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PA Bulletin, Doc. No. 16-996


Method of Filing Notice; Pennsylvania Motor Fuels Tax Reports, REV-1096A and REV-1096B

Filing of Pennsylvania Motor Fuels Tax Reports REV-1096A, REV-1096B; Schedules REV-1019, REV-1020

[46 Pa.B. 3036]
[Saturday, June 11, 2016]

 The Secretary of the Department of Revenue (Department) issues this notice under 75 Pa.C.S. § 9006 (relating to distributor's report and payment of tax). This notice applies to Motor Fuels Tax Reports (REV-1096A, REV-1096B) and Schedules (REV-1019, REV-1020) that are required to be filed by registered distributors for all tax periods ending on or after September 30, 2016.

Electronic Filing Requirement—Pennsylvania Motor Fuels Tax Reports REV-1096A, REV-1096B; Schedules REV-1019, REV-1020

 Beginning with the filing of each registered distributor's September 2016 Pennsylvania Motor Fuels Tax Report, every registered distributor subject to 75 Pa.C.S. § 9006 is required to electronically file (e-file) in the manner prescribed by the Department's instructions.


 A registered distributor who fails to file a Pennsylvania Motor Fuels Tax Report by the method required under this notice shall be subject to a penalty of 10% of the tax due on the improperly filed report. In addition, the distributor's Liquid Fuels and Fuels Permit may be suspended or revoked by the Department.

Penalty Waiver

 (a) The Department, at its discretion, may waive the penalties applicable to Motor Fuels Tax Reports that are not filed as prescribed in this notice if the Department determines the filing requirement of this notice constitutes undue hardship on the registered distributor.

 (b) A registered distributor claiming hardship and requesting a waiver under subsection (a) must submit a written request for the waiver for every calendar year in which the waiver is sought. The request must clearly explain why the filing method causes an undue hardship. Waiver requests must be received by the Department by November 1 of the calendar year preceding the year for which the waiver is sought. Waiver requests shall be mailed to the Department of Revenue, Bureau of Motor and Alternative Fuel Taxes, Director's Office—Waiver Request, DEPT 280646, Harrisburg, PA 17128-0646

 (c) For tax year 2016 only, waiver requests for tax periods subject to this requirement must be received by the Department on or before September 1, 2016.


[Pa.B. Doc. No. 16-996. Filed for public inspection June 10, 2016, 9:00 a.m.]

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