In the absence of adequate records or other evidence satisfactory to the department showing the number of miles operated by a motor carrier's qualified motor vehicles per gallon of motor fuel, any such qualified motor vehicle shall be deemed to have consumed one gallon of motor fuel for each four miles operated.
75 Pa.C.S. § 9609
Average consumption
Known as the Motor Carriers Road Tax Act
The act spans §§ 75–75 (23 sections).
(June 11, 1992, P.L.266, No.47, eff. 60 days; Dec. 20, 1995, P.L.669, No.75, eff
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.