Regular Session 2015-2016 House Bill 1057 P.N. 1375

PRINTER'S NO. 1375

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1057

Session of

2015

INTRODUCED BY ELLIS, MUSTIO, HARPER, EVERETT, A. HARRIS,

SCHLOSSBERG, CUTLER, HELM, CARROLL, HANNA, GAINEY, KORTZ,

COHEN, SONNEY AND SAYLOR, APRIL 27, 2015

REFERRED TO COMMITTEE ON TRANSPORTATION, APRIL 27, 2015

AN ACT

Amending Title 75 (Vehicles) of the Pennsylvania Consolidated

Statutes, in motor carriers road tax identification markers,

further providing for definitions, for identification markers

and license or road tax registration card required, for false

statements and penalties, for special investigators and

powers and for exemptions, providing for uncollectible

payments and for emergency proclamations; in liquid fuels and

fuels tax, further providing for definitions, for liquid

fuels and fuels permits and bond or deposit of securities,

for imposition of tax, exemptions and deductions, for

taxpayer, for distributor's report and payment of tax, for

determination and redetermination of tax, penalties and

interest due, for examination of records and equipment, for

retention of records by distributors and dealers, for

discontinuance or transfer of business, for suspension or

revocation of permits, for lien of taxes, penalties and

interest, for reports from common carriers, for reward for

detection of violations, for refunds, for violations, for

diesel fuel importers and transporters, prohibiting use of

dyed diesel fuel on highways, violations and penalties and

for uncollectible checks, providing for emergency assistance

in a timely manner and for electric vehicle road fee; in

liquid fuels and fuel use tax enforcement, further providing

for construction of chapter, for revenue agents and powers

and for forfeitures, process and procedures; in taxes for

highway maintenance and construction, further providing for

imposition of tax; in motor carriers road tax, further

providing for definitions, for credit for motor fuel tax

payment and for records, providing for recordkeeping, further

providing for surety bond for payment of taxes, for penalty

and interest for failure to report or pay tax, for manner of

payment and recovery of taxes, penalties and interest, for

determination, redetermination and review and for timely

mailing treated as timely filing and payment, providing for

method of filing and timeliness, further providing for

reciprocal agreements and providing for uncollectible

payments and for emergency assistance in a timely manner; and

making editorial changes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 2101.1 of Title 75 of the Pennsylvania

Consolidated Statutes is amended by adding definitions to read:

§ 2101.1. Definitions.

The following words and phrases when used in this chapter and

in Chapter 96 (relating to motor carriers road tax) shall have

the meanings given to them in this section unless the context

clearly indicates otherwise:

"Department." The Department of Revenue of the Commonwealth.

* * *

"IFTA vehicle." A vehicle subject to the International Fuel

Tax Agreement, not withstanding an exemption for the vehicle

provided by the law of an IFTA jurisdiction, including this

Commonwealth.

* * *

Section 2. Sections 2102(a)(6), (c)(2) and (d) and 2103(a)

and (a.1) of Title 75 are amended and the sections are amended

by adding subsections to read:

§ 2102. Identification markers and license or road tax

registration card required.

(a) General rule.--The Secretary of Revenue shall provide

identification markers as follows:

* * *

(6) The [Department of Revenue] department, for cause,

may deny, suspend or revoke any license, road tax

registration card or identification markers issued under this

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section after an opportunity for a hearing has been afforded

the carrier, provided, however, that a license, a road tax

registration card or identification markers may be denied or

may be suspended or revoked for failure to file a return as

required or for nonpayment of moneys due and not under appeal

under this chapter or Chapter 96, including related motor

fuel taxes prior to a hearing.

(a.1) IFTA decals, changes in disposition, tax liability and

recordkeeping.--

(1) An IFTA licensee is responsible for notifying the

department in writing of a change to the licensee's IFTA

account, including, but not limited to, an account

cancellation, address change and change to the use of issued

decals. The following apply:

(i) When a vehicle to which IFTA decals have been

affixed is sold, traded or otherwise disposed of by the

operator or passes from control of the operator through

lease or otherwise, the motor carrier must notify the

department within 30 days after the vehicle leaves the

licensee's service. Proper notification must include the

taxpayer's or carrier's account number, tractor

registration plate number, the date of disposition change

and the name and address of the person in possession of

the vehicle. This notification must be mailed, faxed or

e-mailed to the department.

(ii) Canceled decals, if recoverable, must remain in

the licensee's files for at least four years for auditing

purposes.

(2) A licensee to whom an identification card and decals

were issued shall be liable for taxes applicable to the

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operations of the vehicles licensed until the date the

department receives proper notification of disposition or

loss of control of the vehicles licensed. The licensee's

liability for such vehicles will terminate upon the date of

disposition or loss of control if the carrier provides the

department notification of vehicle disposition or loss of

control of the licensed vehicles within 30 days of

disposition or loss of control.

(3) For carriers using independent contractors under

long-term leases that are 30 days or longer, the lessor and

lessee may designate which party will report and pay the

motor carriers road tax . In the absence of a written

agreement or contract or if the document is silent regarding

responsibility for reporting and paying the motor carriers

road tax , the lessee will be responsible for reporting and

paying the m otor carriers road tax.

(4) Decals cannot be transferred from one vehicle to

another or from one company to another.

(5) Unless otherwise provided for by statute, once a

decal or licensed vehicle passes control from one person to

another person, the decal and license are void immediately.

(6) A decal purchased but unused during a registration

year must be kept in the licensee's files for four years for

auditing purposes.

(7) If the carrier fails to notify the department of

changes in disposition of decals, the carrier may provide the

department with:

(i) evidence of the carrier's written policy

requiring canceled decals to be returned; and

(ii) physical evidence that the decals were removed.

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(8) The department may consider additional evidence in

lieu of timely notification as required in this section.

(9) Any vehicle bearing an IFTA decal is considered an

IFTA vehicle.

(a.2) Application.--The application must set forth the names

and addresses of the principal officers or owners of the entity

and other information prescribed by the department for purposes

of identification. The application must be signed and verified

by oath or affirmation by:

(1) the owner, if the applicant is an individual;

(2) a member or partner, if the applicant is an

association; or

(3) an officer or an individual authorized in writing

attached to the application, if the applicant is a

corporation.

* * *

registration cards.--

* * *

(2) The [Department of Revenue] department shall have

the power and may designate the Department of Transportation

to act as an agent for the [Department of Revenue] department

for the purpose of collecting the fee under subsection (b),

processing the necessary papers and issuing a temporary

permit to authorize the operation of a qualified motor

vehicle pending issuance of permanent identification markers

by the department.

(d) Operation without identification markers unlawful.--

Except as provided in paragraphs (2) and (3), it shall be

unlawful to operate or to cause to be operated in this

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Commonwealth any qualified motor vehicle unless the vehicle

bears the identification markers required by this section or

valid and unrevoked IFTA identification markers issued by

another IFTA jurisdiction.

(1) The Secretary of Revenue may by regulation exempt

from the requirement to display the identification markers

those qualified motor vehicles which in his opinion are

clearly identifiable such that effective enforcement of this

chapter will not suffer thereby.

(2) For a period not exceeding 30 days as to any one

motor carrier, the Secretary of Revenue by letter or telegram

may authorize the operation of a qualified motor vehicle or

vehicles without the identification markers required when

both the following are applicable:

(i) enforcement of this section for that period

would cause undue delay and hardship in the operation of

such qualified motor vehicle; and

(ii) the motor carrier is registered and/or licensed

for the motor carriers road tax with the [Department of

Revenue] department or has filed an application therefor

with the [Department of Revenue] department:

(A) The fee for such temporary permits shall be

$7 for each qualified motor vehicle which shall be

deposited in the Highway Bridge Improvement

Restricted Account within the Motor License Fund.

(B) Conditions for the issuance of such permits

shall be set forth in regulations promulgated by the

[Department of Revenue] department.

jurisdiction under authority similar to this

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paragraph shall be accorded the same effect as a

temporary permit issued under this paragraph.

(3) A motor carrier may, in lieu of paying the tax

imposed and filing the tax report required by Chapter 96 and

in lieu of complying with any other provisions of this

section that would otherwise be applicable as a result of the

operation of a particular qualified motor vehicle, obtain

from the [Department of Revenue] department a trip permit

authorizing the carrier to operate the qualified motor

vehicle for a period of five consecutive days. The

[Department of Revenue] department shall specify the

beginning and ending days on the face of the permit. The fee

for a trip permit for each qualified motor vehicle is $73

which shall be deposited in the Highway Bridge Improvement

Restricted Account within the Motor License Fund. The report

otherwise required under Chapter 96 is not required with

respect to a vehicle for which a trip permit has been issued

under this subsection.

* * *

§ 2103. False statements and penalties.

(a) False statements.--Any person who willfully and

knowingly makes, publishes, delivers or utters a false statement

orally, or in writing, or in the form of a receipt for the sale

of motor fuel and alternative fuel, for the purpose of obtaining

or attempting to obtain, or to assist any person to obtain or

attempt to obtain, a credit or refund or reduction of liability

for taxes under this chapter or Chapter 96 (relating to motor

carriers road tax) shall be guilty of a summary offense and,

upon conviction thereof, for a first offense shall be sentenced

to pay a fine of not less than $100 nor more than [$500] $1,000;

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and for each subsequent or additional offense, a fine of not

less than $200 nor more than [$500] $2,000, or undergo

imprisonment for a term not exceeding 90 days, or both.

(a.1) Operation without identification marker.--

Notwithstanding the provisions of subsection (b), any person who

violates section 2102(d) (relating to identification markers

required) and who can adequately establish an absence of knowing

and willful intent shall be guilty of a summary offense and

shall be sentenced to pay a fine of [$25] $40.

(a.2) Accountability for decals.--Notwithstanding the

provisions of subsection (b), a person who, upon inspection,

examination or audit by the department, cannot account for the

IFTA decals issued to the person commits a summary offense and

shall be sentenced to pay a fine of not less than $500 nor more

than $1,000 per each unaccounted decal.

* * *

Section 3. Sections 2104 and 2105 of Title 75 are amended to

read:

§ 2104. Special investigators; powers.

Such employees of the [Department of Revenue] department as

are designated as special investigators, and who carry

identification indicating such capacity, are hereby declared to

be peace officers of the Commonwealth, are hereby given police

power and authority throughout the Commonwealth to arrest on

view without warrant any driver of a qualified motor vehicle

engaged in any operations in violation of any provision of this

chapter or Chapter 96 (relating to motor carriers road tax) and

shall have the power and authority upon probable cause that any

such violation may have occurred to search and seize without

warrant or process any qualified motor vehicle so operated.

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§ 2105. Exemptions.

[(a) General rule.--The requirements of this chapter and

Chapter 96 (relating to motor carriers road tax) do not apply to

the following vehicles:

(1) A qualified motor vehicle bearing a Pennsylvania

farm vehicle registration plate and operated in accordance

with the restrictions of section 1344 (relating to use of

farm vehicle plates) or a qualified motor vehicle registered

and operated under provisions of another jurisdiction

determined by the Department of Revenue to be similar to

those restrictions.

(2) A qualified motor vehicle exempt from registration

as a farm vehicle and operated in accordance with the

restrictions of section 1302(10) (relating to vehicles exempt

from registration) or a qualified motor vehicle operated

under provisions of another jurisdiction determined by the

Department of Revenue to be similar to those restrictions.

(3) An emergency vehicle as defined by section 102

(relating to definitions).

(4) A qualified motor vehicle operated by or on behalf

of any department, board or commission of the Commonwealth,

or any political subdivision thereof, or any quasi-

governmental authority of which this Commonwealth is a

participating member, or any agency of the Federal Government

or the District of Columbia, any foreign country, or of any

state or any political subdivision thereof which grants

similar exemptions to publicly owned vehicles registered in

this Commonwealth.

(5) A school bus.

(5.1) A motorbus owned by and registered to a church.

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(6) An implement of husbandry as defined by section 102.

(7) Special mobile equipment as defined by section 102.

(8) An unladen or towed motor vehicle or unladen trailer

which enters this Commonwealth solely for the purpose of

securing repairs or reconditioning. The repair facility shall

furnish to the motor carrier a certificate to be carried by

the qualified motor vehicle operator while the vehicle is in

this Commonwealth for the purposes of this paragraph.

(9) A qualified motor vehicle needing emergency repairs

which secures authorization from the Pennsylvania State

Police to enter this Commonwealth under this section.

(10) A commercial implement of husbandry.]

(a) Exempt entities.--A motor carrier that is exempt from

motor fuels and alternative fuels taxes under section 9004(e)

(relating to imposition of tax, exemptions and deductions) shall

be exempt from the motor carriers road tax . The motor carrier is

not required to do any of the following:

(1) Display any road tax identification markers.

(2) Carry a cab card.

