:

     1     Section 10.  Disposition and Use of Tax.--(a)  One-half cent
     2  per gallon of the permanent tax collected under the provisions
     3  of this act shall be paid into the Liquid Fuels Tax Fund of the
     4  State Treasury; and such moneys, paid into said fund, are hereby
     5  specifically appropriated for the purposes hereinafter set
     6  forth.
     7     The moneys so paid into the Liquid Fuels Tax Fund, except
     8  those that are refunded as hereinafter provided, shall be paid
     9  to the respective counties of this Commonwealth, less such
    10  amounts as represent the difference between the annual fees
    11  prescribed in sections 709 and 710 of "The Vehicle Code" and
    12  those fees charged pursuant to section 710.1 of "The Vehicle
    13  Code" for annual registration of each motor vehicle operated by
    14  mass transportation systems, on the first day of June and
    15  December of each year, in the ratio that average return made
    16  during the three (3) preceding years to each county bears to the
    17  average amount returned to all counties for the three preceding
    18  years: Provided, That the distribution of tax to the counties
    19  from the Liquid Fuels Tax Fund that is payable the first day of
    20  August, one thousand nine hundred and thirty-one, shall be made
    21  under the provisions of the acts of Assembly repealed by this
    22  act. Such amounts as represent the difference between the annual
    23  fees prescribed in sections 709 and 710 of "The Vehicle Code"
    24  and those fees charged pursuant to section 710.1 of "The Vehicle
    25  Code" shall be paid into the Motor License Fund.
    26     All moneys received by the counties hereunder shall be
    27  deposited and maintained in a special fund designated as the
    28  "County Liquid Fuels Tax Fund" into which no other moneys shall
    29  be deposited and commingled, except in any county which does not
    30  have sufficient money in such special fund to provide for
    19930H1080B3611                  - 2 -

     1  payments designated in the current annual budget for payment
     2  from such special fund for the purposes of construction,
     3  reconstruction, maintenance and repair of roads, highways [and],
     4  bridges and curb ramps from a road or highway to provide for
     5  access by individuals with disabilities consistent with Federal
     6  and State law, property damages, compensation of viewers for
     7  services in eminent domain proceedings involving roads, highways
     8  and bridges, and for the construction, reconstruction, operation
     9  and maintenance of publicly owned ferryboat operations, interest
    10  and principal payments on road, bridge or publicly owned
    11  ferryboat operation bonds, or sinking fund charges for such
    12  bonds becoming due within the current calendar year and for the
    13  acquisition, maintenance, repair and operation of traffic signs
    14  and traffic signals, and for the erection and maintenance of
    15  stop and go signal lights, blinkers or other like traffic
    16  control devices[.]: PROVIDED, THAT PAYMENTS MAY BE MADE FROM THE  <--
    17  FUND FOR PURPOSES OF INDIRECT COSTS INCLUDING BENEFIT COSTS,
    18  OVERHEAD AND OTHER ADMINISTRATIVE CHARGES FOR THOSE COUNTY
    19  EMPLOYES DIRECTLY ENGAGED IN ELIGIBLE PROJECTS AND FOR PURPOSES
    20  OF VEHICLE LIABILITY INSURANCE FOR EQUIPMENT PURCHASED UNDER THE
    21  FUND: AND PROVIDED FURTHER, THAT INDIRECT COSTS SHALL NOT EXCEED
    22  TEN PER CENTUM OF THE YEARLY ALLOCATION TO THE COUNTY. The
    23  county, for the purpose of such payments and such payments only,
    24  may borrow and place in such special fund moneys, not in excess
    25  of the liquid fuels tax funds to be received during the current
    26  calendar year, and all such loans shall be repaid from such
    27  special fund before the expiration of the current calendar year
    28  and not thereafter. Moneys so received and deposited shall be
    29  used only for the purpose of construction, reconstruction,
    30  maintenance, and repair of roads, highways [and], bridges and
    19930H1080B3611                  - 3 -

