Average consumption. In the absence of adequate records or other evidence satisfactory to the department

§ 9609.  Average consumption. In the absence of adequate records or other evidence satisfactory to the department showing the number of miles operated by a motor carrier's qualified motor vehicles per gallon of motor fuel, any such qualified motor vehicle shall be deemed to have consumed one gallon of motor fuel for each four miles operated. (June 11, 1992, P.L.266, No.47, eff. 60 days; Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996)