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Pennsylvania Code (Last Updated: April 5, 2016) |
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Title 61. REVENUE |
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PART I. Department of Revenue |
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Subpart C. Liquid Fuels Tax |
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Chapter 351. Oil Company Franchise Tax |
| Section 351.1. Definitions |
| Section 351.2. Filing requirements |
| Section 351.3. Imposition of tax |
| Section 351.4. Valuation of sales for reporting petroleum revenue |
| Section 351.5. Exemptions |
| Section 351.6. First sales to other oil companies which have an Oil Franchise Tax account number |
| Section 351.7. Reporting and payment |
| Section 351.8. Change of name or address |
| Section 351.9. Termination of business |
| Section 351.10. Cancellation of Oil Company Franchise Tax account |
| Section 351.11. Recordkeeping |
| Section 351.14. Enforcement |
Notation
The provisions of this Chapter 351 issued under 75 Pa.C.S. § 9506(a), unless otherwise noted.
The provisions of this Chapter 351 adopted May 27, 1983, effective May 28, 1983, 13 Pa.B. 1781, unless otherwise noted.