61 Pa. Code § 313.15
Current through Register Vol. 54, No. 25, June 22, 2024
The excess credit provided in section 4(a) of the Motor Carriers Road Tax Act (72 P. S. § 2617.4(a)) during any given quarter shall be applicable to the next succeeding six quarterly periods, and during the next succeeding six quarterly periods, the motor carrier may apply it against any tax liability accrued. If the excess credit is not used within the prescribed period, the credit shall expire at the end of the sixth quarterly period and may not be applied against any subsequent period.
61 Pa. Code § 313.15