     1  curb ramps from a road or highway to provide for access by
     2  individuals with disabilities consistent with Federal and State
     3  law, including the payment of property damage and compensation
     4  of viewers for services in eminent domain proceedings involving
     5  such roads, highways and bridges, now due or hereafter to become
     6  due, occasioned by or the relocation or construction of highways
     7  and bridges, and for the construction, reconstruction, operation
     8  and maintenance of publicly owned ferryboat operations, and for
     9  the payment of interest and sinking fund charges on bonds issued
    10  or used for highways and bridge purposes and publicly owned
    11  ferryboat operations, or on so much of any bonds as have been
    12  used for such purposes and for the acquisition, maintenance,
    13  repair and operation of traffic signs and traffic signals and
    14  all payments made by any county, either directly or indirectly,
    15  prior to the first day of January, one thousand nine hundred and
    16  forty-six, for any or all such purposes are hereby validated:
    17  Provided, That no expenditures from the county liquid fuels tax
    18  fund shall be made by the county commissioners for new
    19  construction on roads, bridges, curb ramps or publicly owned
    20  ferryboat operations without first having obtained the approval
    21  of the plans for such construction from the Department of
    22  Transportation: And provided further, That the county
    23  commissioners shall not allocate moneys from the county liquid
    24  fuels tax fund to any political subdivision within the county,
    25  until the application and the contracts or plans for the
    26  proposed expenditures have been made on forms, prescribed,
    27  prepared and furnished, and first approved by the Department of
    28  Transportation. The county commissioners of each county shall
    29  make to the Department of Transportation, on or before the
    30  fifteenth day of January for the period ending December thirty-
    19930H1080B3611                  - 4 -

     1  first of each year, on forms prescribed, prepared, and furnished
     2  by the Department of Transportation, a report showing the
     3  receipts and expenditures of such moneys received by the county,
     4  from the Commonwealth under the provisions of this section.
     5  Copies of such report shall be transmitted to the department and
     6  to the Department of the Auditor General for audit. Upon the
     7  failure of the county commissioners to file such report, or to
     8  make any payments, allocations or expenditures, in compliance
     9  with the provisions of this section, the department shall
    10  withhold further payments to the county out of the Liquid Fuels
    11  Tax Fund until the delinquent report is filed, transmitted, or
    12  said moneys allocated, or said expenditures for the prior twelve
    13  months are approved by the Department of Transportation.
    14     * * *
    15     Section 2.  This act shall take effect immediately.            <--
    16     SECTION 2.  SECTION 17 OF THE ACT, AMENDED MARCH 12, 1957      <--
    17  (P.L.8, NO.3), JULY 15, 1969 (P.L.161, NO.65) AND DECEMBER 19,
    18  1975 (P.L.556, NO.156), IS AMENDED TO READ:
    19     SECTION 17.  REFUNDS.--(A)  THE BOARD OF FINANCE AND REVENUE
    20  MAY REFUND TO DISTRIBUTORS TAXES, PENALTIES, AND INTEREST PAID
    21  BY THEM ON LIQUID FUELS DELIVERED TO THE UNITED STATES
    22  GOVERNMENT, OR PAID AS THE RESULT OF AN ERROR OF LAW OR OF FACT
    23  OR OF BOTH LAW AND FACT. CLAIMS FOR SUCH REFUNDS SHALL BE MADE
    24  UNDER THE PROCEDURE PRESCRIBED BY THE FISCAL CODE.
    25     (B)  ANY PERSON WHO SHALL USE OR BUY LIQUID FUELS ON WHICH
    26  THE TAX IMPOSED BY THIS ACT SHALL HAVE BEEN PAID AND SHALL
    27  CONSUME THE SAME (I) IN THE OPERATION OF ANY NONLICENSED FARM
    28  TRACTOR OR LICENSED FARM TRACTOR WHEN USED OFF THE HIGHWAYS FOR
    29  AGRICULTURAL PURPOSES OR NONLICENSED POWERED FARM MACHINERY FOR
    30  PURPOSES RELATING TO THE ACTUAL PRODUCTION OF FARM PRODUCTS OR
    19930H1080B3611                  - 5 -

