Pennsylvania § 9005 - Taxpayer.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 9005 — Taxpayer., with citation guidance and answers to common questions.
§ 9005. Taxpayer.
(a) Duty of distributor.--Every distributor using or delivering liquid fuels and fuels upon which a tax is imposed by this chapter shall pay the tax into the State Treasury through the department.
(b) Delivery between distributors.--
(1) Whenever liquid fuels and fuels are delivered within this Commonwealth by one distributor to another distributor holding a permit under this chapter, the distributor receiving the liquid fuels and fuels shall separately show, in that distributor's monthly reports to the department, all such deliveries from each distributor and shall pay the liquid fuels and fuels tax provided for by this chapter upon all such liquid fuels and fuels used or sold and delivered within this Commonwealth.
(2) The distributor making deliveries under paragraph (1) shall separately show those deliveries in that distributor's monthly reports to the department and shall then be exempt from the payment of the tax which would otherwise be imposed upon the liquid fuels and fuels so delivered.
(3) The distributor shall furnish to the department such information concerning such deliveries as the department may require.
(4) The department shall furnish to any distributor, upon request, a list of distributors holding permits under this chapter and their addresses.
(c) Recovery of tax payment.--Distributors may add the amount of the tax to the price of liquid fuels and fuels sold by them and shall state the rate of the tax separately from the price of the liquid fuels and fuels on all price display signs, sales or delivery slips, bills and statements which advertise or indicate the price of liquid fuels and fuels.
(d) Penalty.--A person who violates this section commits a summary offense.
Cross References. Section 9005 is referred to in section 9002 of this title.
Frequently Asked Questions About Pennsylvania § 9005
What does Pennsylvania Consolidated Statutes § 9005 cover?
Section 9005 ("Taxpayer.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 9005?
A common citation format is "Pennsylvania Consolidated Statutes § 9005" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 9005 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.