Pennsylvania § 9613 Penalty and interest for failure to report or pay tax

Pennsylvania Statutes

§ 9613 — Penalty and interest for failure to report or pay tax

Pennsylvania § 9613

Title 75VEHICLES

PartPART VI

Ch. 96MOTOR CARRIERS ROAD TAX

This text of Pennsylvania § 9613 (Penalty and interest for failure to report or pay tax) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

75 Pa. Cons. Stat. § 9613 (2026).

Text

When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and payment thereof, he shall pay as a penalty for each failure to file or to pay on or before the prescribed date a sum equivalent to 10% of the tax or $50, whichever is greater. In addition to this penalty, any unpaid tax shall bear interest at the rate of 1% per month or fraction thereof until the tax is paid. The penalties and interest charges imposed shall be paid to the department in addition to the tax due.

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When any motor carrier fails to file a report and pay the tax within the time prescribed by this chapter for the filing and payment thereof, he shall pay as a penalty for each failure to file or to pay on or before the prescribed date a sum equivalent to 10% of the tax or $50, whichever is greater. In addition to this penalty, any unpaid tax shall bear interest at the rate of 1% per month or fraction thereof until the tax is paid. The penalties and interest charges imposed shall be paid to the department in addition to the tax due.