     1  (II) IN THE OPERATION OF A VEHICLE OF A VOLUNTEER FIRE COMPANY,
     2  VOLUNTEER AMBULANCE SERVICE OR VOLUNTEER RESCUE SQUAD SHALL BE
     3  REIMBURSED THE FULL AMOUNT OF SUCH TAX.
     4     (C)  (1)  WHEN THE TAX IMPOSED BY THIS ACT SHALL HAVE BEEN
     5  PAID AND THE FUEL ON WHICH SUCH TAX HAS BEEN IMPOSED SHALL HAVE
     6  BEEN CONSUMED IN THE OPERATION OF MOTORBOATS OR WATERCRAFT UPON
     7  THE WATERS OF THE COMMONWEALTH, INCLUDING WATERWAYS BORDERING ON
     8  THE COMMONWEALTH, THE FULL AMOUNT OF SUCH TAX SHALL BE REFUNDED
     9  TO THE [BOATING FUND OF THE FISH COMMISSION] BOAT FUND OF THE
    10  PENNSYLVANIA FISH AND BOAT COMMISSION ON PETITION TO THE BOARD
    11  OF FINANCE AND REVENUE IN ACCORDANCE WITH PRESCRIBED PROCEDURES.
    12     (2)  IN ACCORDANCE WITH SUCH PROCEDURES, THE PENNSYLVANIA
    13  FISH AND BOAT COMMISSION SHALL BIANNUALLY CALCULATE THE AMOUNT
    14  OF LIQUID FUELS TAX CONSUMED BY SAID MOTORCRAFT AND FURNISH SUCH
    15  INFORMATION RELATING TO ITS CALCULATIONS AND DATA AS MAY BE
    16  PRESCRIBED OR REQUIRED BY THE BOARD OF FINANCE AND REVENUE. THIS
    17  BOARD SHALL REVIEW THE PETITION AND MOTORBOAT FUEL CONSUMPTION
    18  CALCULATIONS OF THE PENNSYLVANIA FISH AND BOAT COMMISSION AND
    19  THEN DETERMINE THE AMOUNT OF LIQUID FUELS TAX PAID ON LIQUID
    20  FUELS CONSUMED IN THE PROPULSION OF MOTORBOATS AND OTHER
    21  MOTORCRAFT ON THE WATERS OF THE COMMONWEALTH, INCLUDING
    22  WATERWAYS BORDERING ON THE COMMONWEALTH, AND SHALL CERTIFY TO
    23  THE STATE TREASURER TO REFUND ANNUALLY TO THE [BOATING FUND OF
    24  THE FISH COMMISSION] BOAT FUND OF THE PENNSYLVANIA FISH AND BOAT
    25  COMMISSION THE AMOUNT SO DETERMINED. THE DEPARTMENT OF
    26  [HIGHWAYS] TRANSPORTATION SHALL BE ACCORDED THE RIGHT TO APPEAR
    27  AT SUCH PROCEEDINGS AND MAKE ITS VIEWS KNOWN.
    28     (3)  SAID MONEYS SHALL BE USED BY THE PENNSYLVANIA FISH AND
    29  BOAT COMMISSION ACTING BY ITSELF OR BY AGREEMENT WITH OTHER
    30  STATE AND FEDERAL AGENCIES INCLUDING, BUT NOT LIMITED TO, THE
    19930H1080B3611                  - 6 -

