Pennsylvania — Statute

9604 – Credit For Motor Fuel Tax Payment | Pennsylvania Law

Learn about Pennsylvania's motor fuel tax credit for carriers, including how to claim credits, carry them forward, or get refunds for fuel taxes paid in other states.

Legal Content

Pennsylvania State Law

9604 – Credit For Motor Fuel Tax Payment

Pennsylvania Title 75 - Vehicles § 9604

Summary

Pennsylvania law allows motor carriers to receive a credit for the motor fuel tax they pay on gasoline or other fuels purchased within the state. Excess credits can be carried forward for up to eight quarters or refunded if the carrier has paid similar taxes to another state. Proper documentation is required to claim these credits or refunds.

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Explain Like I'm 5

In simple terms: Learn about Pennsylvania's motor fuel tax credit for carriers, including how to claim credits, carry them forward, or get refunds for fuel taxes paid in other states.. This means people must follow this rule, and breaking it can lead to criminal penalties.