PRIOR PRINTER'S NO. 3639 PRINTER'S NO. 4268
No. 2637 Session of 1990
INTRODUCED BY MARKOSEK, B. D. CLARK, LUCYK, WOZNIAK, FAIRCHILD,
O'BRIEN, NAHILL AND DININNI, JUNE 4, 1990
AS REPORTED FROM COMMITTEE ON TRANSPORTATION, HOUSE OF
REPRESENTATIVES, AS AMENDED, NOVEMBER 12, 1990
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, REPEALING PROVISIONS RELATING TO INTERSTATE <--
3 COMPACTS AND AGREEMENTS; adding provisions relating to
4 motorbus road tax; and making a repeal.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 SECTION 1. CHAPTER 81 OF TITLE 75 OF THE PENNSYLVANIA <--
8 CONSOLIDATED STATUTES IS REPEALED.
9 Section 1 2. Title 75 of the Pennsylvania Consolidated <--
10 Statutes is amended by adding a chapter to read:
11 CHAPTER 98
12 MOTORBUS ROAD TAX
13 Sec.
14 9801. Short title of chapter.
15 9802. Definitions.
16 9803. Imposition of tax.
17 9804. Exemptions.
18 9805. Credit for motor fuel tax payment.
1 9806. Tax due date.
2 9807. Tax revenue to Motor License Fund.
3 9808. Calculation of amount of fuel used in Commonwealth.
4 9809. Report requirements.
5 9810. Identification markers required.
6 9811. Average consumption.
7 9812. Records.
8 9813. Penalty and interest for failure to report or pay tax.
9 9814. Time for payment of taxes, penalties and interest.
10 9815. Manner of payment and recovery of taxes, penalties
11 and interest.
12 9816. Determination, redetermination and review.
13 9817. Timely mailing treated as timely filing and payment.
14 9818. Availability of records of other agencies.
15 9819. False statements and penalties.
16 9820. Special investigators; powers.
17 9821. Regulations.
18 § 9801. Short title of chapter.
19 This chapter shall be known and may be cited as the Motorbus
20 Road Tax Act.
21 § 9802. Definitions.
22 The following words and phrases when used in this chapter
23 shall have the meanings given to them in this section unless the
24 context clearly indicates otherwise:
25 "Bus company." Every person who operates or causes to be
26 operated any motorbus on any highway in this Commonwealth.
27 "Department." The Department of Revenue of the Commonwealth.
28 "Highway." The Pennsylvania Turnpike and every way or place,
29 of whatever nature, open to the use of the public as a matter of
30 right for purposes of vehicular travel. The term does not
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1 include a roadway of driveway upon grounds owned by private
2 persons, colleges, universities or other institutions.
3 "Motorbus." A bus with a seating capacity of 20 or more
4 passengers, excluding the driver. The term does not include a
5 school bus.
6 "Motor fuel." Includes "fuels" as defined in the act of
7 January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use
8 Tax Act, and "liquid fuels" as defined in the act of May 21,
9 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act.
10 "Operations." Operations of all motorbuses, whether loaded
11 or empty, whether for compensation or not for compensation, and
12 whether owned by or leased to the bus company who operates them
13 or causes them to be operated.
14 "Secretary." The Secretary of Revenue of the Commonwealth.
15 § 9803. Imposition of tax.
16 (a) General rule.--Every bus company shall pay a road tax,
17 calculated on the amount of motor fuel used in its operations on
18 highways within this Commonwealth, equivalent to the sum of:
19 (1) the rate per gallon of the Pennsylvania liquid fuels
20 tax which is currently in effect; and
21 (2) the amount of tax, expressed on a cents-per-gallon
22 basis, imposed pursuant to Chapter 95 (relating to taxes for
23 highway maintenance and construction).
24 (b) Other taxes unaffected.--The taxes imposed on bus
25 companies by this chapter are in addition to any taxes of
26 whatever character imposed on those companies by any other
27 statute.
28 § 9804. Exemptions.
29 The requirements of this chapter do not apply to the
30 following motorbuses:
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1 (1) A motorbus operated by or on behalf of any
2 department, board or commission of the Commonwealth, or any
3 political subdivision thereof, or any quasi-governmental
4 authority of which this Commonwealth is a participating
5 member, or any agency of the Federal Government or the
6 District of Columbia, or any other state, or any political
7 subdivision thereof, which grants similar exemptions to
8 publicly owned vehicles registered in this Commonwealth.
