{"data":{"id":"us-pa/75-pa.c.s.-9615.1","jurisdiction":"us-pa","citation":"75 Pa.C.S. § 9615.1","heading":"Examination of records.","body":"The department or any agent appointed by it, including the auditors of any member jurisdiction as provided in the IFTA, may examine books and records and make determinations of any tax due in accordance with the provisions of section 2915-A of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.","path":["Title 75 - VEHICLES","PART VI MISCELLANEOUS PROVISIONS","CHAPTER 96 MOTOR CARRIERS ROAD TAX"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=75\u0026div=0\u0026chpt=96\u0026sctn=15\u0026subsctn=1","current_through":"2026-08-31 (Statute Update stamp, 75 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:35:49Z","sha256":"0442a4987d49edf8b1705860e15ac9f4a307d9f782337029a9f3dbdcfdcefc65","source_id":"us-pa","stale":false,"prev":"us-pa/75-pa.c.s.-9615","next":"us-pa/75-pa.c.s.-9616"},"notice":"GroundRules: Original legal text. Not legal advice."}