PRINTER'S NO. 32
No. 30 Session of 1989
INTRODUCED BY LLOYD, WOGAN, HALUSKA, VEON, SCHULER, G. SNYDER,
COY, S. H. SMITH, CAWLEY, STUBAN, VAN HORNE, ITKIN, COLAIZZO
AND HESS, JANUARY 18, 1989
REFERRED TO COMMITTEE ON TRANSPORTATION, JANUARY 18, 1989
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further regulating credit for motor fuel tax
3 payment.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Section 9604(a) of Title 75 of the Pennsylvania
7 Consolidated Statutes is amended to read:
8 § 9604. Credit for motor fuel tax payment.
9 (a) General rule.--Every motor carrier subject to the tax
10 imposed under this chapter shall be entitled to a credit on the
11 tax, equivalent to the rate per gallon of the Pennsylvania tax
12 which is currently in effect, on all gasoline or other motor
13 fuel purchased by the carrier within this Commonwealth for use
14 in its operation either within or without this Commonwealth and
15 upon which gasoline or other motor fuel the tax imposed by the
16 laws of this Commonwealth has been paid by such carrier.
17 Evidence of the payment of the tax in such form as may be
18 required by, or is satisfactory to, the department shall be
1 furnished by each carrier claiming the credit. When the amount
2 of the credit to which any motor carrier is entitled for any
3 quarter exceeds the amount of the tax for which the carrier is
4 liable for the same quarter, such excess shall, upon application
5 and under regulations of the department, be allowed as a credit
6 on the tax for which the carrier would be otherwise liable for
7 any of the six succeeding quarters; or, upon application with
8 the Board of Finance and Revenue within one year from the end of
9 any quarter, duly verified and presented, in accordance with
10 regulations promulgated by the department and supported by such
11 evidence as may be satisfactory to the board, such excess shall
12 be refunded if it shall appear that the applicant has paid to
13 another state under a lawful requirement of such state a tax,
14 similar in effect to the tax provided in this chapter, on the
15 use or consumption in that state of gasoline or other motor fuel
16 purchased in this Commonwealth, [to the extent of such payment
17 to the other state,] but in no case to exceed the rate per
18 gallon of the Pennsylvania fuels tax which is currently in
19 effect.
20 * * *
21 Section 2. This act shall take effect immediately.
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