# 75 Pa.C.S. § 9005: Taxpayer

> Pennsylvania · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9005

## Section

- **Citation:** 75 Pa.C.S. § 9005
- **Heading:** Taxpayer
- **Jurisdiction:** Pennsylvania
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** PA Code / Title 75 / Chapter 90 / Section 9005

## Text

(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.

## Nearby sections

- [75 Pa.C.S. § 9001 Short title of chapter.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9001.md)
- [75 Pa.C.S. § 9002 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9002.md)
- [75 Pa.C.S. § 9003 Liquid fuels and fuels permits; bond or deposit of securities.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9003.md)
- [75 Pa.C.S. § 9004 Imposition of tax, exemptions and deductions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9004.md)
- [75 Pa.C.S. § 9004.1 Political subdivision and volunteer service use of tax-free motor fuels.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9004.1.md)
- [75 Pa.C.S. § 9005 Taxpayer.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9005.md)
- [75 Pa.C.S. § 9006 Distributor's report and payment of tax.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9006.md)
- [75 Pa.C.S. § 9007 Determination and redetermination of tax, penalties and interest due.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9007.md)
- [75 Pa.C.S. § 9008 Examination of records and equipment.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9008.md)
- [75 Pa.C.S. § 9009 Retention of records by distributors and dealers.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9009.md)
- [75 Pa.C.S. § 9010 Disposition and use of tax.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9010.md)
- [75 Pa.C.S. § 9011 Discontinuance or transfer of business.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9011.md)
- [75 Pa.C.S. § 9012 Suspension or revocation of permits.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9012.md)
- [75 Pa.C.S. § 9013 Lien of taxes, penalties and interest.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9013.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9005. Check the current official text before relying on it. Not legal advice.