2016 Pennsylvania Consolidated Statutes
Title 75 - VEHICLES
Chapter 95 - Taxes for Highway Maintenance and Construction
Section 9502 - Imposition of tax

§ 9502. Imposition of tax.

(a) General rule.--

(1) An "oil company franchise tax for highway maintenance and construction" which shall be an excise tax of 60 mills is hereby imposed upon all liquid fuels and fuels as defined and provided in Chapter 90 (relating to liquid fuels and fuels tax), and such tax shall be collected as provided in section 9004(b) (relating to imposition of tax, exemptions and deductions). Of the amount collected in fiscal year 2015-2016, and each fiscal year thereafter, $35,000,000 shall be deposited in the Multimodal Transportation Fund established under 74 Pa.C.S. § 2102 (relating to Multimodal Transportation Fund), to be expended in accordance with section 11 of Article VIII of the Constitution of Pennsylvania.

(2) An additional 55 mills is hereby imposed on all liquid fuels and fuels as defined and provided in Chapter 90 and such tax shall also be collected as provided in section 9004(b), the proceeds of which shall be distributed as follows:

(i) Forty-five percent to county maintenance districts for highway maintenance for fiscal year 2013-2014, 29% for fiscal year 2014-2015, 25% for fiscal year 2015-2016 and 19% for fiscal year 2016-2017 and each year thereafter. This allocation shall be made according to the formula provided in section 9102(b)(2) (relating to distribution of State highway maintenance funds). This allocation shall be made in addition to and not a replacement for amounts normally distributed to county maintenance districts under section 9102.

(ii) Fourteen percent for highway capital projects for fiscal year 2013-2014, 30% for fiscal year 2014-2015, 34% for fiscal year 2015-2016 and 40% for fiscal year 2016-2017 and each year thereafter. Annually, until fiscal year 2023-2024, an amount equal to 15% of all appropriations to the department for highway and bridge capital programs shall be distributed at the discretion of the secretary from the amount distributed under this subparagraph.

(iii) Thirteen percent for bridges.

(iv) Two percent for bridges identified as county or forestry bridges. Distribution under this subparagraph shall be in the ratio of:

(A) the square footage of deck areas, as reported as part of the National Bridge Inspection Standards Program, of a county's county-owned bridges; to

(B) the total square footage of deck area, as reported as part of the National Bridge Inspection Standards Program, of all county-owned bridges in this Commonwealth.

(v) Twelve percent for local roads pursuant to section 9511(c) (relating to basic allocation to municipalities).

(vi) Fourteen percent for toll roads designated pursuant to the act of September 30, 1985 (P.L.240, No.61), known as the Turnpike Organization, Extension and Toll Road Conversion Act, to be appropriated under section 9511(h).

(3) An additional 38.5 mills is hereby imposed upon all liquid fuels and fuels as defined and provided in Chapter 90, and such tax shall also be collected as provided in section 9004(b), the proceeds of which shall be deposited in The Motor License Fund and distributed as follows:

(i) Twelve percent to municipalities on the basis of and subject to the provisions of the act of June 1, 1956 (1955 P.L.1944, No.655), referred to as the Liquid Fuels Tax Municipal Allocation Law, is appropriated.

(ii) Sixty-eight percent to the department for distribution in accordance with section 9102(b)(2) for fiscal year 2013-2014; 49% for fiscal year 2014-2015 and 40% for each fiscal year thereafter.

(iii) Twenty percent to the department for expanded highway and bridge maintenance for fiscal year 2013-2014; 39% for fiscal year 2014-2015 and 48% for each fiscal year thereafter to be distributed as follows:

(A) Annually, 15% of the amount deposited in a fiscal year shall be distributed at the discretion of the secretary.

(B) Any funds deposited but not distributed under clause (A) shall be distributed in accordance with the formula under section 9102(b)(2).

(C) Temporary transfers of funds may be made between counties if required for project cash flow.