     1  NAVIGATION COMMISSION FOR THE DELAWARE RIVER, THE DEPARTMENT OF
     2  [FORESTS AND WATERS] ENVIRONMENTAL RESOURCES, THE DEPARTMENT OF
     3  HEALTH, AND THE FEDERAL BUREAU OF OUTDOOR RECREATION, ONLY FOR
     4  THE IMPROVEMENT OF THE WATERS OF PENNSYLVANIA ON WHICH
     5  MOTORBOATS ARE PERMITTED TO OPERATE AND MAY BE USED, INCLUDING
     6  BUT NOT LIMITED TO THE DEVELOPMENT AND CONSTRUCTION OF MOTORBOAT
     7  AREAS; THE DREDGING AND CLEARING OF WATER AREAS WHERE MOTORBOATS
     8  CAN BE USED; THE PLACEMENT AND REPLACEMENT OF NAVIGATIONAL AIDS;
     9  THE PURCHASE, DEVELOPMENT AND MAINTENANCE OF PUBLIC ACCESS SITES
    10  AND FACILITIES TO AND ON WATERS WHERE MOTORBOATING IS PERMITTED;
    11  THE PATROLLING OF MOTORBOATING WATERS; THE PUBLISHING OF
    12  NAUTICAL CHARTS IN THOSE AREAS OF PENNSYLVANIA NOT COVERED BY
    13  NAUTICAL CHARTS PUBLISHED BY THE UNITED STATES COAST AND
    14  GEODETIC SURVEY OR THE UNITED STATES ARMY ENGINEERS; AND THE
    15  ADMINISTRATIVE EXPENSES ARISING OUT OF SUCH ACTIVITIES.
    16     (D)  (1)  WHEN THE TAX IMPOSED BY THIS ACT SHALL HAVE BEEN     <--
    17  PAID ON NONHIGHWAY RECREATIONAL FUEL USED IN OFF-HIGHWAY
    18  VEHICLES AND IN BACK COUNTRY CAMPING WITHIN THIS COMMONWEALTH,
    19  THE FULL AMOUNT OF SUCH TAX SHALL BE REFUNDED TO THE DEPARTMENT
    20  OF ENVIRONMENTAL RESOURCES ON PETITION TO THE BOARD OF FINANCE
    21  AND REVENUE IN ACCORDANCE WITH PRESCRIBED PROCEDURES.
    22     (2)  IN ACCORDANCE WITH SUCH PROCEDURES, THE DEPARTMENT OF
    23  ENVIRONMENTAL RESOURCES SHALL BIANNUALLY CALCULATE THE AMOUNT OF
    24  LIQUID FUELS TAX CONSUMED BY SAID OFF-HIGHWAY RECREATIONAL
    25  VEHICLES AND FURNISH SUCH INFORMATION RELATING TO ITS
    26  CALCULATIONS AND DATA AS MAY BE PRESCRIBED OR REQUIRED BY THE
    27  BOARD OF FINANCE AND REVENUE. THIS BOARD SHALL REVIEW THE
    28  PETITION AND FUEL CONSUMPTION CALCULATIONS OF THE DEPARTMENT OF
    29  ENVIRONMENTAL RESOURCES AND THEN DETERMINE THE AMOUNT OF LIQUID
    30  FUELS TAX PAID ON LIQUID FUELS CONSUMED IN THE PROPULSION OF
    19930H1080B3611                  - 7 -

