# 75 Pa.C.S. § 9008: Examination of records and equipment

> Pennsylvania · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_PA_T75_C90_S9008

## Section

- **Citation:** 75 Pa.C.S. § 9008
- **Heading:** Examination of records and equipment
- **Jurisdiction:** Pennsylvania
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** PA Code / Title 75 / Chapter 90 / Section 9008

## Text

(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).

## 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_S9008. Check the current official text before relying on it. Not legal advice.