9 (2) An unloaded or towed motorbus which enters this
10 Commonwealth solely for the purpose of securing repairs or
11 reconditioning. The repair facility shall furnish to the bus
12 company a certificate to be carried by the motorbus operator
13 while the vehicle is in this Commonwealth for the purposes of
14 this paragraph.
15 (3) A motorbus needing emergency repairs which secures
16 authorization from the Pennsylvania State Police to enter
17 this Commonwealth under this section.
18 § 9805. Credit for motor fuel tax payment.
19 (a) General rule.--Every bus company subject to the tax
20 imposed under this chapter shall be entitled to a credit on the
21 tax for other fuel taxes paid on all motor fuel purchased by the
22 bus company within this Commonwealth for use in its operation
23 either within or without this Commonwealth. For purposes of this
24 section, other fuel taxes shall include the tax imposed under
25 the act of January 14, 1952 (1951 P.L.1965, No.550), known as
26 the Fuel Use Tax Act, the tax imposed under the act of May 21,
27 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act, the
28 tax imposed under Chapter 95 (relating to taxes for highway
29 maintenance and construction) and all similar taxes now or
30 hereafter imposed on motor fuel. Evidence of the payment of the
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1 tax in such form as may be required by, or is satisfactory to,
2 the department shall be furnished by each bus company claiming
3 the credit.
4 (b) Excess credit.--When the amount of the credit to which
5 any bus company is entitled for any reporting period exceeds the
6 amount of the tax for which the bus company is liable for the
7 same period, the department may apply all or part of the amount
8 of such excess credit against any liability in respect of the
9 tax imposed by this chapter on the bus company which incurred
10 the excess credit and upon request shall issue a refund in the
11 remaining amount of the credit to the bus company. For purposes
12 of payment of interest on refunds pursuant to section 806.1 of
13 the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal
14 Code, the amount of the refund shall be considered an
15 overpayment of tax made with the report on which credit is
16 claimed. Refunds shall be paid out of the Motor License Fund. As
17 much of the moneys received as payment of the tax, interest and
18 penalties under this chapter as shall be necessary for the
19 payment of the refunds provided for in this chapter is hereby
20 appropriated for the payment of such refunds. No tax, interest,
21 penalty or fee received or derived from any other tax imposed by
22 the laws of this Commonwealth shall be used to pay any refund
23 due and payable under the provisions of this chapter.
24 § 9806. Tax due date.
25 The tax imposed under this chapter shall be paid by each bus
26 company quarterly to the department on or before the last day of
27 April, July, October and January of each year and calculated
28 upon the amount of motor fuel used in its operations on highways
29 within this Commonwealth by each bus company during the quarter
30 ending with the last day of the preceding month.
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1 § 9807. Tax revenue to Motor License Fund.
2 All taxes, fees, penalties and interest paid under this
3 chapter shall be credited to and are hereby appropriated to the
4 Motor License Fund as provided for by section 11 of Article VIII
5 of the Constitution of Pennsylvania.
6 § 9808. Calculation of amount of fuel used in Commonwealth.
7 The amount of motor fuel used in the operations of any bus
8 company on highways within this Commonwealth shall be such
9 proportion of the total amount of the motor fuel used in its
10 entire operations within and without this Commonwealth as the
11 total number of miles traveled on highways within this
12 Commonwealth bears to the total number of miles traveled within
13 and without this Commonwealth.
14 § 9809. Report requirements.
15 Every bus company subject to the tax imposed by this chapter
16 shall, on or before the last day of April, July, October and
17 January of every year, make to the department such reports of
18 its operations during the quarter ending the last day of the
19 preceding month as the department may require and such other
20 reports from time to time as the department may deem necessary.
21 The department may by regulation permit any bus company whose
22 estimated annual liability under this chapter is $250 or less to
23 file its report on an annual basis.
24 § 9810. Identification markers required.
25 (a) General rule.--The department shall provide an
26 identification marker for every motorbus.
27 (1) All motorbuses required to display the
28 identification marker shall permanently affix and display the
29 identification marker in such manner as the department by
30 regulation may specify.
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1 (2) The identification marker shall remain the property
2 of the Commonwealth and may be recalled for any violation of
3 the provisions of this chapter or the regulations promulgated
4 thereunder.
