61 Pa. Code § 313.15 — Excess credit

The excess credit provided in section 4(a) of the Motor Carriers Road Tax Act (72 P. S. § 2617.4(a)) during any given quarter shall be applicable to the next succeeding six quarterly periods, and during the next succeeding six quarterly periods, the motor carrier may apply it against any tax liability accrued. If the excess credit is not used within the prescribed period, the credit shall expire at the end of the sixth quarterly period and may not be applied against any subsequent period. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.