Pennsylvania § 9614 - Time for payment of taxes, penalties and interest.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 9614 — Time for payment of taxes, penalties and interest., with citation guidance and answers to common questions.
§ 9614. Time for payment of taxes, penalties and interest.
All taxes, penalties and interest assessed under this chapter, unless earlier payment is provided in this chapter, shall be paid within 15 days after notice and demand have been mailed to the motor carrier by the department. If the taxes, penalties and interest assessed pursuant to this section and sections 9612 (relating to arbitrary assessment to prevent tax avoidance) and 9613 (relating to penalty and interest for failure to report or pay tax) are not paid within 15 days, there shall be added to the amount of assessment, in addition to interest as already provided and any other penalties provided by law, a sum equivalent to 5% of the tax.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 9614
What does Pennsylvania Consolidated Statutes § 9614 cover?
Section 9614 ("Time for payment of taxes, penalties and interest.") 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 § 9614?
A common citation format is "Pennsylvania Consolidated Statutes § 9614" (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 § 9614 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.