     1  OFF-HIGHWAY RECREATIONAL VEHICLES IN THIS COMMONWEALTH AND SHALL
     2  CERTIFY TO THE STATE TREASURER TO REFUND ANNUALLY TO THE
     3  DEPARTMENT OF ENVIRONMENTAL RESOURCES THE AMOUNT SO DETERMINED.
     4  THE DEPARTMENT OF TRANSPORTATION SHALL BE ACCORDED THE RIGHT TO
     5  APPEAR AT SUCH PROCEEDINGS AND MAKE ITS VIEWS KNOWN.
     6     (3)  SAID MONEYS SHALL BE USED FOR THE BENEFIT OF MOTORIZED
     7  AND NONMOTORIZED RECREATIONAL TRAILS BY THE DEPARTMENT OF
     8  ENVIRONMENTAL RESOURCES AS PROVIDED IN THE INTERMODAL SURFACE
     9  TRANSPORTATION EFFICIENCY ACT OF 1991 (PUBLIC LAW 102-240, 105
    10  STAT. 1914).
    11     (4)  THE PROVISIONS OF THIS SUBSECTION SHALL NOT BE
    12  IMPLEMENTED BY THE DEPARTMENT OF ENVIRONMENTAL RESOURCES UNTIL
    13  SUCH TIME AS MATCHING FEDERAL MONEYS ARE MADE AVAILABLE IN
    14  FISCAL YEAR 1995 OR THEREAFTER TO IMPLEMENT THE INTERMODAL
    15  SURFACE TRANSPORTATION EFFICIENCY ACT OF 1991.
    16     (D)  (1)  WHEN THE TAX IMPOSED BY THIS ACT SHALL HAVE BEEN     <--
    17  PAID ON FUEL USED IN OFF-HIGHWAY RECREATIONAL VEHICLES WITHIN
    18  THE COMMONWEALTH, AN AMOUNT EQUAL TO THE REVENUE GENERATED BY
    19  THE TAX MAY BE APPROPRIATED THROUGH THE GENERAL FUND TO THE
    20  DEPARTMENT OF ENVIRONMENTAL RESOURCES.
    21     (2)  THE DEPARTMENT OF TRANSPORTATION SHALL ANNUALLY
    22  CALCULATE THE AMOUNT OF LIQUID FUEL CONSUMED BY OFF-HIGHWAY
    23  RECREATIONAL VEHICLES AND FURNISH SUCH INFORMATION RELATING TO
    24  ITS CALCULATIONS AND DATA AS MAY BE REQUIRED BY THE
    25  APPROPRIATIONS COMMITTEE OF THE SENATE AND THE APPROPRIATIONS
    26  COMMITTEE OF THE HOUSE OF REPRESENTATIVES.
    27     (3)  THE GENERAL ASSEMBLY SHALL REVIEW THE FUEL CONSUMPTION
    28  CALCULATIONS OF THE DEPARTMENT OF TRANSPORTATION TO DETERMINE
    29  THE AMOUNT OF LIQUID FUELS TAX PAID ON LIQUID FUELS CONSUMED IN
    30  THE PROPULSION OF OFF-HIGHWAY RECREATIONAL VEHICLES IN THE
    19930H1080B3611                  - 8 -

     1  COMMONWEALTH AND MAY ANNUALLY APPROPRIATE TO THE DEPARTMENT OF
     2  ENVIRONMENTAL RESOURCES THE AMOUNT SO DETERMINED.
     3     (4)  SAID MONEYS SHALL BE USED FOR THE BENEFIT OF MOTORIZED
     4  AND NONMOTORIZED RECREATIONAL TRAILS BY THE DEPARTMENT OF
     5  ENVIRONMENTAL RESOURCES AS PROVIDED IN THE INTERMODAL SURFACE
     6  TRANSPORTATION EFFICIENCY ACT OF 1991 (PUBLIC LAW 102-240, 105
     7  STAT. 1914).
     8     (E)  (1)  ANY PERSON WHO SHALL USE OR BUY ANY LIQUID FUEL ON   <--
     9  WHICH A TAX IMPOSED BY THIS ACT IN EXCESS OF ONE AND ONE-HALF
    10  CENTS A GALLON SHALL HAVE BEEN PAID AND SHALL USE SUCH LIQUID
    11  FUEL IN PROPELLER-DRIVEN AIRCRAFT OR AIRCRAFT ENGINES, OR WHO
    12  SHALL USE OR BUY ANY LIQUID FUEL ON WHICH A TAX IMPOSED BY THIS
    13  ACT IN EXCESS OF ONE AND ONE-HALF CENTS PER GALLON SHALL HAVE
    14  BEEN PAID AND SHALL USE SUCH LIQUID FUEL IN JET OR TURBO-JET
    15  PROPELLED AIRCRAFT OR AIRCRAFT ENGINES, SHALL BE REIMBURSED IN
    16  THE AMOUNT OF SUCH EXCESS.
    17     (2) (F)  ALL SUCH CLAIMS FOR REIMBURSEMENT SHALL BE MADE UPON  <--
