R & R Express v. Commonwealth

OPINION BY

President Judge LEADBETTER.1

Taxpayer, R & R Express, petitions this court for review of the order of the Board of Finance and Revenue (Board), which sustained the assessment of additional tax and interest under the Motor Carriers Road Tax Act (Act), 75 Pa.C.S. §§ 9601-9622, following an audit of Taxpayer for the period April 1, 2001, through March 31, 2005. Due to Taxpayer’s inadequate record-keeping, the determination of additional tax liability rested, in part, on estimates of unreported miles and fuel purchases. Because Taxpayer purchased all fuel at retail, it contends that the…