Pennsylvania § 9008 - Examination of records and equipment.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 9008 — Examination of records and equipment., with citation guidance and answers to common questions.
§ 9008. Examination of records and equipment.
(a) General rule.--The department or any agent appointed in writing by the department is authorized to examine the books, papers, records, storage tanks and any other equipment of any distributor, dealer or any other person pertaining to the use or sale and delivery of liquid fuels and fuels taxable under this chapter to verify the accuracy of any report or payment made under the provisions of this chapter or to ascertain whether or not the tax imposed by this chapter has been paid. Any information gained by the department as the result of the reports, investigations or verifications required to be made shall be confidential.
(b) Penalty.--A person divulging confidential information under subsection (a) commits a misdemeanor of the third degree.
(c) Consumer protection.--Notwithstanding subsection (a) or (b) or section 731 of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, incorrect liquid fuel, fuel or alternative fuel composition information, including octane values, discovered by the department upon examination of storage tank contents or related records may be disclosed to an appropriate enforcement authority for investigation.
(d) Public safety.--Notwithstanding subsection (a) or (b) or section 731 of The Fiscal Code, any suspected violation that could pose a threat to public safety discovered by the department during an examination authorized by this section may be disclosed to an appropriate enforcement authority for investigation.
(Nov. 25, 2020, P.L.1242, No.129, eff. imd.)
2020 Amendment. Act 129 added subsecs. (c) and (d).
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 9008
What does Pennsylvania Consolidated Statutes § 9008 cover?
Section 9008 ("Examination of records and equipment.") 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 § 9008?
A common citation format is "Pennsylvania Consolidated Statutes § 9008" (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 § 9008 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.