PRINTER'S NO. 876
No. 758 Session of 1973
INTRODUCED BY DiCARLO, HASKELL, DOMBROWSKI, GOODMAN, BELLOMINI, LAUGHLIN AND LINCOLN, APRIL 9, 1973
REFERRED TO COMMITTEE ON WAYS AND MEANS, APRIL 9, 1973
AN ACT 1 Amending the act of May 21, 1931 (P.L.149, No.105), entitled, as 2 amended, "An act imposing a State tax, payable by those 3 herein defined as distributors, on liquid fuels used or sold 4 and delivered within the Commonwealth, which are practically, 5 and commercially suitable for use in internal combustion 6 engines for the generation of power; providing for the 7 collection and lien of the tax, and the distribution and use 8 of the proceeds thereof; requiring such distributors to 9 secure permits, to file corporate surety bonds and reports, 10 and to retain certain records; imposing duties on retail 11 dealers, common carriers, county commissioners, and such 12 distributors; providing for rewards; imposing certain costs 13 on counties; conferring powers and imposing duties on certain 14 State officers and departments; providing for refunds; 15 imposing penalties; and making an appropriation," excepting 16 from taxation liquid fuels delivered to nonpublic schools. 17 The General Assembly of the Commonwealth of Pennsylvania 18 hereby enacts as follows: 19 Section 1. Section 4, act of May 21, 1931 (P.L.149, No.105), 20 known as "The Liquid Fuels Tax Act," amended March 3, 1970 21 (P.L.109, No.41), is amended to read: 22 Section 4. Imposition of Tax; Exemptions and Deductions.--A 23 permanent State tax of eight cents a gallon, or fractional part 24 thereof, is hereby imposed and assessed upon all liquid fuels 25 used or sold and delivered by distributors within this
1 Commonwealth, excepting liquid fuels delivered to the United
2 States Government on presentation of a duly authorized United
3 States Government exemption certificate or other evidence
4 satisfactory to the department, and such liquid fuels used or
5 sold and delivered as are not within the taxing power of this
6 Commonwealth under the Commerce Clause of the Constitution of
7 the United States and excepting liquid fuels used as fuel in
8 aircraft or aircraft engines and excepting liquid fuels
9 delivered to the Commonwealth, [and] every political subdivision
10 and nonpublic schools not operated for profit on presentation of
11 evidence satisfactory to the department. The tax herein imposed
12 and assessed shall be collected by and paid to the Commonwealth
13 but once in respect to any liquid fuels.
14 In lieu of the foregoing taxes, a permanent State tax of one
15 and one-half cents a gallon, or fractional part thereof, is
16 hereby imposed and assessed upon all liquid fuels used or sold
17 and delivered by distributors within this Commonwealth for use
18 as fuel in propeller-driven piston engine aircraft or aircraft
19 engines, and, except as hereinafter provided, one and one-half
20 cents a gallon, or fractional part thereof, upon all liquid
21 fuels used or sold and delivered by distributors within this
22 Commonwealth for use as fuel in turbine propeller jet, turbo-
23 jet, or jet driven aircraft and aircraft engines. Beginning
24 January 1, 1960, and thereafter, a State tax of one cent a
25 gallon, or fractional part thereof, is hereby imposed and
26 assessed upon all liquid fuels used or sold and delivered by
27 distributors within this Commonwealth for use as fuel in turbine
28 propeller jet, turbo-jet, or jet driven aircraft and aircraft
29 engines.
30 Distributors shall be liable to the Commonwealth for the
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1 collection and payment of the tax imposed by this act. The tax 2 imposed by this act shall be collected by the distributor at the 3 time the liquid fuels are used or sold and delivered by the 4 distributor and shall be borne by the consumer. 5 The department shall allow such handling and storage losses 6 of liquid fuels as are substantiated to its satisfaction. 7 Section 2. This act shall take effect immediately. C30L56JD/19730H0758B0876 - 3 -