2010 Pennsylvania Code
Title 75 - VEHICLES
Chapter 90 - Liquid Fuels and Fuels Tax
9006 - Distributor's report and payment of tax.

     § 9006.  Distributor's report and payment of tax.
        (a)  Monthly report.--For the purpose of ascertaining the
     amount of tax payable under this chapter, the distributor, on or
     before the 20th day of each month, shall transmit to the
     department on a form prescribed by the department a report,
     under oath or affirmation, of the liquid fuels and fuels used or
     delivered by that distributor within this Commonwealth during
     the preceding month. The report shall show the number of gallons
     of liquid fuels and fuels used or delivered within this
     Commonwealth during the period for which that report is made and
     any further information that the department prescribes. A
     distributor having more than one place of business within this
     Commonwealth shall combine in each report the use or delivery of
     liquid fuels and fuels at all such separate places of business.
        (b)  Computation and payment of tax.--
            (1)  The distributor, at the time of making the report
        under subsection (a), shall compute and pay to the department
        the tax due to the Commonwealth on liquid fuels and fuels
        used or sold and delivered by that distributor during the
        preceding month, less a discount, if the report is filed and
        the tax paid on time, computed as follows:
                (i)  2%, if the tax amounts to $50,000 or less;
                (ii)  1.5%, on tax in excess of $50,000 and not
            exceeding $75,000;
                (iii)  1%, on tax in excess $75,000 and not exceeding
            $100,000; and
                (iv)  .5%, on tax in excess of $100,000.
            (2)  The discount under paragraph (1) shall not be
        computed on any tax imposed and remitted with respect to the
        oil company franchise tax imposed under sections 9004(b)
        (relating to imposition of tax, exemptions and deductions)
        and 9502 (relating to imposition of tax).
        (c)  Due dates.--The amount of all taxes imposed under the
     provisions of this chapter for each month shall be due and
     payable on the 20th day of the next succeeding month. Taxes due
     shall bear interest at the rate of 1% per month or fractional
     part of a month from the date they are due and payable until
     paid.
        (d)  Additional penalty.--If a distributor neglects or
     refuses to make any report and payment as required, an
     additional 10% of the amount of the tax due shall be added by
     the department and collected as provided. In addition to the
     added penalty, the permit of the distributor may be suspended or
     revoked by the department.