If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provisions to other persons or circumstances shall not be affected thereby. CHAPTER 96 MOTOR CARRIERS ROAD TAX Sec. 9601. Short title of chapter. 9602. Definitions. 9603. Imposition of tax. 9604. Credit for motor fuel tax payment. 9605. Tax due date. 9606. Tax revenue to Motor License Fund. 9607. Calculation of amount of fuel used in Commonwealth. 9608. Report requirements. 9609. Average consumption. 9610. Records. 9611. Surety bond for payment of taxes. 9612. Arbitrary assessment to prevent tax avoidance. 9613. Penalty and interest for failure to report or pay tax. 9614. Time for payment of taxes, penalties and interest. 9615. Manner of payment and recovery of taxes, penalties and interest. 9615.1. Examination of records. 9616. Determination, redetermination and review. 9617. Timely mailing treated as timely filing and payment. 9618. Availability of records of other agencies. 9619. Highway Bridge Improvement Restricted Account. 9620. Appropriation and allocation of proceeds. 9621. Regulations. 9622. Reciprocal agreements.
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