(b) Exempt vehicle uses.--The following qualified motor

vehicles are exempt from the motor carriers road tax and are not

required to report or display road tax identification markers:

(1) A qualified motor vehicle bearing a Pennsylvania

farm vehicle registration plate and operated in accordance

with the restrictions under section 1344 (relating to use of

farm vehicle plates) or a qualified motor vehicle registered

and operated under provisions of another jurisdiction

determined by the department to be similar to the

restrictions under section 1344.

(2) A qualified motor vehicle exempt from registration

20150HB1057PN1375 - 10 -

as a farm vehicle and operated in accordance with the

restrictions under section 1302(10) (relating to vehicles

exempt from registration) or a qualified motor vehicle

operated under provisions of another jurisdiction determined

by the department to be similar to the restrictions under

section 1302(10).

(3) A Pennsylvania licensed qualified motor vehicle

meeting the definition of "emergency vehicle" under section

102 (relating to definitions) or a qualified motor vehicle

operated under provisions of another jurisdiction determined

by the department to be similar in function to an "emergency

vehicle" as defined under section 102.

(4) A qualified motor vehicle operated by or on behalf

of any agency, board or commission of this Commonwealth, or

any political subdivision thereof, or any quasi- governmental

authority of which the Commonwealth is a participating

member, or any agency of the Federal Government or the

District of Columbia, any foreign country or of any state or

any political subdivision thereof which grants similar

exemptions to publicly owned vehicles registered in this

Commonwealth.

(5) A school bus qualifying for exemption under section

9004(e)(5).

(5.1) A motorbus owned by and registered to a church.

(6) An implement of husbandry.

(7) Special mobile equipment.

(8) A commercial implement of husbandry.

vehicles entering this Commonwealth are exempt from the motor

carriers road tax and are not required to report or display road

20150HB1057PN1375 - 11 -

tax identification markers:

(1) An unladen or towed motor vehicle or unladen trailer

which enters this Commonwealth solely for the purpose of

securing repairs or reconditioning. The repair facility shall

furnish to the motor carrier a certificate to be carried by

the qualified motor vehicle operator while the vehicle is in

this Commonwealth.

(2) A qualified motor vehicle needing emergency repairs

which secures authorization from the Pennsylvania State

Police to enter this Commonwealth.

(d) Recordkeeping requirements.--All qualified motor

vehicles, regardless whether or not the entity or vehicle is

exempt under this section from the motor carriers road tax , must

maintain proper records of travel routes, fuel and miles, in

accordance with the recordkeeping provisions of section 9610

(relating to records).

(e) Motor carriers road tax imposed.--Notwithstanding

subsections (a) and (b), the department may impose the motor

carriers road tax on any qualified motor vehicle for which

proper records are not available to substantiate travel routes,

fuel and miles, in accordance with the recordkeeping provisions

of section 9610.

(f) IFTA reporting required for interstate travel.--The

following shall apply:

(1) Notwithstanding the exemptions under subsections (a)

and (b), any qualified motor vehicle registered in this

Commonwealth that travels in any IFTA jurisdiction requiring

the payment of motor carriers road tax or its equivalent may

be licensed as an IFTA vehicle by the Commonwealth in

accordance with IFTA licensing provisions. Any vehicle

20150HB1057PN1375 - 12 -

holding or displaying IFTA credentials must file IFTA reports

and make necessary payments to a base jurisdiction, even if

the vehicle is exempt from motor carriers road tax in this

Commonwealth.

(2) A vehicle obtaining trip permits under section

2102(d)(3) (relating to identification markers and license or

road tax registration card required) for each trip within

this Commonwealth is exempt from IFTA licensing and reporting

for the permitted trips.

[(b)] (g) Regulations.--The [Department of Revenue]

department may promulgate regulations to implement this section.

Section 4. Title 75 is amended by adding sections to read:

§ 2106. Uncollectible payments.

If the payment of a tax, penalty or interest imposed by this

chapter is returned to the department as uncollectible, the

department shall follow section 3003.9 of the act of March 4,

1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.

§ 2107. Emergency proclamations.

(a) Emergencies declared within this Commonwealth.--Upon the

Governor's declaration of a state of emergency for this

Commonwealth, the Secretary of Revenue may waive, suspend or

otherwise modify any provisions of this chapter for the purpose

of enabling motor carriers to respond to emergency conditions

and to conduct timely emergency relief efforts. The waivers,

suspensions or modifications shall be effective for a specific

period of time as determined by the Secretary of Revenue and

shall not exceed the termination of the state of emergency

declared by the Governor.

(b) Emergencies declared outside this Commonwealth.--The

Secretary of Revenue, with prior authorization from the

20150HB1057PN1375 - 13 -

Governor, may waive, suspend or otherwise modify any provisions

of this chapter on a temporary and definite basis to facilitate

the timely movement of vehicles or fuel from and through this

Commonwealth to other jurisdictions requesting assistance from

the Commonwealth.

each qualified motor vehicle traveling in this Commonwealth ,

whether or not exempt from motor carriers road tax, under the

terms of an emergency declaration shall maintain records

substantiating the purchase and use of both tax-paid and tax-

free fuels in this Commonwealth during the period of the

declared emergency.

(d) Taxes not waived.--Unless specifically suspended by the

Governor or Secretary of Revenue, motor fuels and alternative

fuels taxes are not waived for emergencies determined under

subsection (a) or (b).

Section 5. Chapter 90 heading of Title 75 is amended to

read:

CHAPTER 90

[LIQUID] MOTOR FUELS AND

ALTERNATIVE FUELS TAXES

AND ELECTRIC VEHICLE ROAD FEE

Section 6. Chapter 90 of Title 75 is amended by adding a

subchapter heading to read:

SUBCHAPTER A

PRELIMINARY PROVISIONS

Section 7. Section 9002 of Title 75 is amended to read:

§ 9002. Definitions.

The following words and phrases when used in this chapter

shall have the meanings given to them in this section unless the

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context clearly indicates otherwise:

"Alternative fuels." Natural gas, compressed natural gas

(CNG), liquified natural gas (LNG), liquid propane gas and

liquified petroleum gas (LPG), alcohols, E85, gasoline-alcohol

mixtures containing [at least] more than 85% alcohol by volume,

hydrogen, hythane[, electricity] and any other fuel used to

propel motor vehicles on the public highways which is not

taxable as fuels or liquid fuels under this chapter. The term

does not include electricity.

["Alternative fuel dealer-user." Any person who delivers or

places alternative fuels into the fuel supply tank or other

device of a vehicle for use on the public highways.]

"Association." A partnership, limited partnership or any

other form of unincorporated enterprise owned by two or more

persons.

"Average annual vehicle fuel tax." The average annual amount

of motor fuels and alternative fuels taxes paid by a

Pennsylvania-registered vehicle.

"Average wholesale price." The average wholesale price of

all taxable liquid fuels and fuels, excluding the Federal excise

tax and all [liquid fuels] oil company franchise taxes, shall be

as follows:

(1) After December 31, 2013, and before January 1, 2015,

the average wholesale price shall be $1.87 per gallon.

(2) After December 31, 2014, and before January 1, 2017,

the average wholesale price shall be $2.49 per gallon.

(3) After December 31, 2016, the average wholesale price

shall be as determined by the Department of Revenue for the

12-month period ending on the September 30 immediately prior

to January 1 of the year for which the rate is to be set. In

20150HB1057PN1375 - 15 -

no case shall the average wholesale price be less than $2.99

per gallon.

"Blended fuel." A mixture composed of motor fuels or

alternative fuels and another liquid, other than an additive,

that may be used as a motor fuel or alternative fuel in a

highway vehicle.

"Blender." A person who produces blended fuel outside the

terminal transfer system.

"Blender permit." A class of distributor permit authorizing

the use of motor fuels and alternative fuels upon which the tax

has not been paid for blending.

"CAFE standards." The corporate average fuel economy, as

established by the Federal Government.

"Cents-per-gallon equivalent basis." The average wholesale

price per gallon multiplied by the decimal equivalent of any tax

imposed by section 9502 (relating to imposition of tax), the

product of which is rounded to the next highest tenth of a cent

per gallon. The rate of tax shall be determined by the

Department of Revenue on an annual basis beginning every January

1 and shall be published as a notice in the Pennsylvania

Bulletin no later than the preceding December 15. In the event

of a change in the rate of tax imposed by section 9502, the

department shall redetermine the rate of tax as of the effective

date of such change and give notice as soon as possible.

"Corporation." A corporation or joint stock association

organized under the laws of this Commonwealth, the United States

or any other state, territory or foreign country or dependency.

"Dealer." Any person engaged in the retail sale of [liquid

fuels or fuels] motor fuels and alternative fuels.

"Department." The Department of Revenue of the Commonwealth.

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"Diesel fuel." Any liquid, other than liquid fuels, which is

suitable for use as a fuel in a diesel-powered highway vehicle.

The term includes kerosene and biodiesel.

"Distributor." Any person that:

(1) Produces, refines, prepares, blends, distills,

manufactures or compounds [liquid fuels or fuels] motor fuels

and alternative fuels in this Commonwealth for the person's

use or for sale and delivery in this Commonwealth.

(2) Imports or causes to be imported from any other

state or territory of the United States or from a foreign

country [liquid fuels or fuels] motor fuels or alternative

fuels for the person's use in this Commonwealth or for sale

and delivery in and after reaching this Commonwealth, other

than in the original package, receptacle or container.

(3) Imports or causes to be imported from any other

state or territory of the United States [liquid fuels or

fuels] motor fuels or alternative fuels for the person's use

in this Commonwealth or for sale and delivery in this

Commonwealth after they have come to rest or storage in the

other state or territory, whether or not in the original

package, receptacle or container.

(4) Purchases or receives [liquid fuels or fuels] motor

fuels or alternative fuels in the original package,

receptacle or container in this Commonwealth for the person's

use or for sale and delivery in this Commonwealth from any

person who has imported them from a foreign country.

(5) Purchases or receives [liquid fuels or fuels] motor

fuels or alternative fuels in the original package,

receptacle or container in this Commonwealth for the person's

use in this Commonwealth or for sale and delivery in this

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Commonwealth from any person who has imported them from any

other state or territory of the United States if the [liquid

fuels or fuels] motor fuels or alternative fuels have not,

prior to purchase or receipt, come to rest or storage in this

Commonwealth.

(6) Receives and uses or distributes [liquid fuels or

fuels] motor fuels or alternative fuels in this Commonwealth

on which the tax provided for in this chapter has not been

previously paid.

(7) Owns or operates aircraft, aircraft engines or

facilities for delivery of [liquid fuels] motor fuels or

alternative fuels to aircraft or aircraft engines and elects,

with the permission of the Secretary of Revenue, to qualify

and obtain a permit as a distributor.

(8) Exports [liquid fuels or fuels] motor fuels or

alternative fuels other than in the fuel supply tanks of

motor vehicles.

For the purposes of this definition, the term "alternative

fuels" means alternative fuels that will be used to propel a

motor vehicle on the public highways in this Commonwealth.

"Dyed diesel fuel." Any liquid, other than liquid fuels,

which is suitable for use as a fuel in a diesel-powered highway

vehicle and which is dyed pursuant to Federal regulations issued

under section 4082 of the Internal Revenue Code of 1986 (Public

Law 99-514, 26 U.S.C. § 4082) or which is a dyed fuel for

purposes of section 6715 of the Internal Revenue Code of 1986

(26 U.S.C. § 6715).

"E85." Fuel ethanol conforming to ASTM D5798-11 standards,

as amended, or successor standards.

"Electric vehicle." The term includes electric vehicles and

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hybrid electric vehicles.

"Electric vehicle road fee." The annual fee imposed under

Subchapter C (relating to electric vehicle road fee) in place of

a motor fuel or alternative fuel tax assessed upon electricity

used in highway vehicles.

"Exempt entity." A person exempt under section 9004(e)

(relating to imposition of tax, exemptions and deductions) from

reporting and paying a motor fuel or alternative fuel tax.

"Export." Accountable [liquid fuels or fuels] motor fuels or

alternative fuels delivered out of State by or for the seller

constitutes an export by the seller. Accountable [liquid fuels

or fuels] motor fuels or alternative fuels delivered out of

State by or for the purchaser constitutes an export by the

purchaser.

"Fuels." Includes diesel fuel and all combustible gases and

liquids used for the generation of power in aircraft or aircraft

engines or used in an internal combustion engine for the

generation of power to propel vehicles on the public highways.

The term does not include liquid fuels or dyed diesel fuel.

"Gallon equivalent basis." The amount of any alternative

fuel as determined by the department to [contain 114,500 BTU's]

equal the energy content of one gallon of liquid fuels or fuels.

The rate of tax on the amount of each alternative fuel as

determined by the department under the previous sentence shall

be the current [liquid fuels tax and] oil company franchise tax

applicable to one gallon of gasoline.

"Gasoline gallon equivalent" or "GGE." The amount of

alternative fuel it takes to equal the energy content of one

gallon of gasoline.

"Highway." Every way or place open to the use of the public,

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as a matter of right, for purposes of vehicular travel.

"Import." Accountable [liquid fuels or fuels] motor fuels or

alternative fuels delivered into this Commonwealth from out of

State by or for the seller constitutes an import by the seller.

