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| | Revenue: Liquid Fuels and Fuels Taxes |
 | | Under the provisions of Act 3—1997, a permanent trust fund tax of 12 cents per gallon or fractional part is imposed on all liquid fuels and fuels used or sold and delivered by distributors in the Commonwealth beginning October 1, 1997. |
 | | Prior to this date, liquid fuels were taxed under the provisions of the Act of May 21, 1931 (P.L. 149), as amended, known as the Liquid Fuels Tax Act and fuels were taxed under the Act of January 14, 1952 (P.L. 1965), as amended, known as the Fuels Use Tax Act. |
 | | “Liquid fuels”, which is comprised primarily of gasoline, specifically excludes kerosene, fuel oil, gas oil, diesel fuels and tractor fuel. |
| www.revenue.state.pa.us /revenue/cwp/view.asp?A=11&Q=48821 (432 words) |
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