Pa. Cons. Stat. » 75 Pa. Cons. Stat. (VEHICLES) / Chapter 96
Pennsylvania Consolidated Statutes

75 Pa. Cons. Stat. § 9603 (2026)

  Imposition of tax.

✓ current as of May 2026
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§ 9603.  Imposition of tax.

(a)  General rule.--Every motor carrier shall pay a road tax equivalent to the rate per gallon currently in effect on Pennsylvania liquid fuels, fuels or other alternative fuels as provided in section 9004(a), (b), (c) and (d) (relating to imposition of tax, exemptions and deductions), calculated on the amount of motor fuel used in its operations on highways within this Commonwealth.

(b)  Other taxes unaffected.--The taxes imposed on motor carriers by this chapter are in addition to any taxes of whatever character imposed on such carriers by any other statute.

(Apr. 17, 1997, P.L.6, No.3, eff. Oct. 1, 1997)

Notes of Decisions
Cited in 4 cases, 2012–2017 · leading case: R & R Express v. Commonwealth, 37 A.3d 46 (Pa. Commw. Ct. 2012).
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R & R Express v. Commonwealth, 37 A.3d 46 (Pa. Commw. Ct. 2012). · cites it 2× “See 75 Pa.C.S. § 9603. In calculating the tax, credit is given for tax paid on fuel purchased in this Commonwealth.”
Senex Explosives, Inc. v. Commonwealth, 58 A.3d 131 (Pa. Commw. Ct. 2012). “See 75 Pa.C.S. § 9603; R & R Express v. Commonwealth, 37 A.”
Senex Explosives, Inc. v. Commonwealth, 67 A.3d 1268 (Pa. Commw. Ct. 2013). “See 75 Pa.C.S. § 9603. Non-qualifying vehicles are exempt from tax, including SME.”
Nedeljko Gunjak, Inc. v. Com. (Pa. Commw. Ct. 2017). · cites it 3× “See 75 Pa.C.S §9603. In calculating the tax, credit is given for tax paid on fuel purchased in this Commonwealth.”
75 Pa. Cons. Stat. § 9603(a): 1 case
Nedeljko Gunjak, Inc. v. Com. (Pa. Commw. Ct. 2017). “See 75 Pa.C.S §9603. In calculating the tax, credit is given for tax paid on fuel purchased in this Commonwealth.”
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