Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 5598 (August 31, 2024).

61 Pa. Code § 315.1. Scope and purpose.

§ 315.1. Scope and purpose.

 Among those eligible for exemption from the payment of the Liquid Fuels Tax are fuels delivered to the Commonwealth and every political subdivision thereof, and fuel delivered to any nonpublic schools not operated for profit. The provisions of this chapter are intended to define those categories and to explain the requisites for exemption.


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