75 Pa. C.S. § 9805

Current through 2024 legislation effective May 8, 2024

Section 9805 - Bus company reimbursement for motor fuel tax

Every bus company shall be reimbursed in an amount determined by the department to be equivalent to the additional tax imposed by section 9502(a)(4) (relating to imposition of tax) and paid directly or indirectly by the bus company on fuel consumed by the bus company in its operations of motorbuses within this Commonwealth. The bus company must, under regulations of the department, submit an application for reimbursement to the department on or before the last day of the month immediately following the close of each quarter. The reimbursements authorized by this section shall not include nor be subject to the payment of interest by the Commonwealth.

75 Pa.C.S. § 9805

1992, June 11, P.L. 266, No. 47, § 12, effective in 60 days. Amended 1995, Dec. 20, P.L. 669, No. 75, § 24, effective 1/1/1996; 1998, Dec. 21, P.L. 1126, No. 151, § 64, effective 1/1/1999.