Pennsylvania law sections 9014, 9015, and 9016 address the collection of unpaid taxes related to liquid fuels, including enforcement liens and reporting requirements. Section 9015 mandates monthly reporting by carriers transporting liquid fuels, while Section 9016 provides rewards for whistleblowers who report violations. These provisions aim to ensure compliance and facilitate tax enforcement.
Carriers must report monthly, under oath, all liquid fuel deliveries within Pennsylvania, including details like consignor, consignee, and gallons transported.
Yes, the Pennsylvania Secretary of Transportation can pay rewards up to 10% of the unpaid tax, penalties, and interest for valid reports of violations.
Violating the reporting provisions is considered a third-degree misdemeanor, which can result in legal penalties.
Yes, unpaid taxes, penalties, and interest can become a lien on the property and franchises of partners, members, or officers associated with the taxpayer.