75 Pa. C.S. § 9611
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.
75 Pa.C.S. § 9611