(a) Liquid fuels tax collection points.-- It is the intent of this act to move the collection point of both the fuel use tax and oil company franchise tax to the distributor level currently used for the collection of liquid fuels tax. It is also the intent of this act that no fuels or liquid fuels will be subject to double taxation as a result of the movement of the point of collection. The Department of Revenue is authorized to take reasonable and necessary steps to prevent such double taxation. (b) Codification of The Liquid Fuels Tax Act and the Fuel Use Tax Act.-- The addition of 75 Pa.C.S. Ch. 90 is a codification of the act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act, and the act of January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use Tax Act, and is intended as a continuation of those acts. (c) Liability of dealer-users.-- Notwithstanding the repeal of the Fuel Use Tax Act and the movement of the point of taxation for fuels to the distributor level, it is the intent of this act that dealer-users shall, after the effective date of the change in the point of taxation, remain liable for and continue to report and pay the fuel use tax on the use of any fuels upon which the tax imposed by 75 Pa.C.S. § 9004 has not been previously imposed and paid. The department is authorized to prescribe by published notice reasonable measures for such reporting and payment. (d) Computation of "cents-per-gallon equivalent basis".-- For purposes of the "cents-per-gallon equivalent basis" computation provided in 75 Pa.C.S. §§ 9002 and 9004 for the period from the effective date of such provisions to the following January 1, the department shall employ an average wholesale price of 90¢, and no determination or notice of that price is required. 1999, JUNE 25, P.L.164, NO.23
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