Accountable [liquid fuels or fuels] motor fuels or alternative

fuels delivered into this Commonwealth from out of State by or

for the purchaser constitutes an import by the purchaser.

"Liquid fuels." All products derived from petroleum, natural

gas, coal, coal tar, vegetable ferments and other oils. The term

includes gasoline, naphtha, benzol, benzine or alcohols, either

alone or when blended or compounded, which are practically and

commercially suitable for use in internal combustion engines for

the generation of power or which are prepared, advertised,

offered for sale or sold for use for that purpose. The term does

not include kerosene, fuel oil, gas oil, E85, gasoline-alcohol

mixtures other than E85 containing greater than 85% alcohol by

volume, diesel fuel, tractor fuel by whatever trade name or

technical name known having an initial boiling point of not less

than 200 degrees fahrenheit and of which not more than 95% has

been recovered at 464 degrees fahrenheit (ASTM method D-86),

liquified gases which would not exist as liquids at a

temperature of 60 degrees fahrenheit and pressure of 14.7 pounds

per square inch absolute or naphthas and benzols and solvents

sold for use for industrial purposes.

"Magistrate." An officer of the minor judiciary. The term

includes a magisterial district judge.

"Major vehicle class." The term includes passenger vehicles,

light duty trucks and any other class as defined by the CAFE

standards.

"Mass transportation systems." Persons subject to the

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jurisdiction of the Pennsylvania Public Utility Commission and

municipality authorities that transport persons on schedule over

fixed routes and derive 90% of their intrastate scheduled

revenue from scheduled operations within the county in which

they have their principal place of business or with contiguous

counties.

"Motor fuels." Includes liquid fuels, fuels, aviation

gasoline and jet fuels.

"Motor fuels tax." Any of the following taxes imposed under

section 9004 (relating to imposition of tax, exemptions and

deductions):

(1) The oil company franchise tax.

(2) The aviation gasoline and jet fuel taxes.

"Motor fuels and alternative fuels tax exemption

certificate." A certificate issued by the Department of Revenue

to a person requesting exemption from motor fuels taxes or

alternative fuels taxes according to the exemption provisions

under section 9004(e).

"Nonpublic schools not operated for profit." A school, other

than a public school, within this Commonwealth wherein a

resident of this Commonwealth may legally fulfill the compulsory

school attendance requirements of the laws of this Commonwealth,

and in the operation of which there is no contribution of

pecuniary gain or profit, no dividends or distribution or income

to its owners, officers or directors and no incidental profits

are distributed to its owner. The term does not include

institutions of higher learning.

"Permit." A [liquid fuels permit or a fuels permit] motor

fuels permit or alternative fuels permit. The term includes a

blender permit.

20150HB1057PN1375 - 21 -

"Person." [Every natural person, association or

corporation.] An individual, firm, cooperative, association,

corporation, limited liability company, trust, business trust,

syndicate, partnership, limited liability partnership, joint

venture, receiver, trustee in bankruptcy, club society, or other

group or combination acting as a unit. The term includes a

public body, including, but not limited to, the Commonwealth,

any other state and an agency, commission, institution,

political subdivision or instrumentality of this Commonwealth or

any other state. Whenever used in any provision prescribing and

imposing a fine or imprisonment, the term as applied to

associations means the partners or members and as applied to

corporations means the officers thereof.

"Political subdivision." A county, city, borough,

incorporated town, township, school district, vocational school

district or county institution district. For exemption purposes,

the term includes:

(1) Authorities formed under enabling legislation.

(2) Instrumentalities or agencies of this Commonwealth,

unless otherwise provided.

"Registered distributor." A distributor holding a permit

issued by the Commonwealth under the provisions of this chapter.

"Sale" and "sale and delivery." Includes the invoicing or

billing of [liquid fuels or fuels] motor fuels or alternative

fuels free of tax as provided in section 9005 (relating to

taxpayer) from one distributor to another regardless of whether

the purchasing distributor is an accommodation party for

purposes of taking title or takes actual physical possession of

the [liquid fuels or fuels] motor fuels or alternative fuels.

"Secretary." The Secretary of Revenue of the Commonwealth.

20150HB1057PN1375 - 22 -

"Terminal transfer system." The motor fuels or alternative

fuels distribution systems consisting of refineries, pipelines,

marine vessels and terminals.

"Use." Includes any of the following:

(1) The importation into this Commonwealth of motor

fuels or alternative fuels for the supply tanks or other

fueling receptacles or devices of a motor vehicle or aircraft

in excess of 50 gallons.

(2) The delivery or placing of motor fuels or

alternative fuels into the fuel supply tanks or other fueling

receptacles or devices of an aircraft or aircraft engine or

of a motor vehicle in this Commonwealth for use in a

combustion engine or diesel engine.

"Vehicle average miles driven." The average number of miles

driven by a particular vehicle type, as determined by the

Federal Highway Administration.

"Volunteer ambulance service." A nonprofit chartered

corporation, association or organization located in this

Commonwealth that is regularly engaged in the service of

providing emergency medical care and transportation of patients.

"Volunteer fire company." A nonprofit chartered corporation,

association or organization located in this Commonwealth that

provides fire protection services and other voluntary emergency

services within this Commonwealth, which may include voluntary

ambulance services and voluntary rescue services.

"Volunteer rescue service." A nonprofit chartered

corporation, association or organization located in this

Commonwealth that provides rescue services in this Commonwealth.

"Volunteer services." Includes volunteer ambulance services,

volunteer fire companies and volunteer rescue services.

20150HB1057PN1375 - 23 -

Section 8. Chapter 90 of Title 75 is amended by adding a

subchapter heading to read:

SUBCHAPTER B

MOTOR FUELS AND ALTERNATIVE FUELS TAXES

Section 9. Sections 9003 heading and subsections (a), (b),

(d) and (g) and 9004(d), (e), (g) and (h) of Title 75 are

amended and the sections are amended by adding subsections to

read:

§ 9003. [Liquid] Motor fuels and alternative fuels permits;

bond or deposit of securities.

(a) Permit required; violation.--A distributor may not

engage in the use or sale and delivery of [liquid] motor fuels

within this Commonwealth without a [liquid] motor fuels permit

[or engage in the use or sale and delivery of fuels within this

Commonwealth without a fuels permit] or engage in the use or

sale and delivery of alternative fuels within this Commonwealth

without an alternative fuels permit. Each day in which a

distributor engages in the use or sale and delivery of [liquid]

motor fuels within this Commonwealth without a [liquid] motor

fuels permit [or fuels without a fuels permit] or alternative

fuels without an alternative fuels permit shall constitute a

separate offense. For each such offense, the distributor commits

a misdemeanor of the third degree.

(a.1) Special permit for blenders.--Distributors who

purchase any motor fuels or alternative fuels subject to tax

under this chapter for use in the blending of motor fuels or

alternative fuels shall obtain a blender permit from the

department. A distributor holding a blender's permit may

purchase motor fuels or alternative fuels tax free from other

distributors holding a permit when the motor fuels or

20150HB1057PN1375 - 24 -

alternative fuels are purchased for use exclusively in blending.

Blenders shall account separately for all purchases of motor

fuels and alternative fuels used in blending. The department may

prescribe the form of such necessary information.

(a.2) Prohibitions.--The following shall apply:

(1) A suspended, revoked or canceled permit is not a

valid permit and may not be used to make tax-free sales,

deliveries or purchases of motor fuels or alternative fuels.

(2) An exempt entity may not apply for a motor fuels

permit or an alternative fuels permit and may not resell

motor fuels or alternative fuels.

(b) Application.--A person desiring to operate as a

registered distributor shall file an application for [a liquid

fuels permit or a fuels permit, or both,] an alternative fuels

permit, a blenders permit or a motor fuels permit with the

department. A distributor may apply for more than one class of

permit. The application for a permit must be made upon a form

prescribed by the department and must set forth the name under

which the applicant transacts or intends to transact business,

the location of the place of business within this Commonwealth

and such other information as the department may require. The

department may, by written notice, require any applicant to

furnish a financial statement in such form as it may prescribe.

The department may charge an administrative application fee for

each permit. If the applicant has or intends to have more than

one place of business within this Commonwealth, the application

shall state the location of each place of business. If the

applicant is an association, the application shall set forth the

names and addresses of the persons constituting the association.

If the applicant is a corporation, the application shall set

20150HB1057PN1375 - 25 -

forth the names and addresses of the principal officers of the

corporation and any other information prescribed by the

department for purposes of identification. The application shall

be signed and verified by oath or affirmation by:

(1) the owner, if the applicant is an individual;

(2) a member or partner, if the applicant is an

association; or

(3) an officer or an individual authorized in a writing

attached to the application, if the applicant is a

corporation.

* * *

(c.1) Permit class.--The department may establish classes of

distributors. Each class may have special bonding requirements.

(d) Surety bond.--A permit shall not be granted until the

applicant has filed with the department a surety bond payable to

the Commonwealth in an amount fixed by the department of at

least $2,500. Every bond must have as surety an authorized

surety company approved by the department. The bond must state

that the distributor will faithfully comply with the provisions

of this chapter during the effective period of his permit. The

department may require any distributor to furnish such

additional, acceptable corporate surety bond as necessary to

secure at all times the payment to the Commonwealth of all

taxes, penalties and interest due under the provisions of this

chapter and section 9502 (relating to imposition of tax). The

department shall set a distributor's bond amount in a manner

sufficient to protect the revenues of the Commonwealth. If a

distributor fails to file the additional bond within ten days

after written notice from the department, the department may

suspend or revoke the permit and collect all taxes, penalties

20150HB1057PN1375 - 26 -

and interest due. For the purpose of determining whether an

existing bond is sufficient, the department may by written

notice require a distributor to furnish a financial statement in

such form as it may prescribe. Upon failure of any distributor

to furnish a financial statement within 30 days of written

notice, the department may suspend or revoke the permit and

shall collect all taxes, penalties and interest due by him.

* * *

(g) Interstate or foreign commerce.--Nothing contained in

this chapter shall require the filing of any application or bond

or the possession and display of a [liquid] motor fuels permit

or an alternative fuels permit for the use or sale and delivery

of [liquid] motor fuels or alternative fuels in interstate or

foreign commerce not within the taxing power of the Commonwealth

or for the use of [liquid fuels] motor fuels or alternative

fuels by the Federal Government.

* * *

(j) Tax compliance.--No distributor may be issued a permit

under this chapter unless the distributor is in full compliance

with all other State taxes administered by the department.

§ 9004. Imposition of tax, exemptions and deductions.

* * *

[(d) Alternative fuels tax.--

(1) A tax is hereby imposed upon alternative fuels used

to propel vehicles of any kind or character on the public

highways. The rate of tax applicable to each alternative fuel

shall be computed by the department on a gallon equivalent

basis and shall be published as necessary by notice in the

Pennsylvania Bulletin.

(2) The tax imposed in this section upon alternative

20150HB1057PN1375 - 27 -

fuels shall be reported and paid to the department by each

alternative fuel dealer-user rather than by distributors

under this chapter similar to the manner in which

distributors are required to report and pay the tax on liquid

fuels and fuels, and the licensing and bonding provisions of

this chapter shall be applicable to alternative fuel dealer-

users. The department may permit alternative fuel dealer-

users to report the tax due for reporting periods greater

than one month up to an annual basis provided the tax is

prepaid on the estimated amount of alternative fuel to be

used in such extended period. The bonding requirements may be

waived by the department where the tax has been prepaid.]

(d.1) Alternative fuels tax.--

(1) The rate of tax applicable to each alternative fuel

subject to tax shall be computed by the department on a

gallon equivalent basis and shall be published as necessary

by notice in the Pennsylvania Bulletin. The tax imposed shall

apply to the entire amount of alternative fuel used or sold

and delivered.

(2) The tax shall be imposed upon the sale of previously

untaxed alternative fuels when one of the following occurs:

(i) A person places the alternative fuel in the

supply tanks of a vehicle for use in propelling the

vehicle on the public highways.

(ii) A person elects to pay the tax in advance of

the alternative fuel actually being used to propel a

vehicle on the public highways.

(3) A person who uses alternative fuels to propel a

vehicle upon the public highways and upon which the

alternative fuels tax has not been previously paid shall be

20150HB1057PN1375 - 28 -

liable for the tax on the alternative fuel and shall be

licensed as an alternative fuels distributor by the

department. This paragraph does not apply to an exempt entity

using an alternative fuel in a tax-exempt manner.

(4) If a person paid tax on the purchase of alternative

fuels and subsequently used the tax-paid alternative fuel in

a nontaxable manner, the person may be eligible for a refund

of the alternative fuels tax under section 9017 (relating to

refunds) if the exempt use would qualify under the refund

conditions of section 9017.

(5) Alternative fuels distributors shall comply with all

provisions of this chapter applying to motor fuels

distributors, except when such provisions are in conflict or

otherwise inconsistent with the specific alternative fuels

distributor provisions of this subsection, in which case the

provisions of this subsection shall control.

