October 1, 2012
SOUTHERN PINES TRUCKING, PETITIONER
COMMONWEALTH OF PENNSYLVANIA, RESPONDENT
The opinion of the court was delivered by: Robert Simpson, Judge
Submitted: September 12, 2012
BEFORE: HONORABLE DAN PELLEGRINI, President Judge
HONORABLE BERNARD L. McGINLEY, Judge HONORABLE BONNIE BRIGANCE LEADBETTER, Judge HONORABLE RENEE COHN JUBELIRER, Judge HONORABLE ROBERT SIMPSON, Judge HONORABLE PATRICIA A. McCULLOUGH, Judge HONORABLE ANNE E. COVEY, Judge
MEMORANDUM and ORDER
Taxpayer, Southern Pines Trucking, filed exceptions to this Court's opinion and order affirming the Board of Finance and Revenue's order sustaining assessment and calculation of interest under the Motor Carriers Road Tax Act, 75 Pa. C.S. §§9601-9622. Because the Court fully addressed the present arguments in its underlying opinion,*fn1 we dismiss the exceptions upon the reasoning expressed therein.
Accordingly, this 1st day of October, 2012, the exceptions filed by
Southern Pines Trucking in the above-captioned matter are DENIED. JUDGMENT is entered in favor of the Commonwealth of Pennsylvania.
Judge Brobson did not participate in the decision in this case.