Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart C. Liquid Fuels Tax |
Chapter 301. General Provisions |
Section 301.1. Definitions
Latest version.
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The following words and terms, when used in this subpart, have the following meanings, unless the context clearly indicates otherwise:
ActThe Liquid Fuels Tax Act (72 P. S. § § 2611a2611z).
BoardBoard of Finance and Revenue of this Commonwealth.
BureauThe Bureau of Liquid Fuels Tax of the Department.
Political subdivisionA county, city, borough, incorporated town, township, school district, vocational school district and county institution district.
Tax or liquid fuels taxThe tax imposed upon liquid fuels in this Commonwealth as set forth in the act.