(e) Exceptions.--The tax imposed under subsections (b), (c)

and (d) shall not apply to [liquid fuels, fuels] motor fuels or

alternative fuels:

(1) Delivered to the Federal Government on presentation

of an authorized Federal Government exemption certificate or

other evidence satisfactory to the department.

(2) Used or sold and delivered which are not within the

taxing power of the Commonwealth under the Commerce Clause of

the Constitution of the United States.

(3) Used as fuel in aircraft or aircraft engines, except

for the tax imposed under subsection (c).

(4) Delivered to this Commonwealth, a political

subdivision, a volunteer fire company, a volunteer ambulance

service, a volunteer rescue squad, a second class county port

20150HB1057PN1375 - 29 -

authority or a nonpublic school not operated for profit on

presentation of evidence satisfactory to the department.

(5) Used in school buses for the exclusive purpose of

transporting students in grades kindergarten through 12 for

official school purposes, subject to all of the following:

(i) School districts are exempt from motor fuel and

alternative fuel taxes but may assign that exemption to a

school bus contractor who purchased tax-paid motor fuels

or alternative fuels for exclusive use in school buses

transporting students in grades kindergarten through 12

for official school purposes. A school bus contractor to

which a school district assigns the exemption shall be

eligible to apply for a refund of motor fuel or

alternative fuel taxes under section 9017(a.1) in the

same manner as an exempt entity.

(ii) A school district may apply to the Board of

Finance and Revenue for refunds of taxes paid by the

school district's school bus contractors that purchased

tax-paid motor fuels or alternative fuels for use in

transporting students for official school purposes.

(iii) School bus contractors may fuel from a school

district's tax-free bulk storage for the sole purpose of

transporting students under a contract.

(6) Sold to a volunteer service, provided that the

volunteer service complies with the following:

(i) The motor fuels or alternative fuels shall be

purchased from a registered distributor, and the motor

fuels or alternative fuels shall be placed in bulk

storage facilities on land owned or leased, with full

control thereover, by the volunteer service. The

20150HB1057PN1375 - 30 -

purchaser shall furnish a motor fuels or alternative

fuels tax exemption certificate issued by the department

to the registered distributor certifying that it is a

volunteer service and the fuel will be used solely for

firefighting, emergency medical or rescue purposes and

only in official equipment owned by the volunteer

service.

(ii) If a volunteer service purchases motor fuels or

alternative fuels from a dealer or a nonregistered

Commonwealth distributor and pays the full price for the

fuels, including the tax, and if the volunteer service

uses the motor fuels or alternative fuels solely for

firefighting, emergency medical or rescue purposes and

only in equipment purchased by it, the volunteer service

may request a refund of the tax paid by applying to the

Board of Finance and Revenue on forms supplied by the

Board of Finance and Revenue.

(e.1) Use of motor fuels and alternative fuels by exempt

entities.--The following shall apply:

(1) An exempt entity may only use motor fuels or

alternative fuels for its official business purposes. The

exempt entity shall keep records of purchases and

disbursements of motor fuels and alternative fuels sufficient

to prove the official business use of the motor fuels and

alternative fuels. The recordkeeping must be similar to the

requirements for distributor and dealer recordkeeping under

section 9009 (relating to retention of records by

distributors and dealers).

(2) An exempt entity may not resell motor fuels or

alternative fuels.

20150HB1057PN1375 - 31 -

(3) An exempt entity that violates paragraph (1) or (2)

commits a summary offense and may be assessed tax, interest

and penalties due on any motor fuels or alternative fuels

improperly used or resold.

* * *

(g) Distributors to pay tax.--[Distributors] Motor fuels and

alternative fuels distributors shall be liable to the

Commonwealth for the collection and payment of the tax imposed

by this chapter. The tax imposed by this chapter shall be

collected by the distributor at the time the [liquid fuels and

fuels] motor fuels or alternative fuels are used or sold and

delivered by the distributor and shall be borne by the consumer.

(h) Losses to be allowed.--The department shall allow for

handling and storage losses of [liquid fuels and fuels] motor or

alternative fuels that are substantiated to the satisfaction of

the department.

(i) Liability for use of dyed diesel fuel .--The following

shall apply to liability for the tax provided under subsection

(b):

(1) The tax imposed under subsection (b) is imposed on

the delivery or placing of dyed diesel fuel into the fuel

supply tanks or other fueling receptacles or devices of a

motor vehicle in this Commonwealth for prohibited use, in

whole or in part, for the generation of power to propel the

motor vehicle on the public highways of this Commonwealth.

(2) The following shall apply to parties liable under

this subsection:

(i) The person who causes to be operated or the

operator of a highway vehicle into which the dyed diesel

fuel is delivered shall be liable for the tax imposed

20150HB1057PN1375 - 32 -

under paragraph (1).

(ii) The seller of the dyed diesel fuel is jointly

and severally liable for the tax under paragraph (1) if

the seller knows or has reason to know that the dyed

diesel fuel will not be used in a nontaxable use.

(3) The exemptions provided under subsection (e) shall

apply to the tax imposed by this subsection.

(j) Act of blending not subject to tax.--A distributor

holding a blending permit who blends motor fuels or alternative

fuels shall be exempt from the payment of the tax which would

otherwise be imposed upon any motor fuels or alternative fuels

purchased from registered distributors and used exclusively for

blending. The department shall establish necessary recordkeeping

standards for blenders.

(k) Sales without permits.--Sales of motor fuels or

alternative fuels between a registered distributor and any

person not holding a permit of the proper class shall always be

subject to tax, unless the sales are entitled to an exemption

expressly provided for under this chapter or unless the

alternative fuels are not yet subject to the alternative fuels

tax.

(l) Exemption certificates.--An exempt entity must provide a

motor fuels or alternative fuels tax exemption certificate

prescribed by the department to the registered distributor from

whom the exempt entity plans to purchase tax-free motor fuels or

alternative fuels.

(m) Nonpermitted persons acting as permitted distributor.--

The following shall apply:

(1) A person not holding a motor fuels permit or

alternative fuels permit that engages in the use or sale and

20150HB1057PN1375 - 33 -

delivery of motor fuels or alternative fuels upon which the

tax imposed under this chapter has not been previously paid

shall be subject to all recordkeeping, reporting and payment

provisions provided for permitted distributors.

(2) Penalties are as follows:

(i) A person who does not hold the proper class of

permit to engage in the tax-free use or sale and delivery

of motor fuels or alternative fuels with another

distributor holding the proper class of permit shall pay

a sum equivalent to 10% of the motor fuels tax or

alternative fuels tax that would otherwise be due. This

penalty shall be in addition to any other applicable tax,

interest or penalty provided for under this chapter.

(ii) A properly permitted distributor who knowingly

engages in the tax-free use or sale and delivery of motor

fuels or alternative fuels with an improperly permitted

distributor shall also pay a sum equivalent to 10% of the

motor fuels tax or alternative fuels tax that would

otherwise be due. This penalty shall be in addition to

any other applicable tax, interest or penalty provided

for under this chapter.

(3) The penalties imposed by this subsection shall not

be considered part of a tax assessment.

(4) A nonpermitted distributor shall not be eligible for

any of the discounts provided under section 9006(b) (relating

to distributor's report and payment of tax).

Section 10. Section 9005 of Title 75 is amended to read:

§ 9005. Taxpayer.

(a) Duty of distributor.--Every distributor using or

delivering [liquid fuels and fuels] motor fuels or alternative

20150HB1057PN1375 - 34 -

fuels upon which a tax is imposed by this chapter shall pay the

tax into the State Treasury through the department.

(b) Delivery between distributors.--

(1) Whenever [liquid fuels and fuels] motor fuels or

alternative fuels are delivered within this Commonwealth by

one distributor to another distributor holding a permit under

this chapter, the distributor receiving the [liquid fuels and

fuels] motor fuels or alternative fuels shall separately

show, in that distributor's monthly reports to the

department, all such deliveries from each distributor and

shall pay the [liquid fuels and fuels] oil company franchise

tax provided for by this chapter upon all such [liquid fuels

and fuels] motor fuels or alternative fuels used or sold and

delivered within this Commonwealth.

(2) The distributor making deliveries under paragraph

(1) shall separately show those deliveries in that

distributor's monthly reports to the department and shall

then be exempt from the payment of the tax which would

otherwise be imposed upon the [liquid fuels and fuels] motor

fuels or alternative fuels so delivered. This exemption shall

apply only if both distributors under paragraph (1) hold

valid permits of a class authorizing tax-free use or sale and

delivery of the same specific motor fuels or alternative

fuels.

(3) The distributor shall furnish to the department such

information concerning such deliveries as the department may

require.

(4) The department shall furnish to any distributor,

upon request, a list of distributors holding permits under

this chapter and their addresses.

20150HB1057PN1375 - 35 -

(5) A distributor holding a permit is the only person

entitled to sell motor fuels or alternative fuels tax-free to

another distributor holding a permit.

amount of the tax to the price of [liquid fuels and fuels] motor

fuels or alternative fuels sold by them and shall state the rate

of the tax separately from the price of the [liquid fuels and

fuels] motor fuels or alternative fuels on all price display

signs, sales or delivery slips, bills and statements which

advertise or indicate the price of [liquid fuels and fuels]

motor fuels or alternative fuels.

(d) Penalty.--A person who violates this section commits a

summary offense.

Section 11. Section 9006(a) and (d) of Title 75 are amended

and the section is amended by adding a subsection to read:

§ 9006. Distributor's report and payment of tax.

(a) Monthly report.--For the purpose of ascertaining the

amount of tax payable under this chapter, the distributor, on or

before the 20th day of each month, shall transmit to the

department on a form prescribed by the department a report,

under oath or affirmation, of the [liquid fuels and fuels] motor

fuels or alternative fuels used or delivered by that distributor

within this Commonwealth during the preceding month. The report

shall separately show the number of gallons or GGEs of [liquid

fuels and fuels] motor fuels or alternative fuels used or

delivered within this Commonwealth during the period for which

that report is made and any further information that the

department prescribes. A distributor having more than one place

of business within this Commonwealth shall combine in each

report the use or delivery of [liquid fuels and fuels] motor

20150HB1057PN1375 - 36 -

fuels or alternative fuels at all such separate places of

business.

* * *

(d) Additional penalty.--If a distributor neglects or

refuses to make any report [and] or payment as required, an

additional 10% of the amount of the tax due or $50, whichever is

greater, shall be added by the department and collected as

provided. In addition to the added penalty, the permit of the

distributor may be suspended or revoked by the department.

(e) Method of filing and timeliness.--The following shall

apply:

(1) Unless specifically otherwise provided for by law,

all reports, payments and petitions must be filed

electronically with the department. Upon receipt of an

electronic filing by the department, the filing is deemed to

have occurred on the specific date and time indicated by the

computers or systems of the department.

(2) The following exceptions shall apply:

(i) Electronic payment is not required for any

payment amount less than the current minimum amount

specified in sections 9 and 10 of the act of April 9,

1929 (P.L.343, No.176), known as The Fiscal Code.

(ii) A distributor also may be excused from

electronic filing that is otherwise required by law upon

presentation to the department of evidence of hardship in

filing electronically. The evidence must be provided to

and accepted by the department prior to the due date for

the report, payment or petition.

(iii) Electronic filing may not be accepted by the

department for certain required filings under this

20150HB1057PN1375 - 37 -

chapter where the department does not have the technical

capability to process such an electronic filing, or where

such filing requirements conflict with the provisions of

any interstate compacts that are binding upon the

Commonwealth.

(3) Whenever a report, payment or petition is required

by law to be filed with the department by the United States

Postal Service, the following apply:

(i) If the report, payment or petition must be

received by the department on or before a day certain,

the taxpayer shall be deemed to have complied with the

law if the correctly addressed envelope transmitting the

report, payment or petition received by the department is

postmarked by the United States Postal Service on or

prior to the final day on which the report, payment or

petition is required to be received.

(ii) For purposes of this paragraph, presentation of

a receipt from the United States Postal Service

indicating that the correctly addressed envelope

transmitting the report, payment or petition received by

the department was mailed on or before the due date shall

be evidence of timely filing and payment.

(iii) This paragraph shall not apply to any report,

payment or petition that is required by law to be

delivered by any method other than mailing.

(4) To be considered timely, both a report and any

payment due, if applicable, including any interest or

penalty, must be filed before the due date.

Section 12. Sections 9007(d), 9008 and 9009 of Title 75 are

amended to read:

20150HB1057PN1375 - 38 -

§ 9007. Determination and redetermination of tax, penalties and

interest due.

* * *

(d) Sanctions.--If a distributor neglects or refuses to make

a report [and] or payment of tax required by this chapter, the

department shall estimate the tax due by such distributor and

determine the amount due for taxes, penalties and interest.

There shall be no right of review or appeal from this

determination. Upon neglect or refusal, permits issued to the

distributor may be suspended or revoked by the department and

required to be surrendered to the department.

§ 9008. Examination of records and equipment.

