Chapter 96 - MOTOR CARRIERS ROAD TAX
- Section 9601 - Short title of chapter
- Section 9602 - Definitions
- Section 9603 - Imposition of tax
- Section 9604 - Credit for motor fuel tax payment
- Section 9605 - Tax due date
- Section 9606 - Tax revenue to Motor License Fund
- Section 9607 - Calculation of amount of fuel used in Commonwealth
- Section 9608 - Report requirements
- Section 9609 - Average consumption
- Section 9610 - Records
- Section 9611 - Surety bond for payment of taxes
- Section 9612 - Arbitrary assessment to prevent tax avoidance
- Section 9613 - Penalty and interest for failure to report or pay tax
- Section 9614 - Time for payment of taxes, penalties and interest
- Section 9615 - Manner of payment and recovery of taxes, penalties and interest
- Section 9615.1 - Examination of records
- Section 9616 - Determination, redetermination and review
- Section 9617 - Timely mailing treated as timely filing and payment
- Section 9618 - Availability of records of other agencies
- Section 9619 - Highway Bridge Improvement Restricted Account
- Section 9620 - Appropriation and allocation of proceeds
- Section 9621 - Regulations
- Section 9622 - Reciprocal agreements