PRINTER'S NO. 3384
No. 2480 Session of 2000
INTRODUCED BY CASORIO, GEORGE, PETRARCA, BELFANTI, MELIO,
THOMAS, MYERS, CAPPABIANCA, HARHAI, TRAVAGLIO, LUCYK,
CORRIGAN, SHANER, JAMES, YOUNGBLOOD, SCRIMENTI, PRESTON,
WATERS, ROONEY, RAMOS AND WASHINGTON, APRIL 18, 2000
REFERRED TO COMMITTEE ON TRANSPORTATION, APRIL 18, 2000
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further providing for liquid fuels and fuels tax
3 definition; and providing for a temporary reduction in liquid
4 fuels and fuels tax.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. The definition of "average wholesale price" in
8 section 9002 of Title 75 of the Pennsylvania Consolidated
9 Statutes is amended to read:
10 § 9002. Definitions.
11 The following words and phrases when used in this chapter
12 shall have the meanings given to them in this section unless the
13 context clearly indicates otherwise:
14 * * *
15 "Average wholesale price." The average wholesale price per
16 gallon of all taxable liquid fuels and fuels, excluding the
17 Federal excise tax and all liquid fuels taxes, [as determined by
18 the Department of Revenue for the 12-month period ending on the
1 September 30 immediately prior to January 1 of the year for
2 which the rate is to be set. In no case] shall [the average
3 wholesale price] be [less than] 90¢ [nor more than $1.25] per
4 gallon.
5 * * *
6 Section 2. Section 9004(a) of Title 75 is amended and the
7 section is amended by adding a subsection to read:
8 § 9004. Imposition of tax, exemptions and deductions.
9 (a) Liquid fuels and fuels tax.--[A] Except as set forth in
10 subsection (a.1), a permanent State tax of 12¢ a gallon or
11 fractional part thereof is imposed and assessed upon all liquid
12 fuels and fuels used or sold and delivered by distributors
13 within this Commonwealth.
14 (a.1) Temporary reduction in rate.--After May 26, 2000, and
15 before October 16, 2000, in lieu of the tax under subsection
16 (a), a temporary State tax of 8 1/2¢ per gallon or fractional
17 part thereof is imposed and assessed upon all liquid fuels and
18 fuels used or sold and delivered by distributors within this
19 Commonwealth.
20 * * *
21 Section 3. This act shall take effect immediately.
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