(a) General rule.--The department or any agent appointed in

writing by the department is authorized to examine the books,

papers, records, meters, storage tanks and contents, and any

other equipment of any distributor, dealer or any other person

pertaining to the use or sale and delivery of [liquid fuels and

fuels] motor fuels or alternative fuels taxable under this

chapter to verify the accuracy of any report or payment made

under the provisions of this chapter or to ascertain whether or

not the tax imposed by this chapter has been paid. Any

information gained by the department as the result of the

reports, investigations or verifications required to be made

shall be confidential.

(b) Penalty.--A person divulging confidential information

under subsection (a) commits a misdemeanor of the third degree.

(b) or section 731 of the act of April 9, 1929 (P.L.343,

No.176), known as The Fiscal Code, any incorrect motor fuel or

alternative fuel composition information, including octane

20150HB1057PN1375 - 39 -

values, discovered by the department upon examination of storage

tank contents or related records may be disclosed to the Office

of Attorney General for investigation.

(d) Public safety.--Notwithstanding subsection (a) or (b) or

section 731 of The Fiscal Code, any suspected violation that

could pose a threat to public safety discovered by the

department during an examination authorized by this section may

be disclosed to the appropriate enforcement authority for

investigation.

§ 9009. Retention of records by distributors and dealers.

(a) Record retention period.--

(1) The distributor and dealer shall maintain and keep

for a period [of two years] consisting of the current

calendar year plus the previous two years, a record of

[liquid fuels and fuels] motor fuels and alternative fuels

used or sold and delivered within this Commonwealth by the

distributor, together with invoices, bills of lading and

other pertinent papers as required by the department. The

amount of tax imposed on each sale of motor fuels or

alternative fuels shall be stated separately.

(2) A person purchasing [liquid fuels and fuels] motor

fuels or alternative fuels taxable under this chapter from a

distributor for the purpose of resale shall maintain for a

period [of two years] consisting of the current calendar year

plus the previous two years, a record of liquid fuels and

fuels received, the amount of tax paid to the distributor as

part of the purchase price, delivery tickets, invoices and

bills of lading and such other records as the department

requires.

(3) Additional records include:

20150HB1057PN1375 - 40 -

(i) A distributor shall keep a record showing the

number of gallons, GGEs or standard cubic feet of:

(A) all [diesel fuel] motor fuel and alternative

fuel inventories on hand at the first of each month;

(B) all [diesel fuel] motor fuel and alternative

fuel refined, compounded or blended;

fuel purchased or received, showing the name of the

seller and the date of each purchase or receipt;

(D) all [diesel fuel] motor fuel and alternative

fuel sold, distributed or used, showing the name of

the purchaser and the date of sale, distribution or

use; and

(E) all [diesel fuel] motor fuel and alternative

fuel lost by fire or other accident.

(i.1) A distributor shall keep a record showing the

octane value of each motor fuel and alternative fuel

purchased, sold or blended.

(ii) A dealer shall keep a record showing the number

of gallons, GGEs or standard cubic feet of:

(A) all [diesel fuel] motor fuel and alternative

fuel inventories on hand at the first of each month;

(B) all [diesel fuel] motor fuel and alternative

fuel purchased or received, showing the name of the

seller, the date of each purchase or receipt;

fuel sold, distributed or used; and

(D) all [diesel fuel] motor fuel and alternative

fuel lost by fire or other accident.

(iii) A dealer shall keep a record showing the

20150HB1057PN1375 - 41 -

octane value of each motor fuel and alternative fuel

purchased, sold or blended.

(a.1) Maintenance of recordkeeping equipment.--Distributors

and dealers are responsible for ensuring that all measuring

equipment used for recordkeeping, including, but not limited to,

meters, gauges and electronic sensors, are maintained in good

working order so that the department, upon inspection of records

and equipment provided for in this chapter, is able to determine

the proper tax that the distributor or dealer should have

reported or paid to the Commonwealth.

(b) Penalty.--Any person violating any of the provisions of

this section commits a [misdemeanor of the third degree] summary

offense.

Section 13. Section 9011 of Title 75 is amended by adding a

subsection to read:

§ 9011. Discontinuance or transfer of business.

* * *

(b.1) New permit prohibited.--A person who participated as

an owner or officer of a distributor required to provide notice

under subsection (a) may be prohibited from applying for a new

permit until the underlying liabilities to the Commonwealth from

the discontinued or transferred distributor are satisfied.

Section 14. Section 9012(a) Title 75 is amended and the

section is amended by adding subsections to read:

§ 9012. Suspension or revocation of permits.

(a) Notice and hearings.--If the department finds that the

holder of a permit has failed to comply with the provisions of

this chapter, the department shall notify the permit holder and

afford the permit holder a hearing on [five] seven days' written

notice. A hearing will be scheduled by the department only upon

20150HB1057PN1375 - 42 -

request by the permit holder.

* * *

(b.1) Immediate suspension or revocation.--Notwithstanding

subsection (a), the department may immediately suspend or revoke

a permit for failure to timely report or pay any tax due under

section 9006 (relating to distributor's report and payment of

tax).

(b.2) Demand on surety bond.--Notwithstanding subsection

(a), the department may make demand upon a registered

distributor's surety bond where the distributor has failed to

timely report or pay any tax due under section 9006.

* * *

Section 15. Sections 9013, 9015 and 9016 of Title 75 are

amended to read:

§ 9013. Lien of taxes, penalties and interest.

[(a) General rule.--]All unpaid taxes imposed by this

chapter and section 9502 (relating to imposition of tax) and

penalties and interest due shall be a lien [upon the franchises

and property of the taxpayer after the lien has been entered and

docketed of record by the prothonotary or similar officer of the

county where the property is situated], as provided in Article

XIV of the act of April 9, 1929 (P.L.343, No.176), known as The

Fiscal Code.

[(b) Priority of lien.--The lien under subsection (a) shall

have priority from the date of its entry of record and shall be

fully paid and satisfied out of the proceeds of a judicial sale

of property subject to the lien before any other obligation,

judgment, claim, lien or estate to which the property may

subsequently become subject, except costs of the sale and of the

writ upon which the sale was made and real estate taxes and

20150HB1057PN1375 - 43 -

municipal claims against the property. The lien under subsection

(a) shall be subordinate to mortgages and other liens existing

and recorded or entered of record prior to the recording of the

tax lien.

property subject to a lien imposed under this section, the sale

shall discharge the lien imposed under this section to the

extent only that the proceeds are applied to its payment, and

the lien shall continue in full force and effect as to the

balance remaining unpaid.

(d) Procedure.--

(1) Statements of all taxes imposed under this chapter

and section 9502, together with penalties and interest,

certified by the secretary, may be transmitted to the

prothonotaries or similar officers of the respective counties

of this Commonwealth to be entered of record and indexed as

judgments are now indexed.

(2) A writ of execution may directly issue upon the lien

without the issuance and prosecution to judgment of a writ of

scire facias.

(3) Not less than ten days before issuance of execution

on a lien, notice of the filing and the effect of the lien

shall be sent by registered mail to the taxpayer at the

taxpayer's last known post office address.

(4) A prothonotary or similar officer may not require,

as a condition precedent to the entry of a lien under this

section, the payment of costs incident to entry of the lien.

(5) A lien under this section shall continue for five

years from the date of entry and may be revived and continued

under the act of April 9, 1929 (P.L.343, No.176), known as

20150HB1057PN1375 - 44 -

The Fiscal Code.

(e) Statement to department.--A sheriff, receiver, trustee,

assignee, master or other officer may not sell the property or

franchises of a distributor without first filing with the

department a statement containing all of the following

information:

(1) Name or names of the plaintiff or party at whose

instance or upon whose account the sale is made.

(2) Name of the person whose property or franchise is to

be sold.

(3) The time and place of sale.

(4) The nature and location of the property.

(f) Notice concerning lien.--The department, after receiving

notice under subsection (e), shall furnish to the sheriff,

receiver, trustee, assignee, master or other officer having

charge of the sale a certified copy or copies of all liquid

fuels tax, fuels tax and oil company franchise tax penalties and

interest on file in the department as liens against the person

or, if there are no such liens, a certificate showing that fact.

The certified copy or copies or certificate shall be publicly

read by the officer in charge of the sale at and immediately

before the sale of the property or franchise of the person.

(g) Lien certificate.--The department shall furnish to a

person making application, upon payment of the prescribed fee, a

certificate showing the amount of all liens for liquid fuels

tax, fuels tax or oil company franchise tax, penalties and

interest under the provisions of this chapter on record in the

department against any person.]

§ 9015. [Reports from common carriers.

(a) Duty.--A person transporting liquid fuels either in

20150HB1057PN1375 - 45 -

interstate or intrastate commerce to a point within this

Commonwealth from a point within or without this Commonwealth

shall report under oath or affirmation to the department on or

before the last day of each month for the preceding month all

deliveries of liquid fuels made to points within this

Commonwealth.

(b) Forms.--The report shall be on a form prescribed by the

department and shall state the names and addresses of the

consignor and consignee, the number of gallons of liquid fuels

transported and any other information which the department may

require.

this section commits a misdemeanor of the third degree.]

(Reserved).

§ 9016. [Reward for detection of violations.

The secretary is authorized to pay a reward, out of money

appropriated from the Motor License Fund for the purpose, to any

person, other than a State officer or employee, who reports a

distributor who has failed to file the reports required and pay

the tax imposed by this chapter. The reward shall be in an

amount the secretary deems proper, not exceeding 10% of the

amount of the tax, penalty and interest due. A reward shall not

be paid unless collection of the delinquent tax has been made or

the distributor has been convicted for violating this chapter.]

(Reserved).

Section 16. Section 9017(a), (a.1), (b), (e.1), (e.2) and

(f) of Title 75 are amended and the section is amended by adding

subsections to read:

§ 9017. Refunds.

(a) Department [of Revenue].--Except as provided in

20150HB1057PN1375 - 46 -

subsection (a.1), the [Department of Revenue] department may

refund taxes, penalties, interest, fines, additions and other

money collected pursuant to this chapter in accordance with

section 3003.1 of the act of March 4, 1971 (P.L.6, No.2), known

as the Tax Reform Code of 1971.

(a.1) Board of Finance and Revenue.--The Board of Finance

and Revenue may make reimbursements and refunds of tax imposed

and collected upon motor fuels and alternative fuels, liquid

fuels or fuels as provided under subsections (b), (c) or (e). In

addition, the board may refund on an annual basis any tax

imposed by this chapter and collected by the department upon

motor fuels and alternative fuels, liquid fuels or fuels

delivered to any entity exempt from tax under section 9004(e)

(relating to imposition of tax, exemptions and deductions) which

has not been claimed as exempt by the distributor or otherwise

refunded. The board may adopt regulations relating to procedures

for the administration of its duties under this subsection.

(a.2) Assignment.--An exempt entity may assign its right to

a refund of tax-paid motor fuels or tax-paid alternative fuels

only as follows:

(1) To a school bus subcontractor using such motor fuels

or alternative fuels in a tax-exempt manner and on behalf of

the school district.

(2) To a distributor who sold the exempt entity tax-paid

fuel for the exempt entity's own exempt use of such fuels.

(a.3) Invalid assignment.--An assignment of rights to a

refund not in accordance with subsection (a.2) shall be an

invalid assignment of rights for refund purposes.

(b) Farm tractors and volunteer fire rescue and ambulance

services.--A person shall be reimbursed the full amount of the

20150HB1057PN1375 - 47 -

tax imposed by this chapter if the person uses or buys [liquid

fuels or] motor fuels or alternative fuels on which the tax

imposed by this chapter has been paid and consumes them:

(1) in the operation of any nonlicensed farm tractor or

licensed farm tractor when used off the highways for

agricultural purposes relating to the actual production of

farm products; or

(2) in the operation of a vehicle of a volunteer fire

company, volunteer ambulance service or volunteer rescue

squad.

* * *

(e.1) Truck refrigeration units.--

(1) A program shall be implemented to provide

reimbursement for tax paid on undyed diesel fuel or

alternative fuel used in truck refrigeration units.

(2) A person shall be reimbursed the amount of tax paid

pursuant to section 9004 on any purchase of undyed diesel

fuel or alternative fuel which is not more than [75] 100

gallons or GGEs per purchase and is delivered into a fuel

tank which is designed to supply only an internal combustion

engine mounted on a registered vehicle used exclusively for

truck refrigeration.

(3) For the period of October 1, 1997, through September

30, 1998, claims for reimbursement of taxes paid shall be

filed by March 1, 1999, with the [Department of Revenue]

department. For the period of October 1, 1998, through

September 30, 1999, claims for reimbursement under this

subsection shall be filed by October 31, 1999, with the

department. For the period from October 1, 1999, through

September 30, 2000, inclusive, claims for reimbursement under

20150HB1057PN1375 - 48 -

this subsection shall be filed with the department by October

31, 2000. For the quarter beginning October 1, 2000, and each

quarter thereafter, claims for reimbursement shall be filed

with the department on a quarterly basis and must be filed

within 60 days following the end of the quarter for which

reimbursement is being claimed.

