Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 210 - Aviation Restricted Account (Adm. Code Section 530)(a) This section regulates the special account established in 74 Pa.C.S. § 5103 (relating to Aviation Restricted Account).(b) The revenue from the following sources shall be deposited in the Aviation Restricted Account: (1) Proceeds of all excise taxes upon the use of fuel in aircraft engines.(2) The cost of the use of Department of Transportation aircraft by Commonwealth agencies and the General Assembly, charged pursuant to 74 Pa.C.S. § 5302 (relating to aircraft for official use).(3) Money collected under 74 Pa.C.S. §§ 5703 (relating to disposition of fines, fees and forfeitures) and 5901 (relating to Harrisburg International Airport).(4) Proceeds from the sale of State-owned airports or property thereon.(5) Proceeds from rents, fees and other moneys derived from any source under 74 Pa.C.S. § 5903 (relating to authority of department).(6) All interest earned on money in the account.(c) The money from time to time in the account, after providing for the cost of administration and collection of the excise tax upon the use of fuel in aircraft or aircraft engines, shall be appropriated by the General Assembly to the department or political subdivisions for use in the following manner: (1) The portion of the account derived from the tax on fuel sold for use in propeller-driven piston aircraft or aircraft engines as provided for in the act of May 21, 1931 (P.L. 149, No. 105), known as "The Liquid Fuels Tax Act," and the act of January 14, 1952 (1951 P.L. 1965, No. 550), known as the "Fuel Use Tax Act," and all the money collected under74 Pa.C.S. § 6121 (relating to tax on aviation fuels) shall be reserved solely for local real estate tax reimbursements for public airports, for costs of administering the program as provided for in 74 Pa.C.S. § 6122(e) (relating to allocation of funds) and for payment of obligations incurred for such purposes. This portion of the account shall be maintained by the State Treasurer and shall be administered by the department. On or before February 1 of each year, the State Treasurer shall notify the department of the money collected and deposited in that portion of the account reserved solely for local real estate tax reimbursements for the preceding calendar year. The notification shall include any money gained through the State Treasurer's investment of revenue.(2) The portion of the account derived from the tax on fuel sold for use in turbine-propelled jet, turbojet and jet-driven aircraft and aircraft engines as provided for in "The Liquid Fuels Tax Act" and the "Fuel Use Tax Act" and all the money collected pursuant to 74 Pa.C.S. § 6131 (relating to tax on jet fuels) shall be appropriated to fund the continuation of existing aviation programs, including aviation development grants; a runway marking program for public airports; administration, operation and maintenance of all State-owned airports, other than Harrisburg International Airport; payment of debt service for improvements on State-owned airports, including improvements at Harrisburg International Airport authorized prior to July 1, 1984; matching fund programs for public airports as determined by the Statewide regional apportionment formula; and the operations of the Bureau of Aviation. The sum allotted for bureau operations shall not exceed the amount of aviation development grants.(3) The balance of the account may be used for the purchase, construction, reconstruction, operation and maintenance of State-owned airports, including Harrisburg International Airport; the operation, maintenance and other costs of aircraft owned or leased by the Commonwealth; and any other purpose reasonably related to air navigation. The money in the account shall not be diverted by transfer or otherwise to any other purpose.1929, April 9, P.L. 177, No. 175, § 530, added 1996, July 11, P.L. 619, No. 105, § 2, imd. effective.