This chapter, known as the Liquid Fuels and Fuels Tax Enforcement Act, establishes the authority and powers of revenue agents to enforce fuel tax laws in Pennsylvania. It authorizes designated employees of the Department of Revenue to act as police officers, with powers to enforce laws, stop vehicles, and seize property related to fuel tax violations. The chapter also clarifies its relationship with Chapter 90, which covers liquid fuels and fuels tax.
Revenue agents are employees of the Pennsylvania Department of Revenue designated as police officers with authority to enforce fuel tax laws.
They can enforce fuel tax laws, arrest violators, stop vehicles for inspection, and seize property related to tax violations.
Yes, they have the authority to stop vehicles upon request or signal for compliance inspections.
This chapter is to be construed with Chapter 90, which also covers liquid fuels and fuel tax, with terms having the same meanings in both chapters.