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INSTRUCTIONS FOR RCT-113 RETURN

RCT-113-I (12-06)

Instructions for RCT-113 - Gross Receipts Tax -- Transportation (Other than Motor Vehicles)

Imposition, Base and Rate

This tax is imposed under the Act of March 4, 1971, P.L. 6 (No. 2), as amended. The utilities gross receipts tax is imposed on transportation compa-

nies that do business in Pennsylvania.

The utilities gross receipts is levied at the rate of 50 mills on each dollar of gross receipts. Gross receipts include gross receipts received from trans-

portation of passengers, baggage, freight, or oil wholly within Pennsylvania. There are no statutory exemptions for transportation companies, but the

Dauphin County Court has held that the transportation of U.S. mail is exempt.

PURTA Surcharge

The tax rate for Slack Water Navigation Companies is adjusted for the Public Utility Realty Tax Act (PURTA) Surcharge (see 35 Pa.B. 5331).

Reports and Due Dates

This report is due on or before March 15 for the twelve months ended December 31 of the immediately preceding year. The time for filing the annual

report may be extended up to a maximum of 60 days upon request. A penalty for late filing will be imposed based on the amount of settled tax:

10% of the first $1,000, 5% of the next $4,000, and 1% on excess of $5,000. Penalty for late filing, where appropriate, will be assessed at the time of

settlement. Mail this form with remittance payable to the Pennsylvania Department of Revenue to the following address: PA DEPARTMENT OF

REVENUE, PO BOX 280407, HARRISBURG, PA 17128-0407.

Included in Annual Report Package

RCT-113

Gross Receipts Tax Return - Transportation

RCT-113-I Instructions for RCT-113 return

Estimated Payment Coupon (REV-422)

Extension to File Coupon (REV-424)

Amended Report

If this box is checked, an amended report is being filed to amend the previously reported information (i.e., to add, delete or adjust this information).

An amended report, which is received prior to settlement of the original report, generally will be considered by the Department of Revenue in making

the settlement. Also, the Department may resettle the original report based on verification of information contained in an amended report. The

Department may not resettle a report beyond a three year period beginning on the date of the original settlement.

An amended report should only be filed if an original report was filed previously for the same period. All changes must be fully documented.

When filing the amended report, Column A on the first page should reflect the amended amount of tax.

ANNUAL PAYMENTS *****IMPORTANT***AVOID PENALTY FOR FAILURE TO REMIT ELECTRONIC PAYMENTS (EFT)

– register today on e-TIDES.

Page 1 of the return provides an area to record the Tax Liability (Column A) Estimated Payments and Credits on deposit, (Column B) Restricted

Credits, (Column C) and any balance due or overpayment of tax (Remittance Column) from the tax report. Payment must be postmarked no later than

the due date. NO extension of time for payment is permitted. All late payments and untimely transfers will be subject to interest charges. Make remit-

tance payable to the PA Department of Revenue and mail the report to the address shown on the tax report by using the envelope (E-140) provided

in this package.

Payments of $20,000 or more must be remitted by Electronic Funds Transfer (EFT). For more information and to register for EFT, log on to

If you do not have Internet capability, the EFT Authorization Agreement (REV-331A) can be mailed or faxed to you by call-

ing 1-800-362-2050.

Overpayment Instructions

After completing the annual payment section on Page 1 of form RCT-113, if an overpayment exists (the remittance column is less than zero), you must

instruct the Department of Revenue as to how you want this overpayment to be transferred and/or refunded. You provide these instructions to the

Department of Revenue by selecting only one of the options available in the “Overpayment Instructions” area of Page 1. (YOU MUST SELECT ONE

OF THESE OPTIONS if you have an overall overpayment of tax for the year being reported).

Taxpayers have three options for handling overpayments of tax in the current tax period. Check the block on Page 1, “Overpayment Instructions”,

which directs the Department to handle the overpayment for the current tax period as desired. TAXPAYERS MUST SELECT ONE OF THE OPTIONS

LISTED BELOW:

A. Any overpayment in the current tax period is transferred automatically to offset other underpaid taxes in the current tax period and the remaining

portion of the credit is applied to the next tax period for Estimated Tax purposes.

B. The amount of the overpayment to be transferred to the next tax period for Estimated Tax purposes must be entered. Any overpayment in the

current tax period is transferred automatically to offset other underpaid taxes in the current year. Secondly, the amount of the overpayment to be

applied to the next year will be transferred automatically. Finally, the remaining portion of the overpayment will be refunded.

C. Any overpayment in the current tax period is transferred to offset automatically other underpaid taxes in the current tax period and the remaining

portion of the overpayment will be refunded.

Form Rct-113 - Gross Receipts Tax Transportation Business (Other Than Motor Vehicle) Page 3

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