CHAPTER90. LIQUID FUELS AND FUELS TAX  


§ 9001. Short title of chapter.
§ 9002. Definitions.
§ 9003. Liquid fuels and fuels permits; bond or deposit of securities.
§ 9004. Imposition of tax, exemptions and deductions.
§ 9005. Taxpayer.
§ 9006. Distributor's report and payment of tax.
§ 9007. Determination and redetermination of tax, penalties and interest due.
§ 9008. Examination of records and equipment.
§ 9009. Retention of records by distributors and dealers.
§ 9010. Disposition and use of tax.
§ 9011. Discontinuance or transfer of business.
§ 9012. Suspension or revocation of permits.
§ 9013. Lien of taxes, penalties and interest.
§ 9014. Collection of unpaid taxes.
§ 9015. Reports from common carriers.
§ 9016. Reward for detection of violations.
§ 9017. Refunds.
§ 9018. Violations.
§ 9019. Diesel fuel importers and transporters; prohibiting use of dyed diesel fuel on highways; violations and penalties.
§ 9020. Disposition of fees, fines and forfeitures.
§ 9021. Certified copies of records.
§ 9022. Uncollectible checks.
§ 9023. Application of Prevailing Wage Act to locally funded highway and bridge projects.

Notation

Enactment.  Chapter 90 was added April 17, 1997, P.L.6, No.3, effective October 1, 1997.

Special Provisions in Appendix.  See section 21 of Act 3 of 1997 in the appendix to this title for special provisions relating to legislative intent.

Cross References.  Chapter 90 is referred to in sections 9402, 9403, 9404, 9405, 9502 of this title.