2010 Pennsylvania Code
Title 74 - TRANSPORTATION
Chapter 61 - Aviation Development
6131 - Tax on jet fuels.


                               SUBCHAPTER C
                              JET FUELS TAX

     Sec.
     6131.  Tax on jet fuels.
     § 6131.  Tax on jet fuels.
        (a)  Imposition.--There is hereby imposed, effective July 1,
     1984, a State tax of 1.1¢ per gallon, or fractional part
     thereof, on all fuels used or sold and delivered by distributors
     within this Commonwealth for use as fuel in turbine-propeller
     jet, turbojet and jet-driven aircraft and aircraft engines. The
     tax shall be increased by 0.2¢ per gallon, or fractional part
     thereof, effective January 1, 1985, and by 0.2¢ per gallon, or
     fractional part thereof, effective July 1, 1985. Distributors
     shall be liable to the Commonwealth for the collection and
     payment of the tax imposed by this section. The tax shall be
     collected by the distributor and shall be paid to the
     Commonwealth only once with respect to any fuels.
        (b)  Annual adjustment.--Beginning on January 1, 1986, 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, as determined by comparing
     the index for the first month of the 12-month period with the
     index for the last month of the period, 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 2¢ per gallon, or
     fractional part thereof, nor shall it be less than 1.5¢ per
     gallon, or fractional part thereof.
        (c)  Construction of section.--This section shall be
     construed in conjunction with the act of May 21, 1931 (P.L.149,
     No.105), known as The Liquid Fuels Tax Act, as if jet fuels were
     liquid fuels as defined in that act, and all of the provisions
     of that act, except for section 4 thereof to the extent it
     imposes any tax, shall apply to the collection, administration
     and enforcement of the tax imposed under this section. Upon the
     effective date of the tax imposed by this section upon jet
     fuels, such jet fuels shall not be subject to the tax imposed by
     the act of January 14, 1952 (1951 P.L.1965, No.550), known as
     the Fuel Use Tax Act, except that dealer-users shall remain
     liable to report and pay the fuel use tax on any jet fuels used
     thereafter upon which the tax provided by this section has not
     been imposed.
        (d)  Disposition of taxes.--All moneys collected under this
     section shall be deposited by the State Treasurer in the
     Aviation Restricted Account.

        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 6131 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
     subsec. (c), 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).
        The act of January 14, 1952 (1951 P.L.1965, No.550), known as
     the Fuel Use Tax Act, referred to in subsec. (c), 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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