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PA Bulletin, Doc. No. 97-1549

NOTICES

DEPARTMENT OF REVENUE

Alternative Fuels Tax Rates for October 1, 1997 through December 31, 1997

[27 Pa.B. 4969]

   Under 75 Pa.C.S. § 9004(d) the Secretary of Revenue (Secretary) is required to compute the rate of tax applicable to each alternative fuel on a gallon-equivalent-basis. Under 75 Pa.C.S. § 9002 ''Gallon-equivalent-basis'' is defined as the ''amount of any alternative fuel as determined by the Department to contain 114,500 BTUs.'' The amount determined on a ''gallon-equivalent-basis'' for each alternative fuel is subject to the liquid fuels and oil company franchise taxes currently imposed on one gallon of gasoline. The rate of tax on one gallon of gasoline during the period of this notice is $.12 liquid fuels tax and $.139 oil company franchise tax for a total tax of $.259 per gallon of gasoline.

   The Secretary announces that effective October 1, 1997 through December 31, 1997 the determination of the gallon-equivalents and tax rates for alternative fuels are as follows:

Rate ofAmount EquivalentTax Rate per
Conversionto One Gallon ofGallon of
Alternative(BTU/gal ofGasoline @ 114,500Alternative
Fuelalternative fuel)BTU per gallonFuel
Ethanol76,4001.499$.170
Methanol56,5602.024$.128
Propane/LPG83,5001.371$.189
E-85105,5451.085$.239
M-8565,3501.752$.148
Compressed Natural Gas (CNG)29,000 @ 3,000 PSI3.948$.066
Liquefied Natural Gas (LNG)66,6401.718$.151
Electricity3,412 Btu/KWH33.558 KWH$.0077/KWH

ROBERT A. JUDGE, Sr.,   
Secretary

[Pa.B. Doc. No. 97-1549. Filed for public inspection September 26, 1997, 9:00 a.m.]



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