§ 315.6. Volunteer services.
(a) In order for a volunteer fire company, volunteer ambulance service or volunteer rescue squad to purchase liquid fuel (gasoline) tax exempt, the fuel shall be purchased from a registered Commonwealth distributor, and the fuel shall be placed in bulk storage facilities on land either owned, or leased, with full control thereover, by the volunteer fire company, and the like. The purchaser shall furnish notarized proof to the registered distributor that it is either a volunteer fire company, a volunteer ambulance service or a volunteer rescue squad and that the fuel will be used solely for fire fighting purposes and only in official equipment owned by it.
(b) If a volunteer fire company, volunteer ambulance service or volunteer rescue squad purchases liquid fuel from a dealer or a nonregistered Commonwealth distributor and pays the full price therefor, including the tax, and if it uses the fuel solely for fire fighting purposes and only in official equipment owned by it, it may request a refund of the tax paid, by applying to the Board of Finance and Revenue, Room 130 Finance Building, Harrisburg, Pennsylvania 17120, on forms supplied by the said Board.
(1) Claims shall be made annually for the preceding year ending on the 30th day of June, and shall be submitted to the Board not later than the 30th day of September of each year. The Board will refuse to consider a claim received or postmarked later than that date.
(2) Each claim shall be accompanied by receipts indicating that the liquid fuels tax was paid on the fuel for which reimbursement is claimed.
(3) The claimant shall satisfy the Board that he has paid the tax and that the liquid fuels have been consumed by him for volunteer fire fighting, volunteer ambulance or volunteer rescue squad purposes.
(i) The Board may require a claimant to furnish information, proof or fuller explanation as it deems necessary.
(ii) The Board will have the power to refer to the Department of Revenue, for investigation, a claim for reimbursement, and it will be the duty of that Department to investigate the application and report its findings to the Board of Finance and Revenue.
(4) A person making a false or fraudulent statement for the purpose of obtaining reimbursement shall be guilty of a misdemeanor, and upon conviction, be sentenced to pay a fine of not more than $1,000 or to undergo imprisonment for not more than 6 months, or both.
(c) A volunteer fire company, volunteer ambulance service or volunteer rescue squad may purchase fuel (diesel) tax exempt from a dealer-user provided it furnishes notarized proof to the dealer-user that it is either a volunteer fire company, volunteer ambulance service or volunteer rescue squad, and that the fuel will be used solely for fire fighting purposes and only in official equipment owned by it.
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