Pennsylvania law sections 9007 and 9008 outline the state's procedures for determining unpaid fuel taxes, penalties, and interest, including the department's authority to estimate taxes if reports are neglected or refused. It also grants the department the right to examine records and equipment of fuel distributors to verify compliance, with confidentiality protections for sensitive information. Penalties for unauthorized disclosure of confidential information are also specified.
The Pennsylvania Department of Revenue will estimate the owed taxes, penalties, and interest without a review or appeal, and may suspend or revoke the distributor's permits.
Yes, the department or its authorized agents can inspect books, records, storage tanks, and equipment related to the sale and use of taxable fuels to verify compliance.
Yes, any information gained through investigations or record examinations is confidential and protected by law.
Disclosing confidential information is a third-degree misdemeanor, which can lead to legal penalties.