61 Pa. Code § 301.1
Current through Register Vol. 54, No. 45, November 9, 2024
The following words and terms, when used in this subpart, have the following meanings, unless the context clearly indicates otherwise:
Act-The Liquid Fuels Tax Act (72 P. S. §§ 2611a-2611z).
Board-Board of Finance and Revenue of this Commonwealth.
Bureau-The Bureau of Liquid Fuels Tax of the Department.
Political subdivision-A county, city, borough, incorporated town, township, school district, vocational school district and county institution district.
Tax or liquid fuels tax-The tax imposed upon liquid fuels in this Commonwealth as set forth in the act.
61 Pa. Code § 301.1