CORRECTIVE REPRINT
PRIOR PRINTER'S NO. 2665 PRINTER'S NO. 2763
No. 1951 Session of 2005
INTRODUCED BY PETRI, FEESE, McILHINNEY, WATSON, TRUE, PYLE,
CALTAGIRONE, CAPPELLI, HANNA, WRIGHT, ARMSTRONG, BOYD, DeLUCA
AND RAPP, SEPTEMBER 21, 2005
REFERRED TO COMMITTEE ON TRANSPORTATION, SEPTEMBER 21, 2005
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further providing, in liquid fuels and fuels tax,
3 for the definition of "average wholesale price" and for
4 imposition.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. The definition of "average wholesale price" in
8 section 9002 of Title 75 of the Pennsylvania Consolidated
9 Statutes is amended to read:
10 § 9002. Definitions.
11 The following words and phrases when used in this chapter
12 shall have the meanings given to them in this section unless the
13 context clearly indicates otherwise:
14 * * *
15 "Average wholesale price." The average wholesale price per
16 gallon of all taxable liquid fuels and fuels, excluding the
17 Federal excise tax and all liquid fuels taxes, as determined by
18 the Department of Revenue for the 12-month period ending on the
1 September 30 immediately prior to January 1 of the year for
2 which the rate is to be set. In no case shall the average
3 wholesale price be less than 90¢ nor more than:
4 (1) 58.5¢ per gallon before April 1, 2006; and
5 (2) $1.25 per gallon after March 31, 2006.
6 * * *
7 Section 2. Section 9004(a) of Title 75 is amended and the
8 section is amended by adding a subsection to read:
9 § 9004. Imposition of tax, exemptions and deductions.
10 (a) Liquid fuels and fuels tax.--[A] Except as set forth in
11 subsection (a.1), a permanent State tax of 12¢ a gallon or
12 fractional part thereof is imposed and assessed upon all liquid
13 fuels and fuels used or sold and delivered by distributors
14 within this Commonwealth.
15 (a.1) Temporary reduction.--The tax under subsection (a)
16 shall be reduced to 6¢ a gallon or fractional part thereof. This
17 subsection shall expire April 1, 2006.
18 * * *
19 Section 3. This act shall take effect immediately.
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