(4) The department may require a claimant to satisfy any

sales or use tax liability on the undyed diesel fuel or

alternative fuels for which the reimbursement is claimed.

(5) A claim for reimbursement must be supported by sales

receipts with the word "reefer" noted on the claim and the

date of purchase, seller's name and address, number of

gallons or GGEs purchased, fuel type, price per gallon or GGE

or total amount of sale, unit numbers and the purchaser's

name. The department may specify other documentation which it

will accept in lieu of sales receipts. In the case of

withdrawals from claimant-owned tax-paid bulk storage, the

claim must be supported by detailed records of the date of

withdrawal, number of gallons, or GGEs, fuel type, unit

number and purchase and inventory records to substantiate

that the tax was paid on all bulk purchases. Notwithstanding

the provisions of section 9009 (relating to retention of

records by distributors and dealers), all required

documentation shall be retained for a period of three years

following the filing date of the claim for reimbursement

under this subsection. If the claimant fails to retain

documentation as required by this paragraph, the department

may deny the reimbursement or issue an assessment for any

refund granted plus interest under section 9007 (relating to

determination and redetermination of tax, penalties and

20150HB1057PN1375 - 49 -

interest due).

(e.2) Agricultural power takeoff.--A person shall be

reimbursed the full amount of the tax imposed by this chapter if

the person uses or buys [liquid fuels or fuels] motor fuels or

alternative fuels on which the tax imposed by this chapter has

been paid and consumes them to load for delivery or to unload at

a farm feed, feed products, lime or limestone products for

agricultural use from a vehicle by means of a power takeoff,

provided the fuel usage is documented only by an electronic

monitoring device used in conjunction with an electronically

controlled engine. Reimbursements shall be documented only as

provided in this subsection, and no reimbursement shall be based

upon any form of alternative documentation. Claims for

reimbursement shall be filed with the department on a quarterly

basis and must be filed within 60 days following the end of the

quarter for which reimbursement is being claimed. The provisions

of subsection (f) except for the filing fee provision shall

apply to claims for reimbursement under this subsection to the

extent they are not inconsistent with this subsection.

(f) Claims, forms, contents, penalties.--

(1) A claim for reimbursement or refund under subsection

(b), (c) or (e) shall be made upon a form to be furnished by

the board and must include, in addition to such other

information as the board may by regulation prescribe, the

name and address of the claimant; the period of time and the

number of gallons [of liquid fuels] or GGEs of motor fuels or

alternative fuels used for which reimbursement is claimed; a

description of the farm machinery, aircraft or aircraft

engine in which [liquid fuels] motor fuels or alternative

fuels have been used; the purposes for which the machinery,

20150HB1057PN1375 - 50 -

aircraft or aircraft engine has been used; and the size of

the farm and part in cultivation on which such [liquid] motor

fuels and alternative fuels have been used.

(2) A claim must contain statements that the [liquid

fuels] motor fuels or alternative fuels for which

reimbursement is claimed have been used only for purposes for

which reimbursements are permitted; that records of the

amounts of such fuels used in each piece of farm machinery,

aircraft or aircraft engine have been kept; and that no part

of the claim has been paid except as stated. A claim must

contain a declaration that it and accompanying receipts are

true and correct to the best of the claimant's knowledge and

must be signed by the claimant or the person claiming on the

claimant's behalf. A claim must be accompanied by receipts

indicating that the [liquid fuels] motor fuels or alternative

fuels tax was paid on the [liquid fuels] motor fuels or

alternative fuels or that the excess [liquid fuels] motor

fuels or alternative fuels tax was paid on the [liquid fuels]

motor fuels or alternative fuels for which reimbursement is

claimed. Records of purchases of [liquid fuels] motor fuels

or alternative fuels and use in each tractor or powered

machinery, aircraft or aircraft engine shall be kept for a

period [of two years] consisting of the current year plus two

previous years. A claim must be made annually for the

preceding year ending on June 30. A claim must be submitted

to the board by September 30.

(3) The board shall refuse to consider any claim

received or postmarked later than that date. The claimant

must satisfy the board that the tax has been paid and that

the [liquid fuels] motor fuels or alternative fuels have been

20150HB1057PN1375 - 51 -

consumed by the claimant for purposes for which

reimbursements are permitted under this section. The action

of the board in granting or refusing reimbursement shall be

final. The board shall deduct the sum of $1.50, which shall

be considered a filing fee, from every claim for

reimbursement granted. Filing fees are specifically

appropriated to the board and to the department for expenses

incurred in the administration of the reimbursement

provisions of this chapter. The board has the power to refer

to the department for investigation any claim for

reimbursement filed under the provisions of this chapter.

(4) The department shall investigate the application and

report to the board.

(5) A person making any false or fraudulent statement

for the purpose of obtaining reimbursement commits a

misdemeanor of the third degree.

* * *

Section 17. Sections 9018(a) and (c), 9019 heading and

subsections (a), (c), (d) and (g) and 9022 of Title 75 are

amended to read:

§ 9018. Violations.

(a) Failure to report and pay; examinations; unlawful

acts.--

(1) A person commits [a misdemeanor of the third degree]

a summary offense if the person does any of the following:

(i) Fails, neglects or refuses to make the report

and pay the tax, penalties and interest imposed by this

chapter.

(ii) Refuses to permit the department or any agent

appointed by it in writing to examine books, records,

20150HB1057PN1375 - 52 -

meters, papers, storage tanks and contents or other

equipment pertaining to the use or sale and delivery of

[liquid] motor fuels or alternative fuels within this

Commonwealth.

(iii) [Makes any incomplete, false or fraudulent

report or claim.] Willfully and knowingly makes,

publishes, delivers or utters a false statement orally,

or in writing, or in the form of a receipt for the sale

of motor fuels and alternative fuels, for the purpose of

obtaining or attempting to obtain, or to assist any

person to obtain or attempt to obtain, a credit or refund

or reduction of liability for taxes under this chapter.

(iv) Attempts to do anything to avoid a full

disclosure of the amount of [liquid fuels] motor fuels or

alternative fuels used or sold and delivered or to avoid

the payment of the tax, penalties and interest due.

(2) [Any] Notwithstanding paragraph (1), any partner or

member of an association and any officer of a corporation

whose duty it was to make the report required by this chapter

[shall be subject to imprisonment under paragraph (1)]

commits a misdemeanor of the third degree for failing to make

the report required and attend to the payment of the tax

imposed by this chapter and may be subject to imprisonment.

(3) The fine under paragraph (1) [shall] or (2) may be

in addition to any penalty imposed by any other [section or

subsection] provision of this chapter.

(4) Upon conviction under paragraph [(1)] (2), all of

the convicted distributor's permits shall be revoked.

* * *

20150HB1057PN1375 - 53 -

[this section] subsection (b) commits a misdemeanor of the third

degree. The fine [shall] may be in addition to any penalty

imposed by any other [section or subsection] provision of this

chapter. Upon conviction under subsection (b), all of the

convicted person's permits shall be revoked.

§ 9019. [Diesel] Motor fuel importers and transporters;

prohibiting use of dyed diesel fuel on highways;

violations and penalties.

(a) [Diesel] Motor fuel transporters.--

(1) A person must obtain a [diesel] motor fuel

transporter's permit in order to import, export or transport

within this Commonwealth [diesel] motor fuel, other than dyed

diesel fuel, via a pipeline or by means of a tank-truck

vehicle, railroad tank car or vessel with a capacity of 2,000

gallons or more. The permit application must be filed with

the department upon a form prescribed by the department.

(2) A [fee of $5] per vehicle fee shall be charged by

the department for the issuance of a transporter's permit.

(3) Every person required to obtain a permit under

paragraph (1) shall report under oath or affirmation to the

department on or before the last day of each month for the

preceding month all deliveries of [diesel] motor fuel, other

than dyed diesel fuel[,] and retail deliveries of kerosene in

quantities of less than 300 gallons per delivery to any point

within this Commonwealth, including any interstate or

intrastate movements of [diesel] motor fuel and any exports.

The form shall be prescribed by the department and may

require any of the following:

(i) The names and addresses of the cosigner and

cosignee, the seller or other party from whom the

20150HB1057PN1375 - 54 -

[diesel] motor fuel was received, the buyer or other

party to whom the [diesel] motor fuel was delivered and

points to and from which the [diesel] motor fuel was

shipped or delivered.

(ii) The method of shipment or delivery.

(iii) The number of gallons.

(4) All shipments of [diesel] motor fuel, including dyed

diesel fuel, shall be accompanied by sales delivery tickets

or bills of lading. Shipments for which the required

documentation does not accompany the shipment or for which

the notice required with respect to dyed diesel fuel does not

comply with the requirements of subsection (b) shall be

presumed to not be shipments of dyed diesel fuel.

(5) A transporter report must be electronically filed in

accordance with the methods of filing prescribed for

distributors under section 9006(e) (relating to distributor's

report and payment of tax).

(6) A transporter holding a distributor permit is not

required to file a transporter report but must possess a

transporter permit under this section.

* * *

(1) A person may not operate a motor vehicle on the

public highways of this Commonwealth if the fuel supply tanks

of the vehicle contain dyed diesel fuel unless permitted to

do so under a Federal law or regulation relating to the use

of dyed diesel fuel on the highways.

(2) A person may not sell or deliver any dyed diesel

fuel knowing or having reason to know that the fuel will be

consumed in a highway use. A person who dispenses dyed diesel

20150HB1057PN1375 - 55 -

fuel from a retail pump that is not properly labeled with the

notice required by subsection (b) or who knowingly delivers

dyed diesel fuel into the storage tank of such a pump shall

be presumed to know the fuel will be consumed on the highway.

(3) There is a rebuttable presumption that a vehicle

registered for use on the public highways has recently been

and soon will be used on the public highways.

(4) Notwithstanding paragraph (1) or (2), dyed diesel

fuel may be used in a school bus, provided the bus is used

exclusively for the transportation of school district

students in grades kindergarten through 12, provided the

usage does not conflict with the exemptions provided in

section 4082 of the Internal Revenue Code of 1986 (Public Law

99-514, 26 U.S.C. § 4082).

(d) Violations.--A person may not do any of the following:

(1) Import, export or transport within this Commonwealth

[diesel] motor fuel, other than dyed diesel fuel, without the

permit required under subsection (a)(1).

(2) Transport [diesel] motor fuel in this Commonwealth

without the permit required under subsection (a)(1).

(3) Operate a motor vehicle on the public highways of

this Commonwealth with dyed diesel fuel in the fuel supply

tank except as provided in subsection (c)(1).

(4) Sell or deliver dyed diesel fuel from a retail pump

unless the pump is properly labeled as required under

subsection (b).

(5) Sell or deliver any dyed diesel fuel knowing or

having reason to know that the fuel will be consumed in a

highway use under subsection (c)(2).

(6) Fail to report the deliveries under subsection (a)

20150HB1057PN1375 - 56 -

(3) using forms prescribed by the department.

* * *

(g) Enforcement.--

(1) Any revenue enforcement agent or other person

authorized by the department may enter any place where motor

fuels are produced or stored and may physically inspect any

tank, reservoir or other container that can be used for the

production, storage or transportation of [diesel] motor fuel,

diesel fuel dyes or diesel fuel markers. Inspection may also

be made of any equipment used for or in connection with the

production, storage or transportation of diesel fuel, diesel

fuel dyes or diesel fuel markers. This includes any equipment

used for the dyeing or marking of diesel fuel. Books, records

and other documents may be inspected to determine tax

liability. An agent may detain a vehicle, vessel or railroad

tank car placed on a customer's siding for use or storage for

the purpose of inspecting fuel tanks or fuel storage tanks as

necessary to determine the amount and composition of the

fuel. An agent may take and remove samples of [diesel] motor

fuel in reasonable quantities necessary to determine the

composition of the fuel.

(2) A person that refuses to allow an inspection as

provided in this subsection commits a summary offense and

shall, upon conviction, be sentenced to pay a fine of not

less than $1,000 nor more than $2,000 for each refusal.

§ 9022. Uncollectible [checks] payments.

If a check issued in payment of tax, penalty or interest

imposed by this chapter is returned to the department as

uncollectible, the department shall [charge a fee of $5 per

hundred dollars or fractional part thereof, plus all protest

20150HB1057PN1375 - 57 -

fees, to the person presenting the check to the department.]

apply section 3003.9 of the act of March 4, 1971 (P.L.6, No.2),

known as the Tax Reform Code of 1971.

Section 18. Title 75 is amended by adding a section to read:

§ 9024. Emergency assistance in timely manner.

(a) Within this Commonwealth.--Upon the Governor's

declaration of a state of emergency in this Commonwealth, the

Secretary of Revenue may waive, suspend or otherwise modify any

provisions of this chapter for the sole purpose of enabling

motor carriers to respond to emergency conditions and conduct

emergency relief efforts in a timely manner. Such waivers,

suspensions or modifications shall be effective for a specific

period of time as determined by the Secretary of Revenue and

shall not exceed the termination of the state of emergency

declared by the Governor.