5 (b) Fee.--The fee for issuance of an identification marker
6 shall be $5.
7 (c) Issuance of markers.--Identification markers shall be
8 issued on a 12-month basis, effective April 1 of each year, and
9 shall be valid through the next succeeding March 31; however,
10 enforcement of this section shall not become effective until
11 April 15 of each year as to motorbuses displaying the previous
12 year's identification marker.
13 (d) Operation without identification marker unlawful.--It
14 shall be unlawful to operate or to cause to be operated in this
15 Commonwealth any motorbus unless the vehicle bears the
16 identification marker required by this section.
17 (1) The department may by regulation exempt from the
18 requirement to display the identification marker motorbuses
19 which, in its opinion, are clearly identifiable such that
20 effective enforcement of this chapter will not suffer
21 thereby.
22 (2) For a period not exceeding five days as to any one
23 bus company, the department by letter or telegram may
24 authorize the operation of a motorbus without the
25 identification marker required when the enforcement of this
26 section for that period would cause undue delay and hardship
27 in the operation of the motorbus.
28 (i) The fee for the permits shall be $25 for each
29 motorbus.
30 (ii) Conditions for the issuance of the permits
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1 shall be set forth in regulations promulgated by the
2 department.
3 § 9811. Average consumption.
4 In the absence of adequate records or other evidence
5 satisfactory to the department showing the number of miles
6 operated by a bus company's motorbuses per gallon of motor fuel,
7 any such motorbus shall be deemed to have consumed one gallon of
8 motor fuel for each four miles operated.
9 § 9812. Records.
10 Every bus company shall keep such records, in such form as
11 the department reasonably may prescribe, as will enable the bus
12 company to report and enable the department to determine the
13 total number of over-the-road miles traveled by its entire fleet
14 of motorbuses, the total number of over-the-road miles traveled
15 in this Commonwealth by the entire fleet, the total number of
16 gallons of motor fuel used by the entire fleet and the total
17 number of gallons of motor fuel purchased in this Commonwealth
18 for the entire fleet. The records shall be safely preserved for
19 a period of five years in such manner as to insure their
20 security and availability for inspection by the secretary or any
21 authorized employee engaged in the administration of this
22 chapter. Upon application in writing stating the reasons
23 therefor, the department may, in its discretion, consent to the
24 destruction of any records at any time within that period if the
25 records pertain to a period which has been audited by the
26 department. Every taxpayer shall retain records required by this
27 chapter at a place within this Commonwealth, but a taxpayer who
28 elects to retain records outside of this Commonwealth shall
29 assume reasonable out-of-state audit expenses.
30 § 9813. Penalty and interest for failure to report or pay tax.
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1 When any bus company fails to file a report within the time
2 prescribed by this chapter for the filing thereof, the company
3 shall pay as a penalty $25 for each failure to file on or before
4 the prescribed date. In addition to this penalty, any unpaid tax
5 shall bear interest pursuant to section 806 of the act of April
6 9, 1929 (P.L.343, No.176), known as The Fiscal Code, until the
7 tax is paid. The penalties and interest charges imposed shall be
8 paid to the department in addition to the tax due.
9 § 9814. Time for payment of taxes, penalties and interest.
10 All taxes, penalties and interest assessed under this
11 chapter, unless earlier payment is provided in this chapter,
12 shall be paid within 15 days after notice and demand have been
13 mailed to the bus company by the department. If the taxes,
14 penalties and interest assessed under this section and section
15 9813 (relating to penalty and interest for failure to report or
16 pay tax) are not paid within 15 days, there shall be added to
17 the amount of assessment, in addition to interest as already
18 provided and any other penalties provided by law, a sum
19 equivalent to 5% of the tax. Payment of any taxes, penalties and
20 interest assessed under this chapter shall not prejudice a bus
21 company's right to file a petition for redetermination, refund
22 or review with the department, the Board of Finance and Revenue
23 or the courts.
24 § 9815. Manner of payment and recovery of taxes, penalties and
25 interest.
26 (a) General rule.--All penalties and interest when imposed
27 under this chapter shall be payable to and recoverable by the
28 department in the same manner as if they were part of the tax
29 imposed.
