§ 305.14. Creation.
If a new corporation is created which is subject to the provisions of the Fuel Use Tax Act (72 P. S. § § 2614.1—2614.24), it shall apply for a license on forms prescribed by the Department and report and remit tax upon fuel used at each of the corporation’s business locations on or before the next to the last business day of each month. The report shall be upon forms prescribed by the Department and made under oath or affirmation. If the report is filed and the tax paid on time, a discount of 2% of the gross amount of tax shall be allowed to the corporation filing the report and remitting the tax.
Cross References This section cited in 61 Pa. Code § 305.12 (relating to definitions).
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