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IN THE COMMONWEALTH COURT OF PENNSYLVANIA Senex Explosives, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent BEFORE: : : : : : : :

No. 703 F.R. 2007 Argued: November 13, 2012

HONORABLE ROBERT SIMPSON, Judge HONORABLE PATRICIA A. McCULLOUGH, Judge HONORABLE JAMES GARDNER COLINS, Senior Judge

OPINION BY JUDGE SIMPSON

FILED: December 19, 2012

Senex Explosives, Inc. (Taxpayer) asks to be saved from the consequences of its inadequate record-keeping to avoid what it claims to be double taxation. Because Taxpayer's request for special treatment implicates a complex, nationwide tax and reporting system, careful attention is required.

Specifically, Taxpayer contests the tax liability calculated by the Department of Revenue (Department) on a Notice of Determination of fuel tax due under the Motor Carriers Road Tax Act (Act)1 pursuant to its International Fuel Tax Agreement (IFTA)2 license. Taxpayer argues that it is entitled to a credit for the taxes paid on bulk-fueled vehicles, and challenges the audit methodology as not using the best available information reflecting use of fuel by qualifying vehicles.
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75 Pa. C.S.

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Pennsylvania Law