    18  A FORM TO BE FURNISHED BY THE BOARD OF FINANCE AND REVENUE AND
    19  SHALL INCLUDE, IN ADDITION TO SUCH OTHER INFORMATION AS THE
    20  BOARD MAY BY REGULATION PRESCRIBE, THE NAME AND ADDRESS OF THE
    21  CLAIMANT, THE PERIOD OF TIME AND THE NUMBER OF GALLONS OF LIQUID
    22  FUELS USED FOR WHICH REIMBURSEMENT IS CLAIMED, A DESCRIPTION OF
    23  THE FARM MACHINERY, AIRCRAFT OR AIRCRAFT ENGINE IN WHICH SUCH
    24  LIQUID FUELS HAVE BEEN USED AND THE PURPOSES FOR WHICH SUCH
    25  MACHINERY, AIRCRAFT OR AIRCRAFT ENGINE HAS BEEN USED, THE SIZE
    26  OF THE FARM AND PART THEREOF IN CULTIVATION ON WHICH SUCH LIQUID
    27  FUELS HAVE BEEN USED. EACH SUCH CLAIM SHALL CONTAIN STATEMENTS
    28  THAT THE LIQUID FUELS FOR WHICH REIMBURSEMENT IS CLAIMED HAVE
    29  BEEN USED ONLY FOR PURPOSES FOR WHICH REIMBURSEMENTS ARE
    30  PERMITTED, THAT RECORDS OF THE AMOUNTS OF SUCH FUELS USED IN
    19930H1080B3611                  - 9 -

     1  EACH PIECE OF FARM MACHINERY, AIRCRAFT OR AIRCRAFT ENGINE HAVE
     2  BEEN KEPT, AND THAT NO PART OF SUCH CLAIM HAS BEEN PAID EXCEPT
     3  AS STATED. EACH SUCH CLAIM SHALL CONTAIN A DECLARATION THAT IT
     4  AND ACCOMPANYING RECEIPTS ARE TRUE AND CORRECT TO THE BEST OF
     5  CLAIMANT'S KNOWLEDGE AND SHALL BE SIGNED BY THE CLAIMANT OR THE
     6  PERSON CLAIMING ON HIS BEHALF. EVERY CLAIM SHALL BE ACCOMPANIED
     7  BY RECEIPTS INDICATING THAT THE LIQUID FUELS OR EXCESS LIQUID
     8  FUELS TAX WAS PAID ON THE LIQUID FUELS FOR WHICH REIMBURSEMENT
     9  IS CLAIMED. ALL RECORDS OF PURCHASES OF LIQUID FUELS AND USE IN
    10  EACH TRACTOR OR POWERED MACHINERY, AIRCRAFT OR AIRCRAFT ENGINE
    11  SHALL BE KEPT FOR A PERIOD OF TWO YEARS. EVERY SUCH CLAIM SHALL
    12  BE MADE ANNUALLY FOR THE PRECEDING YEAR ENDING ON THE THIRTIETH
    13  DAY OF JUNE AND SHALL BE SUBMITTED TO THE BOARD OF FINANCE AND
    14  REVENUE NOT LATER THAN THE THIRTIETH DAY OF SEPTEMBER OF EACH
    15  YEAR AND THE BOARD SHALL REFUSE TO CONSIDER ANY CLAIM RECEIVED
    16  OR POSTMARKED LATER THAN SUCH DATE. THE CLAIMANT SHALL SATISFY
    17  THE BOARD THAT HE HAS PAID THE TAX AND THAT THE LIQUID FUELS
    18  HAVE BEEN CONSUMED BY HIM FOR PURPOSES FOR WHICH REIMBURSEMENTS
    19  ARE PERMITTED UNDER THIS SECTION. THE BOARD MAY REQUIRE ANY
    20  CLAIMANT TO FURNISH SUCH FURTHER INFORMATION, PROOF, OR FULLER
    21  EXPLANATION AS IT SHALL DEEM NECESSARY. THE ACTION OF THE BOARD
    22  OF FINANCE AND REVENUE IN GRANTING OR REFUSING REIMBURSEMENT
    23  SHALL BE FINAL. THE BOARD SHALL DEDUCT THE SUM OF ONE DOLLAR AND
    24  FIFTY CENTS ($1.50), WHICH SHALL BE CONSIDERED AS A FILING FEE,
    25  FROM EVERY CLAIM FOR REIMBURSEMENT GRANTED. SUCH FILING FEES ARE
    26  HEREBY SPECIFICALLY APPROPRIATED TO THE BOARD OF FINANCE AND
    27  REVENUE AND TO THE DEPARTMENT OF REVENUE FOR EXPENSES OF ANY
    28  NATURE WHATSOEVER INCURRED IN THE ADMINISTRATION OF THE
    29  REIMBURSEMENT PROVISIONS OF THIS ACT. THE BOARD OF FINANCE AND
    30  REVENUE SHALL HAVE THE POWER TO REFER TO THE DEPARTMENT OF
    19930H1080B3611                 - 10 -

