Pennsylvania law allows motor carriers to provide a surety bond to secure payment of taxes, with provisions for refunds and conditions for cancellation. Section 9612 addresses measures to prevent tax avoidance by individuals planning to leave the state or disrupt operations. Notably, certain provisions of Section 9611 were repealed in 1994 to align with other tax refund procedures.
It is a bond provided by a surety company to guarantee that the carrier will pay all applicable taxes to the state.
Yes, as long as the bond remains in force, refunds can be ordered based on applications filed by the carrier without prior record audits.
It addresses measures to prevent individuals from avoiding taxes by leaving the state or discontinuing business operations.
Yes, part of Section 9611 was repealed in 1994 to remove conflicting provisions related to tax refund procedures.