30 (b) Imposition of lien.--The taxes, fees, interest and
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1 penalties imposed under this chapter, from the time they are
2 due, shall be a debt of a bus company who does not maintain
3 premises for the transaction of business within this
4 Commonwealth, recoverable in an action of assumpsit in the name
5 of the Commonwealth. This debt, whether sued upon or not, shall
6 be a lien on all the property of the debtor, except as against
7 an innocent purchaser for value without notice thereof, and
8 shall have priority both in lien and distribution of the assets
9 of the bus company, whether in bankruptcy, insolvency or
10 otherwise. The proceeds of any judgment or order obtained under
11 this section shall be paid to the department.
12 (c) Recording of lien and execution.--Any tax determined to
13 be due from any person who maintains premises for the conduct of
14 business in this Commonwealth and remaining unpaid after demand
15 for the tax, and all penalties and interest thereon, shall be a
16 lien in favor of the Commonwealth upon the real and personal
17 property of the person but only after the lien has been entered
18 and docketed of record by the prothonotary of the county where
19 the property is situated. The department may at any time
20 transmit to the prothonotaries of the respective counties
21 certified copies of all liens for such taxes, penalties and
22 interest, and it shall be the duty of each prothonotary
23 receiving the lien to enter and docket the lien of record in his
24 office, which lien shall be indexed as judgments are now
25 indexed. A writ of execution may directly issue upon the lien
26 without the issuance and prosecution to judgment of a writ of
27 scire facias. Not less than ten days before issuance of any
28 execution on the lien, notice of the filing and the effect of
29 the lien shall be sent by registered mail to the taxpayer at his
30 last known post office address.
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1 (d) Priority of lien.--The lien imposed under this section
2 shall have priority from the date of its recording and shall be
3 fully paid and satisfied out of the proceeds of any judicial
4 sale of property subject thereto, before any other obligation,
5 judgment, claim, lien or estate to which the property may
6 subsequently become subject, except costs of the sale and of the
7 writ upon which the sale was made, and real estate taxes and
8 municipal claims against the property, but shall be subordinate
9 to mortgages and other liens existing and duly recorded or
10 entered of record prior to the recording of the tax lien. In the
11 case of a judicial sale of property subject to a lien imposed
12 under this section upon a lien or claim over which the lien
13 imposed under this section has priority, the sale shall
14 discharge the lien imposed under this section to the extent only
15 that the proceeds are applied to its payment, and the lien shall
16 continue in full force and effect as to the balance remaining
17 unpaid.
18 (e) Renewal of lien.--The lien imposed under this section
19 shall continue for five years from the date of its entry of
20 record and may be renewed and continued in the manner provided
21 for the renewal of judgments.
22 § 9816. Determination, redetermination and review.
23 (a) Determination of correct tax.--If any person fails to
24 pay any tax imposed by this chapter for which he is liable or if
25 any person overpays the tax for which he is liable, the
26 department may make a determination of the correct amount of tax
27 and interest due by the person based upon any information within
28 its possession or that shall come into its possession. All
29 determinations shall be made so that notice thereof shall reach
30 the parties against whom made within five years after the due
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1 date of the tax. Any assessment of additional tax may be made at
2 any time during that period notwithstanding that the department
3 may have made one or more previous assessments against the
4 taxpayer for the year in question or for any part of that year.
5 In any case, no credit shall be given for any penalty previously
6 assessed or paid.
7 (b) Failure to file report.--Where no report is filed, the
8 amount of the tax due may be assessed and collected at any time
9 as to taxable transactions not reported.
10 (c) False or fraudulent report.--Where the taxpayer
11 willfully files a false or fraudulent report with intent to
12 evade the tax imposed by this chapter, the amount of tax due may
13 be assessed and collected at any time.
14 (d) Extension of period for assessment.--Notwithstanding any
15 of the other provisions of this chapter, where, before the
16 expiration of the period prescribed therein for the
17 determination of the correct amount of tax, a taxpayer has
18 consented in writing that the period be extended, the correct
19 amount of tax may be determined at any time within the extended
20 period. The period so extended may be extended further by
21 subsequent consent in writing made before the expiration of the
22 extended period.
23 (e) Petition for redetermination.--Promptly after the date
24 of the determination, the department shall send, by first class
25 mail, a copy thereof to the person against whom it was made.