(b) Outside this Commonwealth.--The Secretary of Revenue,

with prior authorization from the Governor, may waive, suspend

or otherwise modify any provisions of this chapter on a

temporary and definite basis in order to facilitate the timely

movement of vehicles or fuel from and through this Commonwealth

to other jurisdictions requesting emergency assistance from this

Commonwealth.

each distributor, exempt entity or other person who buys, sells

or uses motor fuels or alternative fuels pursuant to the terms

of an emergency declaration shall maintain records to

substantiate participation in the emergency relief efforts. A

vehicle, other than a qualified motor vehicle as defined under

section 2101.1 (relating to definitions) or a vehicle operated

by an exempt entity, traveling on the public highways of this

20150HB1057PN1375 - 58 -

Commonwealth during the emergency period under subsection (a) or

(b) shall maintain records of purchases of tax-exempt fuel.

(d) Taxes not waived.--Unless specifically suspended by the

Secretary of Revenue, motor fuels and alternative fuel taxes

imposed under section 9004 (relating to imposition of tax,

exemptions and deductions) shall not be waived for an emergency

period under subsection (a) or (b).

Section 19. Chapter 90 of Title 75 is amended by adding a

subchapter to read:

SUBCHAPTER C

ELECTRIC VEHICLE ROAD FEE

Sec.

9031. Short title of subchapter.

9032. Road use fee imposed on electric vehicles.

9033. Electricity used in electric motor.

9034. Fees for highway maintenance and construction.

9035. Exempt entities.

9036. Refunds.

9037. Motor carriers road tax and the International Fuel Tax

Agreement.

§ 9031. Short title of subchapter.

This subchapter shall be known and may be cited as the

Electric Vehicle Road Fee Act.

§ 9032. Road use fee imposed on electric vehicles.

(a) Fee required for registration.--Concurrent with

submitting an annual vehicle registration application and fee to

the Department of Transportation under section 1301 (relating to

registration and certificate of title required), an owner of an

electric vehicle shall submit the electric vehicle road fee. The

following shall apply:

20150HB1057PN1375 - 59 -

(1) Normal vehicle registration shall not be considered

complete without payment in full of the electric vehicle road

fee.

(2) The electric vehicle road fee shall be paid by each

new owner registering the vehicle with the Commonwealth.

(b) Computation of electric vehicle road use fee.--

(1) The department shall compute the electric vehicle

road fee for each major vehicle class defined in the CAFE

standards.

(2) The electric vehicle road fee shall equal the

average annual vehicle fuel tax within each vehicle class.

(3) The average annual vehicle fuel fee computation

shall be as follows:

(i) The vehicle average miles driven divided by the

miles per gallon equivalent per vehicle as determined by

the department.

(ii) The quotient under subparagraph (i) shall be

multiplied by the oil company franchise tax rate for

gasoline and the product shall be the average annual

vehicle fuel fee.

(4) The department shall annually determine the electric

vehicle road fee for each vehicle class, to be published in

the Pennsylvania Bulletin on or before December 15 of each

year.

regulations to address new vehicle technology.

§ 9033. Electricity used in electric motor.

(a) General rule.--Electricity used in an electric motor

that propels a vehicle on the public highways of this

Commonwealth is not considered a motor fuel or alternative fuel

20150HB1057PN1375 - 60 -

as defined under this chapter.

(b) Electric vehicles exempt from motor fuel and alternative

fuel taxes.--An electric vehicle shall not pay a motor fuel tax

or alternative fuel tax under this chapter unless the tax is

assessed upon motor fuel or alternative fuel taxes that may also

be used for other purposes in the vehicle.

§ 9034. Fees for highway maintenance and construction.

A fee collected under this subchapter must be allocated to

the Motor License Fund in accordance with the allocations under

Chapter 95 (relating to taxes for highway maintenance and

construction). For purposes of aligning the electric vehicle

road fee with the allocations of taxes provided for in Chapter

95, the electric vehicle road fee must be allocated in the same

fashion as the oil company franchise tax in Chapter 95.

§ 9035. Exempt entities.

An electric vehicle registered to an exempt entity under

section 9004(e) (relating to imposition of tax, exemptions and

deductions) is exempt from paying the electric vehicle road fee.

An exempt entity shall comply with the following usage and

recordkeeping requirements:

(1) If an electric vehicle registered to an exempt

entity is used for a nonexempt purpose during the

registration year, the exempt entity shall pay a fine of $500

to the department. The vehicle owner is not eligible for a

refund of a registration fee that may have been paid for the

vehicle.

(2) An exempt entity applying for a refund under section

9007 (relating to determination and redetermination of tax,

penalties and interest due) shall maintain records of vehicle

usage, certifying that an individual trip made by the vehicle

20150HB1057PN1375 - 61 -

was for a qualified exempt use. Individual trip logs,

odometer readings and driver signatures shall be among the

records required to substantiate exempt use.

(3) The department may inspect the substantiating

records for an exempt entity at any time.

(4) The exempt entity shall cooperate with an agent of

the department in an inspection.

(5) An exempt entity that refuses to permit the

department or an agent appointed by it in writing to examine

the books, records, papers or other equipment associated with

the operation of an electric vehicle commits a summary

offense and shall pay a fine of $500 for each electric

vehicle owned or operated by the exempt entity.

§ 9036. Refunds.

A person may be entitled to a refund of the electric vehicle

road fee paid for a vehicle that would otherwise have been

exempt under section 9006 (relating to distributor's report and

payment of tax). A person entitled to a refund of the electric

vehicle road fee shall apply for an annual refund in a manner

similar to the refund process used for motor fuels and

alternative fuels under section 9017 (relating to refunds).

§ 9037. Motor carriers road tax and the International Fuel Tax

Agreement.

The department shall promulgate regulations as necessary for

compliance with the motor carriers road tax and International

Fuel Tax Agreement.

Section 20. Sections 9402, 9403(b)(1), 9405(a) and (i) and

9502(a)(1) of Title 75 are amended to read:

§ 9402. Construction of chapter.

This chapter shall be construed in conjunction with Chapter

20150HB1057PN1375 - 62 -

90 (relating to [liquid fuels and fuels tax] motor fuels and

alternative fuels taxes and electric vehicle road fee), and any

terms defined therein shall have the same meanings when used in

this chapter.

§ 9403. Revenue agents; powers.

* * *

(b) Powers.--Revenue agents shall have the power to:

(1) Enforce the provisions of this chapter and Chapter

90 (relating to [liquid fuels and fuels tax] motor fuels and

alternative fuels taxes and electric vehicle road fee) and to

arrest, with or without a warrant, any person violating such

provisions.

* * *

§ 9405. Forfeitures; process and procedures.

(a) Subjects of forfeiture.--The following are subject to

forfeiture to the Commonwealth and no property right shall exist

in them:

(1) Any liquid fuels or fuels produced in or imported

into this Commonwealth by any distributor who does not

possess a valid liquid fuels tax permit or fuels permit as

required by section 9003 (relating to [liquid fuels and

fuels] motor fuels and alternative fuels permits; bond or

deposit of securities), except liquid fuels or fuels imported

in barrels, drums or similar containers with a capacity of

not more than 55 gallons in each barrel, drum or container.

(2) All conveyances, including vehicles or vessels, used

to transport liquid fuels or fuels as described in paragraph

(1) except:

(i) no conveyance used by any person as a common

carrier in the transaction of business as a common

20150HB1057PN1375 - 63 -

carrier is subject to forfeiture under this section

unless it appears that the owner or other person in

charge of the conveyance is a consenting party or privy

to a violation of Chapter 90 (relating to [liquid fuels

and fuels tax] motor fuels and alternative fuels taxes

and electric vehicle road fees); and

(ii) no bona fide security interest retained or

acquired under Title 13 (relating to commercial code) by

any merchant dealing in new or used vehicles or vessels,

or retained or acquired by any licensed or regulated

finance company, bank, lending institution or by any

other business regularly engaged in the financing of or

lending on the security of such vehicles or vessels,

shall be subject to forfeiture or impairment.

* * *

(i) Standard of proof.--The claimant shall have the burden

of proving that he is not subject to the provisions of this

section, but the burden of proof shall be upon the Commonwealth

to prove all other facts necessary for the forfeiture of the

property. In the event that the Commonwealth has not met its

burden by a preponderance of the evidence or the claimant has

proved that he is not subject to the provisions of this section,

the court shall order the property returned to the claimant;

otherwise, the court shall order the property forfeited to the

Commonwealth. In the case of a motor vehicle, vessel or

conveyance, should the claimant prove to the satisfaction of the

court that he is the registered owner of the motor vehicle,

vessel or conveyance and that he did not know or have reason to

know that it was being used to transport liquid fuels or fuels

in violation of the provisions of section 9404 (relating to

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violations and penalties) or 9019 (relating to [diesel] motor

fuel importers and transporters; prohibiting use of dyed diesel

fuel on highways; violations and penalties), the court in its

discretion may order the motor vehicle, vessel or conveyance

returned to the claimant.

* * *

§ 9502. Imposition of tax.

(a) General rule.--

(1) An "oil company franchise tax for highway

maintenance and construction" which shall be an excise tax of

60 mills is hereby imposed upon all liquid fuels and fuels as

defined and provided in Chapter 90 (relating to [liquid fuels

and fuels tax] motor fuels and alternative fuels taxes and

electric vehicle road fee), and such tax shall be collected

as provided in section 9004(b) (relating to imposition of

tax, exemptions and deductions). Of the amount collected in

fiscal year 2015-2016, and each fiscal year thereafter,

$35,000,000 shall be deposited in the Multimodal

Transportation Fund established under 74 Pa.C.S. § 2102

(relating to Multimodal Transportation Fund), to be expended

in accordance with section 11 of Article VIII of the

Constitution of Pennsylvania.

* * *

Section 21. Section 9602 of Title 75 is amended by adding a

definition to read:

§ 9602. Definitions.

The following words and phrases when used in this chapter and

in Chapter 21 (relating to motor carriers road tax

identification markers) shall have the meanings given to them in

this section and in section 2101.1 (relating to definitions)

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unless the context clearly indicates otherwise:

* * *

"License." A license authorizing travel of a qualified motor

vehicle in this Commonwealth which is not suspended, revoked or

canceled.

* * *

Section 22. Sections 9604(a) and 9610 of Title 75 are

amended to read:

§ 9604. Credit for motor fuel and alternative fuel tax payment.

(a) General rule.--Every motor carrier subject to the tax

imposed under this chapter shall be entitled to a credit on the

tax, equivalent to the rate per gallon of the Pennsylvania tax

which is currently in effect, on all [gasoline or other motor

fuel] motor fuels and alternative fuels purchased by the carrier

within this Commonwealth for use in its operation either within

or without this Commonwealth and upon which [gasoline or other

motor fuel the] motor fuels tax or alternative fuels tax imposed

by the laws of this Commonwealth has been paid by such carrier.

Evidence of the payment of the tax in such form as may be

required by, or is satisfactory to, the department shall be

furnished by each carrier claiming the credit. When the amount

of the credit to which any motor carrier is entitled for any

quarter exceeds the amount of the tax for which the carrier is

liable for the same quarter, such excess shall, upon application

and under regulations of the department, be allowed as a credit

on the tax for which the carrier would be otherwise liable for

any of the eight succeeding quarters; or, upon application to

the department within the time that records are required to be

maintained from the end of any quarter, duly verified and

presented, in accordance with regulations promulgated by the

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department and supported by such evidence as may be satisfactory

to the department, such excess shall be refunded if it shall

appear that the applicant has paid to another state under a

lawful requirement of such state a tax, similar in effect to the

tax provided in this chapter, on the use or consumption in that

state of [gasoline or other] motor fuel or alternative fuel

purchased in this Commonwealth.

* * *

§ 9610. [Records.

Every motor carrier shall keep such records, in such form as

the department reasonably may prescribe, as will enable the

carrier to report and enable the department to determine the

total number of miles traveled by its entire fleet of qualified

motor vehicles, the total number of miles traveled in this

Commonwealth by the entire fleet, the total number of gallons of

motor fuel used by the entire fleet and the total number of

gallons of motor fuel purchased in this Commonwealth for the

entire fleet. All such records shall be safely preserved for a

period of four years in such manner as to insure their security

and availability for inspection by the secretary or any

authorized employee engaged in the administration of this

chapter. Upon application in writing, stating the reasons

therefor, the department may, in its discretion, consent to the

destruction of any such records at any time within that period

if the records pertain to a period which has been audited by the

department. Every taxpayer shall retain records required by this

chapter at a place within this Commonwealth, but a taxpayer who

elects to retain records outside of this Commonwealth shall

assume reasonable out-of-State audit expenses.] (Reserved).

Section 23. Title 75 is amended by adding a section to read:

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§ 9610.1 Recordkeeping.