     1  REVENUE, FOR INVESTIGATION, ANY CLAIM FOR REIMBURSEMENT FILED
     2  UNDER THE PROVISIONS OF THIS ACT AND IT SHALL BE THE DUTY OF THE
     3  DEPARTMENT OF REVENUE TO INVESTIGATE SUCH APPLICATION AND REPORT
     4  TO THE BOARD OF FINANCE AND REVENUE RELATIVE THERETO. ANY PERSON
     5  MAKING ANY FALSE OR FRAUDULENT STATEMENT FOR THE PURPOSE OF
     6  OBTAINING REIMBURSEMENT SHALL BE GUILTY OF A MISDEMEANOR, AND,
     7  UPON CONVICTION THEREOF, SHALL BE SENTENCED TO PAY A FINE OF NOT
     8  MORE THAN ONE THOUSAND DOLLARS ($1000) OR TO UNDERGO
     9  IMPRISONMENT FOR NOT MORE THAN SIX (6) MONTHS, OR BOTH.
    10     (F) (G)  ALL REFUNDS AND REIMBURSEMENTS OF MONEYS ALLOWED      <--
    11  HEREUNDER SHALL BE PAID FROM THE MOTOR LICENSE FUND AND THE
    12  LIQUID FUELS TAX FUND IN AMOUNTS EQUAL TO THE ORIGINAL
    13  DISTRIBUTION AND PAYMENT OF SUCH MONEYS INTO SAID FUNDS:
    14  PROVIDED, THAT REIMBURSEMENT FOR TAXES PAID ON LIQUID FUELS
    15  CONSUMED IN THE OPERATION OF TRACTORS AND POWERED MACHINERY FOR
    16  PURPOSES RELATING TO THE ACTUAL PRODUCTION OF FARM PRODUCTS AND
    17  REIMBURSEMENT FOR TAXES PAID ON LIQUID FUELS USED IN AIRCRAFT OR
    18  AIRCRAFT ENGINES SHALL BE PAID OUT OF THE MOTOR LICENSE FUND.
    19     (G) (H)  AS MUCH OF THE MONEYS, FROM TIME TO TIME, IN THE      <--
    20  MOTOR LICENSE FUND AND THE LIQUID FUELS TAX FUND, AS MAY BE
    21  NECESSARY, IS HEREBY APPROPRIATED TO THE BOARD OF FINANCE AND
    22  REVENUE FOR THE PURPOSE OF MAKING REFUNDS AND REIMBURSEMENTS AS
    23  HEREIN AUTHORIZED. ESTIMATES OF THE AMOUNTS TO BE EXPENDED FROM
    24  THESE FUNDS FOR REFUNDS AND REIMBURSEMENTS, FROM TIME TO TIME,
    25  BY THE BOARD SHALL BE SUBMITTED TO THE GOVERNOR FOR HIS APPROVAL
    26  OR DISAPPROVAL AS IN THE CASE OF OTHER APPROPRIATIONS TO
    27  ADMINISTRATIVE DEPARTMENTS, BOARDS AND COMMISSIONS; AND IT SHALL
    28  BE UNLAWFUL [FOR THE AUDITOR GENERAL] TO HONOR ANY REQUISITION    <--
    29  OF THE BOARD OF FINANCE AND REVENUE FOR THE EXPENDITURE OF
    30  MONEYS HEREUNDER IN EXCESS OF THE ESTIMATES APPROVED BY THE
    19930H1080B3611                 - 11 -

     1  GOVERNOR.
     2     (H) (I)  THE PROVISIONS OF THIS SECTION RELATING TO            <--
     3  REIMBURSEMENT OF TAXES PAID ON LIQUID FUELS CONSUMED IN THE
     4  OPERATION OF TRACTORS AND POWERED MACHINES FOR PURPOSES RELATING
     5  TO THE ACTUAL PRODUCTION OF FARM PRODUCTS SHALL APPLY ONLY TO
     6  LIQUID FUELS PURCHASED ON AND AFTER THE FIRST DAY OF JULY, ONE
     7  THOUSAND NINE HUNDRED FIFTY-FIVE.
     8     (I) (J)  THE [PENNSYLVANIA AERONAUTICS COMMISSION] DEPARTMENT  <--
     9  OF TRANSPORTATION IS AUTHORIZED TO MAKE ALLOCATIONS OF TAXES
    10  COLLECTED UNDER THIS ACT TO AIRPORTS IN PROPORTION TO THE
    11  AVERAGE OF THEIR ALLOCATIONS RECEIVED FROM THE [PENNSYLVANIA      <--
    12  AERONAUTICS COMMISSION] DEPARTMENT OF TRANSPORTATION DURING THE   <--
    13  PERIOD FOR WHICH THEY HAVE RECEIVED SUCH ALLOCATIONS NOT TO
    14  EXCEED FIVE YEARS OR, IN THE CASE OF AIRPORTS HAVING NO SUCH
    15  ALLOCATION EXPERIENCE, IN EQUAL PROPORTION WITH OTHER AIRPORTS
    16  BASED UPON COMPARATIVE COLLECTIONS UNDER THIS TAX. IN NO CASE
    17  SHALL THE AMOUNT APPORTIONED TO THE AIRPORT BE LESS THAN THE
    18  HIGHEST AMOUNT APPORTIONED IN ANY ONE OF THE PREVIOUS FIVE
    19  YEARS.
    20     SECTION 3.  THIS ACT SHALL TAKE EFFECT AS FOLLOWS:
    21         (1)  THE AMENDMENT OF SECTION 17 OF THE ACT SHALL TAKE
    22     EFFECT JULY 1, 1994.
    23         (2)  THE REMAINDER OF THIS ACT SHALL TAKE EFFECT
    24     IMMEDIATELY.




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