26 Within 90 days after the date upon which the copy of any
27 determination was mailed, the person may file with the
28 department a petition for redetermination of the taxes. The
29 petition for redetermination shall state specifically the
30 reasons which the petitioner believes entitle him to the
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1 redetermination, and it shall be supported by affirmation that
2 it is not made for the purpose of delay and that the facts set
3 forth therein are true. It shall be the duty of the department,
4 within six months after the date of any determination, to
5 dispose of any petition for redetermination. Notice of the
6 action taken upon any petition for redetermination shall be
7 given to the petitioner promptly after the date of
8 redetermination by the department.
9 (f) Review and appeal.--Any person shall have the right to
10 review by the Board of Finance and Revenue and appeal in the
11 same manner and within the same time as provided by law in the
12 case of capital stock and franchise taxes imposed upon
13 corporations.
14 § 9817. Timely mailing treated as timely filing and payment.
15 With respect to all reports, claims, statements and other
16 documents required to be filed and all payments required to be
17 made under this chapter, the report, claim, statement and other
18 document or payment of tax withheld shall be considered as
19 timely filed if the report, claim, statement or other document
20 or payment which has been received by the department is
21 postmarked by the United States Postal Service on or prior to
22 the final day on which payment is to be received. For the
23 purposes of this chapter, the presentation of a receipt
24 indicating that the report, claim, statement or other document
25 or payment was mailed by registered or certified mail on or
26 before the due date shall be prima facie evidence of timely
27 filing of the report, claim, statement or other document or
28 payment.
29 § 9818. Availability of records of other agencies.
30 The records of any other Commonwealth agency, to the extent
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1 that they may be pertinent to the administration and enforcement
2 of this chapter and the determination of liability thereunder,
3 shall be available to the department.
4 § 9819. False statements and penalties.
5 (a) False statements.--Any person who willfully and
6 knowingly makes, publishes, delivers or utters a false statement
7 orally or in writing or in the form of a receipt for the sale of
8 motor fuel, for the purpose of obtaining or attempting to
9 obtain, or to assist any person to obtain or attempt to obtain,
10 a credit or refund or reduction of liability for taxes under
11 this chapter commits a summary offense and shall, upon
12 conviction, for a first offense be sentenced to pay a fine of
13 not less than $100 nor more than $500 and for each subsequent or
14 additional offense be sentenced to pay a fine of not less than
15 $200 nor more than $500 or undergo imprisonment for a term not
16 exceeding 90 days, or both.
17 (b) Other penalties.--Any person violating any provision of
18 this chapter not covered by any other penalty contained in this
19 chapter commits a summary offense and shall, upon conviction,
20 for a first offense be sentenced to pay a fine of not less than
21 $100 nor more than $500 and for each subsequent or additional
22 offense be sentenced to pay a fine of not less than $200 nor
23 more than $500 or undergo imprisonment for a term not exceeding
24 90 days, or both. If the person convicted is a corporation, any
25 imprisonment imposed shall be served by the responsible
26 corporate employee.
27 § 9820. Special investigators; powers.
28 Such employees of the department as are designated as special
29 investigators, and who carry identification indicating such
30 capacity, are hereby declared to be peace officers of this
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1 Commonwealth, are hereby given police power and authority
2 throughout this Commonwealth to arrest on view without warrant
3 any driver of a motorbus engaged in any operations in violation
4 of any provision of this chapter and are hereby given the power
5 and authority upon probable cause that the violation may have
6 occurred to search and seize without warrant or process any
7 motorbus so operated.
8 § 9821. Regulations.
9 The department shall from time to time promulgate such
10 regulations as may be necessary for the effective enforcement of
11 this chapter.
12 Section 2 3. The act of August 1, 1963 (P.L.476, No.249), <--
13 entitled "An act providing for the taxation of motor fuels
14 consumed by interstate buses upon a system uniform among
15 jurisdictions enacting the same provisions," is repealed.
16 Section 3 4. This act shall become operative as of the first <--
17 day of the first quarter beginning at least three months after
18 the effective date of this act. Title 75Pa.C.S. § 9810(d)
19 (relating to identification markers required) shall not be
20 enforced until the first day of the second quarter beginning at
21 least three months after the effective date of this act.
22 Section 4 5. If this act becomes effective on or after <--
23 October 1, 1990, then any identification marker issued for any
24 period prior to April 1, 1991, shall not expire until March 31,
25 1992.
26 Section 5 6. This act shall take effect immediately. <--
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