9502 - Imposition of tax.
§ 9502. Imposition of tax. (a) General rule.-- (1) An "oil company franchise tax for highway maintenance and construction" which shall be an excise tax of 60 mills is hereby imposed upon all liquid fuels and fuels as defined and provided in Chapter 90 (relating to liquid fuels and fuels tax), and such tax shall be collected as provided in section 9004(b) (relating to imposition of tax, exemptions and deductions). (2) An additional 55 mills is hereby imposed on all liquid fuels and fuels as defined and provided in Chapter 90 and such tax shall also be collected as provided in section 9004(b), the proceeds of which shall be distributed as follows: (i) Forty-two percent to county maintenance districts for highway maintenance. This allocation shall be made according to the formula provided in section 9102(b)(2) (relating to distribution of State highway maintenance funds). This allocation shall be made in addition to and not a replacement for amounts normally distributed to county maintenance districts under section 9102. (ii) Seventeen percent for highway capital projects. (iii) Thirteen percent for bridges. (iv) Two percent for bridges identified as county or forestry bridges. (v) Twelve percent for local roads pursuant to section 9511(c) (relating to basic allocation to municipalities). (vi) Fourteen percent for toll roads designated pursuant to the act of September 30, 1985 (P.L.240, No.61), known as the Turnpike Organization, Extension and Toll Road Conversion Act, to be appropriated under section 9511(h). (3) An additional 38.5 mills is hereby imposed upon all liquid fuels and fuels as defined and provided in Chapter 90, and such tax shall also be collected as provided in section 9004(b), the proceeds of which shall be deposited in The Motor License Fund and distributed as follows: (i) Twelve percent to municipalities on the basis of and subject to the provisions of the act of June 1, 1956 (1955 P.L.1944, No.655), referred to as the Liquid Fuels Tax Municipal Allocation Law, is appropriated. (ii) Eighty-eight percent to the department is appropriated as follows: (A) Forty-seven percent for distribution in accordance with section 9102(b)(2) for fiscal year 1997-1998. (B) Fifty-three percent for a Statewide highway restoration, betterment and resurfacing program for fiscal year 1997-1998. (C) Fifty-seven percent for distribution in accordance with section 9102(b)(2) for fiscal year 1998-1999. (D) Forty-three percent for a Statewide highway restoration, betterment and resurfacing program for fiscal year 1998-1999. (E) Sixty-seven percent for distribution in accordance with section 9102(b)(2) for fiscal year 1999-2000. (F) Thirty-three percent for a Statewide highway restoration, betterment and resurfacing program for fiscal year 1999-2000. (G) Seventy-seven percent for distribution in accordance with section 9201(b)(2) for fiscal year 2000-2001. (H) Twenty-three percent for a Statewide highway restoration, betterment and resurfacing program for fiscal year 2000-2001. (I) One hundred percent for distribution in accordance with section 9102(b)(2) for fiscal year 2001-2002 and each year thereafter. (J) For any fiscal year beginning with 1997-1998 through and including fiscal year 2000-2001, the department shall make supplemental maintenance program payments from the Statewide highway restoration betterment program to those county maintenance districts for which the total highway maintenance appropriations and executive authorizations in accordance with section 9102(b) would be less than the amount received in 1996-1997 from the highway maintenance appropriation, the Secondary Roads-Maintenance and Resurfacing Executive Authorization, the Highway Maintenance Excise Tax Executive Authorization and the Highway Maintenance Supplemental Appropriation. The words and phrases used in this paragraph shall have the meanings given to them in section 9101 (relating to definitions). This one-time allocation shall be made in addition to and is not a replacement for amounts normally distributed to county maintenance districts under section 9102. (4) An additional 55 mills is hereby imposed upon all fuels as defined and provided in chapter 90 and such tax shall also be collected as provided in section 9004(b) upon such fuels, the proceeds of which shall be deposited in The Highway Bridge Improvement Restricted Account within the Motor License Fund and is hereby appropriated. (b) Other taxes unaffected.--The tax imposed by this chapter is in addition to all other taxes imposed by this chapter or any other statute. (c) Preemption of local taxes.--The tax imposed by this chapter shall automatically preempt any like tax or any tax on the privilege of processing or refining any petroleum product taxable under this chapter or any other refined product of crude oil imposed by any political subdivision of this Commonwealth. This preemption shall not extend to any local, personal or real property tax of general application or to any tax imposed by the Commonwealth. (d) Proof of use for nontaxable purpose.--(Deleted by amendment). (e) Absence of proof of use for nontaxable purpose.-- (Deleted by amendment). (f) Change to use for taxable purpose.--(Deleted by amendment). (g) Credit in absence of proof of nontaxable purpose.-- (Deleted by amendment). (h) False information concerning product use.--(Deleted by amendment). (i) Election to be taxed as oil company.--(Deleted by amendment). (j) Limitation on collection of tax.--(Deleted by amendment). (k) Motor carriers road tax.--(Deleted by amendment). (Dec. 7, 1982, P.L.820, No.229, eff. imd.; Dec. 8, 1982, P.L.842, No.234, eff. imd.; July 22, 1983, P.L.122, No.32, eff. 15 days; July 13, 1987, P.L.303, No.56, eff. imd.; Aug. 5, 1991, P.L.238, No.26; Apr. 16, 1992, P.L.169, No.31, eff. 60 days; Apr. 17, 1997, P.L.6, No.3) 1997 Amendment. Act 3 amended subsec. (a) and deleted by amendment subsecs. (d), (e), (f), (g), (h), (i), (j) and (k), effective May 1, 1997, as to subsec. (a)(3), October 1, 1997, as to subsec. (a)(4) and July 1, 1997, as to the remainder of subsec. (a) and subsecs. (d), (e), (f), (g), (h), (i), (j) and (k). 1982 Amendments. Acts 229 and 234 amended subsecs. (b) and (g), retroactive to July 1, 1981. The amendments by Acts 229 and 234 are identical and therefore have been merged. Cross References. Section 9502 is referred to in sections 9002, 9003, 9006, 9013, 9014, 9101, 9106, 9511, 9511.11, 9805 of this title.