2010 Pennsylvania Code
Title 74 - TRANSPORTATION
Chapter 61 - Aviation Development
6121 - Tax on aviation fuels.


                               SUBCHAPTER B
                 REIMBURSEMENT OF LOCAL REAL ESTATE TAXES
                           FOR PUBLIC AIRPORTS

     Sec.
     6121.  Tax on aviation fuels.
     6122.  Allocation of funds.
     6123.  Denial of reimbursement.
     6124.  Agreement of maintenance.
     § 6121.  Tax on aviation fuels.
        (a)  Imposition.--There is hereby imposed, effective July 1,
     1984, an additional State tax of 1.5¢ per gallon, or fractional
     part thereof, on all fuels used or sold and delivered by
     distributors within this Commonwealth for use as fuel 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.
        (b)  Annual adjustment.--Beginning on January 1, 1985, and
     each January 1 thereafter, the tax imposed under this section
     shall be adjusted annually and shall be set for that calendar
     year. The adjustment shall be based upon the percentage change
     of the Producer Price Index for Jet Fuel, as determined by the
     Bureau of Labor Statistics for the United States Department of
     Labor for the most recent 12-month period available as of the
     immediately preceding November 1. For every 10% increase or
     decrease in the Producer Price Index, there shall be a 0.1¢ per
     gallon, or fractional part thereof, increase or decrease in the
     rate of tax. The rate of tax shall be determined by the
     Secretary of Revenue, who shall cause such rate to be published
     as a notice pursuant to 45 Pa.C.S. § 725(a)(3) (relating to
     additional contents of Pennsylvania Bulletin) in the
     Pennsylvania Bulletin on or before December 15 of each year. The
     tax, as adjusted, shall never exceed 6¢ per gallon, or
     fractional part thereof, nor shall it be less than 3¢ per
     gallon, or fractional part thereof.
        (c)  Construction of section.--This section shall be
     construed in conjunction with The Liquid Fuels Tax Act, which
     shall apply to the collection, administration and enforcement of
     the tax imposed under this section.

        Effective Date of Tax.  Section 4 of Act 164 of 1984 provided
     that, if the act was not finally enacted on or before July 1,
     1984, the tax imposed under section 6121 shall not be effective
     as of July 1, 1984, but shall be effective on the first day of
     the first month following final enactment (November 1, 1984).
        References in Text.  The act of May 21, 1931 (P.L.149,
     No.105), known as The Liquid Fuels Tax Act, referred to in this
     section, was repealed by the act of April 17, 1997 (P.L.6,
     No.3). The subject matter is now contained in Chapter 90 of
     Title 75 (Vehicles).

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