Plain-Language Summary
Pennsylvania law requires motor carriers to file reports and pay taxes on time. Failure to do so results in penalties of at least 10% of the tax or $50, plus 1% monthly interest. Payments must be made within 15 days of notice, or an additional 5% penalty applies.
Frequently Asked Questions
They must pay a penalty of at least 10% of the tax or $50, plus 1% interest per month until paid. An additional 5% penalty applies if unpaid after 15 days.
They have 15 days from the date the notice and demand are mailed to pay the taxes, penalties, and interest.
Unpaid taxes accrue interest at a rate of 1% per month or fraction thereof until paid.
Yes, an additional penalty of 5% of the tax is added to the amount due if not paid within 15 days after notice.