PRINTER'S NO. 13
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
35
Session of
2023
INTRODUCED BY LANGERHOLC, BARTOLOTTA, DUSH, MASTRIANO, BAKER,
PHILLIPS-HILL, HUTCHINSON, ROTHMAN AND STEFANO,
JANUARY 6, 2023
REFERRED TO TRANSPORTATION, JANUARY 6, 2023
AN ACT
Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
Statutes, in liquid fuels and fuels tax, further providing
for definitions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "average wholesale price" in
section 9002 of Title 75 of the Pennsylvania Consolidated
Statutes 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
context clearly indicates otherwise:
* * *
"Average wholesale price." The average wholesale price of
all taxable liquid fuels and fuels, excluding the Federal excise
tax and all liquid fuels 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.
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(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, and before the effective
date of paragraph (4), 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 no
case shall the average wholesale price be less than $2.99 per
gallon.
(4) Beginning 30 days from the effective date of this
paragraph and each year thereafter, the average wholesale
price shall be $2.99 per gallon.
* * *
Section 2. The Department of Revenue shall, as soon as
possible, redetermine any changes made to the Oil Company
Franchise Tax and the Alternative Fuels Tax as a result of the
amendment of the definition of "average wholesale price" in 75
Pa.C.S. § 9002 and transmit notice of the changes to the
Legislative Reference Bureau for publication in the Pennsylvania
Bulletin.
Section 3. This act shall take effect immediately.
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