2012 Pennsylvania Consolidated Statutes
Title 75 - VEHICLES
Chapter 98 - Motorbus Road Tax Credit or Refund
Section 9805 - Bus company reimbursement for motor fuel tax
§ 9805. Bus company reimbursement for motor fuel tax.
Every bus company shall be reimbursed in an amount determined by the department to be equivalent to the additional tax imposed by section 9502(a)(4) (relating to imposition of tax) and paid directly or indirectly by the bus company on fuel consumed by the bus company in its operations of motorbuses within this Commonwealth. The bus company must, under regulations of the department, submit an application for reimbursement to the department on or before the last day of the month immediately following the close of each quarter. The reimbursements authorized by this section shall not include nor be subject to the payment of interest by the Commonwealth.
(Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996; Dec. 21, 1998, P.L.1126, No.151, eff. Jan. 1, 1999)
1998 Amendment. Section 68(4) of Act 151 provided that the amendment of section 9805 shall apply to tax on fuel consumed in operations of motorbuses on the highways of this Commonwealth after December 31, 1998.
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