(a) Records.--Every motor carrier shall keep records, in a

form as the department may reasonably prescribe, as will enable

the carrier to report and enable the department to determine all

of the following:

(1) The total number of miles traveled by its entire

fleet of qualified motor vehicles.

(2) The total number of miles traveled in this

Commonwealth by the entire fleet of qualified motor vehicles.

(3) The total number of gallons of motor fuel and

alternative fuel used by the entire fleet of qualified motor

vehicles.

(4) The total number of gallons of motor fuel and

alternative fuel purchased in this Commonwealth for the

entire fleet of qualified motor vehicles.

(b) Record location.--Every taxpayer shall retain records

required by this chapter at a place within this Commonwealth. A

taxpayer who elects to retain records outside this Commonwealth

shall assume reasonable out-of-State audit expenses.

period of four years from the due date of the return or the date

filed, whichever is later. The preservation shall ensure their

security and availability for inspection by the secretary or any

authorized employee engaged in the administration of this

chapter. Records may be kept on microfilm, microfiche or other

computerized or condensed record storage system. Upon

application in writing, stating the reasons therefor, the

department may, in its discretion, consent to the destruction of

any such records at any time within that period if the records

pertain to a period which has been audited by the department.

20150HB1057PN1375 - 68 -

(d) Record availability.--Records for International Fuel Tax

Agreement licensees must be made available upon request of a

member jurisdiction.

(e) Statute of limitations.--Failure to provide records

demanded for the purpose of audit shall extend the statute of

limitations until the records are provided.

(f) Separate accounting.--Bulk storage fuel purchases and

withdrawals and over-the-road purchases shall be accounted for

separately.

(g) International Fuel Tax Agreement vehicles.--The

International Fuel Tax Agreement vehicles whose base

jurisdiction is in this Commonwealth shall follow the

International Fuel Tax Agreement Procedures Manual for the

following recordkeeping standards:

(1) Over-the-road fuel purchases.

(2) Bulk fuel purchases.

(3) Distance records.

(4) Acceptable source records for recording vehicle

distance information that may include all of the following:

(i) The Individual Vehicle Mileage Record required

by the International Registration Plan.

(ii) A trip report that includes the information in

paragraphs (1), (2) and (3), the starting and ending date

of the trip, the trip's origin and destination, including

city and state, routes of travel, starting and ending

odometer readings, vehicle unit number, vehicle fleet

number and licensee's name.

(iii) At the option of the carrier, on-board

recording devices that may be used in lieu of or in

addition to handwritten trip reports for fuel tax

20150HB1057PN1375 - 69 -

reporting. On-board recording devices may be used alone

or in conjunction with an electronic computer system, or

in conjunction with manual systems.

(5) Data collection, including, but not limited to,

electronic or hardcopy format, to obtain the information

needed to verify fleet distance, to prepare the Individual

Vehicle Mileage Record and for fuel tax purposes. The carrier

shall maintain all mandatory and optional records as

specified in the International Fuel Tax Agreement Procedures

Manual.

(h) Decals.--International Fuel Tax Agreement decals shall

be considered records under this section. International Fuel Tax

Agreement motor carriers shall be responsible for maintaining

the decals for periods sufficient to meet the record

preservation rules under subsection (c). If a motor carrier

loses control of a decal for which it is responsible under

Chapter 21 (relating to motor carriers road tax identification

markers), the motor carrier shall notify the department in

writing of the loss within 30 days. An owner- operator to whom a

licensed carrier has provided decals shall remain responsible

for the disposition of the owner- operator's decals.

(i) Qualified motor vehicles.--A qualified motor vehicle not

subject to International Fuel Tax Agreement and holding a motor

carrier road tax license under Chapter 21 shall comply with

subsections (a), (b), (c), (d), (e) and (f). The qualified motor

vehicle holding the permit shall maintain responsibility for

motor carrier road tax decals in a manner similar to that as

provided for International Fuel Tax Agreement decals in

subsection (h).

(j) Compliance.--Noncompliance with any recordkeeping

20150HB1057PN1375 - 70 -

requirement under this section may cause revocation of the

license.

Section 24. Sections 9611, 9613, 9615(e), 9616(f) and 9617

of Title 75 are amended to read:

§ 9611. Surety bond for payment of taxes.

(a) General rule.--A motor carrier may give a surety company

bond in an amount deemed necessary by the department to protect

the revenues of the Commonwealth, payable to the Commonwealth of

Pennsylvania and conditioned that the carrier will pay all taxes

due and to become due under this chapter from the date of the

bond to the date when either the carrier or the bonding company

notifies the department that the bond has been canceled. The

surety shall be a corporation authorized to write surety bonds

in this Commonwealth. [As long as the bond remains in force, the

Board of Finance and Revenue may order refunds to the motor

carrier in the amounts appearing to be due on applications duly

filed by the motor carrier under section 9604 (relating to

credit for motor fuel tax payment), without first auditing the

records of the carrier. The bond shall cover taxes and interest

due thereon even though the assessment is made after

cancellation of the bond, but only for taxes due and payable

while the bond was in force and penalties and interest on such

taxes.]

(b) Conditions for bonding.--The department may require a

licensee to post a bond if any of the following conditions

exists:

(1) The licensee fails to timely file tax returns or

remit taxes.

(2) When an audit, examination or inspection of records

indicates problems severe enough that, in the department's

20150HB1057PN1375 - 71 -

discretion, a bond is required to protect the interests of

the Commonwealth or member jurisdictions.

(3) As may be required under the International Fuel Tax

Agreement.

determined by the department and shall be equivalent to at least

twice the amount of the estimated average tax liability for the

tax reporting period for which the licensee shall be required to

file a tax return.

(d) Surety substitute.--Upon approval by the department, in

lieu of a surety bond, an International Fuel Tax Agreement

licensee or applicant for a new International Fuel Tax Agreement

license may deposit a substitute type of surety as provided for

in the International Fuel Tax Agreement Articles of Agreement

and the International Fuel Tax Agreement Procedures Manual.

(e) Demand on bond.--In order to secure the revenues of the

Commonwealth or member jurisdictions, the department shall have

the discretion to make demand on a taxpayer's surety bond upon

discovering a failure to timely file a report or payment as

required under section 9605 (relating to tax due date).

(f) Applicability.--Bond requirements under this section may

apply to new International Fuel Tax Agreement license applicants

and existing International Fuel Tax Agreement licensees.

§ 9613. Penalty and interest for failure to report or pay tax.

When any motor carrier fails to file a report [and] or pay

the tax within the time prescribed by this chapter for the

filing [and] or payment thereof, he shall pay as a penalty for

each failure to file or to pay on or before the prescribed date

a sum equivalent to 10% of the tax or $50, whichever is greater.

In addition to this penalty, any unpaid tax shall bear interest

20150HB1057PN1375 - 72 -

at the current rate [of 1% per month or fraction thereof]

imposed by the International Fuel Tax Agreement until the tax is

paid. If the Commonwealth ceases to participate in the

International Fuel Tax Agreement, the rate shall be 1% per month

or fraction thereof until the tax is paid. The penalties and

interest charges imposed shall be paid to the department in

addition to the tax due. This section shall apply to any

qualified motor vehicle, including a qualified motor vehicle

bearing an International Fuel Tax Agreement license and decal or

motor carrier road tax license and decal in accordance with

Chapter 21 (relating to motor carriers road tax identification

markers).

§ 9615. Manner of payment and recovery of taxes, penalties and

interest.

* * *

(e) Renewal of lien.--[The lien imposed under this section

shall continue for five years from the date of its entry of

record and may be renewed and continued in the manner provided

for the renewal of judgments.] A lien under this section shall

continue as specified under section 1401 of the act of April 9,

1929 (P.L.343, No.176), known as The Fiscal Code.

§ 9616. Determination, redetermination and review.

* * *

(f) [Review and appeal.--Any person shall have the right to

review by the Board of Finance and Revenue and appeal in the

same manner and within the same time as provided by law in the

case of capital stock and franchise taxes imposed upon

corporations.] A person dissatisfied with the decision of the

department under subsection (b) shall have the right to petition

for review by the Board of Finance and Revenue in accordance

20150HB1057PN1375 - 73 -

with Article XXVII of the act of March 4, 1971 (P.L.6, No.2),

known as the Tax Reform Code of 1971.

§ 9617. [Timely mailing treated as timely filing and payment.

With respect to all reports, claims, statements and other

documents required to be filed and all payments required to be

made under this chapter, any such report, claim, statement and

other document or payment of tax withheld shall be considered as

timely filed if the report, claim, statement or other document

or payment which has been received by the department is

postmarked by the United States Postal Service on or prior to

the final day on which payment is to be received. For the

purposes of this chapter, the presentation of a receipt

indicating that the report, claim, statement or other document

or payment was mailed by registered or certified mail on or

before the due date shall be prima facie evidence of timely

filing of the report, claim, statement or other document or

payment.] (Reserved).

Section 25. Title 75 is amended by adding a section to read:

§ 9617.1. Method of filing and timeliness.

(a) Electronic filing.--Except as provided for under

subsection (b), unless specifically provided for by law, all

reports, payments and petitions shall be filed electronically

with the department. Upon receipt of an electronic filing by the

department, the filing shall be deemed to have occurred on the

specific date and time indicated by the department's computers

or systems.

(b) Exceptions.--

(1) Electronic payment is not required for any payment

amount less than the current minimum amount specified in

sections 9 and 10 of the act of April 9, 1929 (P.L.343,

20150HB1057PN1375 - 74 -

No.176), known as The Fiscal Code.

(2) A motor carrier may be excused from electronic

filing that is otherwise required by law upon presenting to

the department evidence of hardship in filing electronically.

The evidence shall be provided to and accepted by the

department before the due date for the report, payment or

petition.

(3) Electronic filing shall not be accepted by the

department for certain required filings under this chapter

where the department does not have the technical capability

to process such an electronic filing.

(1) Whenever a report, payment or petition is required

or allowed by law to be filed with the department by the

United States Postal Service, all of the following shall

apply:

(i) If the report must be received by the department

on or before a day certain, the taxpayer shall be deemed

to have complied with the law if the correctly addressed

envelope transmitting the report, payment or petition

received by the department is postmarked by the United

States Postal Service on or before the final day on which

the report, payment or petition is required to be

received.

(ii) For the purposes of this subsection,

presentation of a receipt from the United States Postal

Service indicating that the correctly addressed envelope

transmitting the report, payment or petition received by

the department was mailed on or before the due date shall

be evidence of timely filing and payment.

20150HB1057PN1375 - 75 -

(d) Applicability.--This section shall not apply to any

report, payment or petition that is required by law to be

delivered by any method other than mailing.

Section 26. Section 9622(c) of Title 75 is amended to read:

§ 9622. Reciprocal agreements.

* * *

the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal

Code, any information relating to taxes collected pursuant to

any agreement authorized by this section, including any

information concerning motor fuel taxes relating to such taxes

collected, may be exchanged or shared with any agency,

department or instrumentality of any member jurisdiction,

including an agency of the Commonwealth, with authority under

the laws of that jurisdiction to administer or enforce motor

vehicle or taxation laws or with any instrumentality or

repository of any agreement.

* * *

Section 27. Title 75 is amended by adding sections to read:

§ 9623. Uncollectible payments.

If the payment of a tax, penalty or interest imposed by this

chapter is returned to the department as uncollectible, the

department shall follow section 3003.9 of the act of March 4,

1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.

§ 9624. Emergency assistance in timely manner.

(a) Within this Commonwealth.--Upon the Governor's

declaration of a state of emergency in this Commonwealth, the

secretary may waive, suspend or otherwise modify any provisions

of this chapter for the sole purpose of enabling motor carriers

to respond to emergency conditions and conduct emergency relief

20150HB1057PN1375 - 76 -

efforts in a timely manner. The waivers, suspensions or

modifications shall be effective for a specific period of time

as determined by the secretary and shall not exceed the

termination of the state of emergency declared by the Governor.

(b) Outside this Commonwealth.--The secretary, with prior

authorization from the Governor, may waive, suspend or otherwise

modify any provisions of this chapter on a temporary and

definite basis in order to facilitate the timely movement of

vehicles or fuel from and through this Commonwealth to other

jurisdictions requesting emergency assistance from this

Commonwealth.

all vehicles, including both qualified motor vehicles as defined

under section 2101.1 (relating to definitions) and nonqualified

motor vehicles, or a vehicle operated by an exempt entity

traveling on the public highways of this Commonwealth during the

emergency period under subsection (a) or (b) must maintain

records of purchases of tax-exempt fuel.

(d) Taxes not waived.--Unless suspended by the Governor or

secretary, motor fuels and alternative fuels taxes imposed under

section 9004 (relating to imposition of tax, exemptions and

deductions) may not be waived for an emergency period under

subsection (a) or (b).

Section 28. This act shall take effect as follows:

(1) The addition of 75 Pa.C.S. Ch. 90 Subch. C shall

take effect January 1, 2016.

(2) The remainder of this act shall take effect July 1,

2015, or immediately, whichever occurs later.

20150HB1057PN1375 - 77 -