61 Pa. Code § 307.6
In the event an individual, a partnership or an association desires to authorize an employe or agent to sign and file liquid fuels tax reports, a sworn power of attorney designating and identifying the employe or agent and his signature shall be filed with the Department. The powers of attorney shall be drawn to expire with the filing of the liquid fuels tax report of the final month in each permit year. Powers of attorney shall be renewed annually and ordinarily forwarded with application for liquid fuels permits, unless the power of attorney is not to become effective until after the first month of the permit year, in which case it shall be submitted to the Department not later than the time of submission of the first report signed by the attorney.
61 Pa. Code § 307.6