(4) An additional 55 mills is hereby imposed upon all fuels as defined and provided in chapter 90 and such tax shall also be collected as provided in section 9004(b) upon such fuels, the proceeds of which shall be deposited in The Highway Bridge Improvement Restricted Account within the Motor License Fund and is hereby appropriated.

(5) An additional 64 mills in calendar year 2014, 49 mills in calendar year 2015, 48 mills in calendar year 2016, 41 mills in calendar year 2017 and 39 mills in each calendar year thereafter, is imposed upon all liquid fuels and fuels as defined and provided in Chapter 90; and the tax shall also be collected as provided in section 9004(b) upon such fuels. The proceeds of the tax shall be deposited and distributed as follows:

(i) Four and seventeen hundredths percent to the Liquid Fuels Tax Fund of the State Treasury. The money paid into that fund is specifically appropriated for the purposes set forth in section 9010 (relating to disposition and use of tax).

(ii) Ninety-five and eighty-three hundredths percent to the Motor License Fund. This money is specifically appropriated for the same purposes for which money in the Motor License Fund is appropriated by law. Twenty percent of the money under this subparagraph shall be allocated to municipalities in accordance with section 9511(d).

(b) Other taxes unaffected.--The tax imposed by this chapter is in addition to all other taxes imposed by this chapter or any other statute.

(c) Preemption of local taxes.--The tax imposed by this chapter shall automatically preempt any like tax or any tax on the privilege of processing or refining any petroleum product taxable under this chapter or any other refined product of crude oil imposed by any political subdivision of this Commonwealth. This preemption shall not extend to any local, personal or real property tax of general application or to any tax imposed by the Commonwealth.

(d) Proof of use for nontaxable purpose.--(Deleted by amendment).

(e) Absence of proof of use for nontaxable purpose.--(Deleted by amendment).

(f) Change to use for taxable purpose.--(Deleted by amendment).

(g) Credit in absence of proof of nontaxable purpose.--(Deleted by amendment).

(h) False information concerning product use.--(Deleted by amendment).

(i) Election to be taxed as oil company.--(Deleted by amendment).

(j) Limitation on collection of tax.--(Deleted by amendment).

(k) Motor carriers road tax.--(Deleted by amendment).

(Dec. 7, 1982, P.L.820, No.229, eff. imd.; Dec. 8, 1982, P.L.842, No.234, eff. imd.; July 22, 1983, P.L.122, No.32, eff. 15 days; July 13, 1987, P.L.303, No.56, eff. imd.; Aug. 5, 1991, P.L.238, No.26; Apr. 16, 1992, P.L.169, No.31, eff. 60 days; Apr. 17, 1997, P.L.6, No.3; Nov. 25, 2013, P.L.974, No.89)

2013 Amendment. Act 89 amended subsec. (a), effective immediately as to subsec. (a)(1), (2)(i) and (ii), (3), (4) and (5), and July 1, 2014, as to subsec. (a)(2)(iv). See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations.

1997 Amendment. Act 3 amended subsec. (a) and deleted subsecs. (d), (e), (f), (g), (h), (i), (j) and (k), effective May 1, 1997, as to subsec. (a)(3), October 1, 1997, as to subsec. (a)(4) and July 1, 1997, as to the remainder of subsec. (a) and subsecs. (d), (e), (f), (g), (h), (i), (j) and (k).

1982 Amendments. Acts 229 and 234 amended subsecs. (b) and (g), retroactive to July 1, 1981. The amendments by Acts 229 and 234 are identical and therefore have been merged.

References in Text. The act of September 30, 1985 (P.L.240, No.61), known as the Turnpike Organization, Extension and Toll Road Conversion Act, was repealed by the act of July 18, 2007 (P.L.169, No.44).

Cross References. Section 9502 is referred to in sections 9002, 9003, 9006, 9010, 9013, 9014, 9017, 9101, 9106, 9511, 9511.11, 9805 of this title; section 2104 of Title 74 (Transportation).