act-1995-0-75•Pennsylvania Act 1995-75 — VEHICLE CODE (75 PA.C.S.) - OMNIBUS AMENDMENTS
Pennsylvania Act 1995-75 — VEHICLE CODE (75 PA.C.S.) - OMNIBUS AMENDMENTS
act-1995-0-751995 Pa. Act 75Law
Act text
VEHICLE CODE (75 PA.C.S.) - OMNIBUS AMENDMENTS
Act of Dec. 20, 1995, P.L. 669, No. 75 Cl. 75
Session of 1995
No. 1995-75
SB 578
AN ACT
Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
Statutes, further defining "classic motor vehicle,"
"commercial motor vehicle" and "emergency vehicle"; further
providing for correction of certificate of title; providing
for a drug abuse resistance education registration plate, for
permits, for the movement of special mobile equipment, for
special funds, for collectible motor vehicles, for an
emission reduction program in the Department of Environmental
Protection and for penalties relating to towed vehicles;
further providing for the enforcement of the International
Fuel Tax Agreement; revising reporting taxes and
administrative procedures; further providing for the motorbus
road tax; and making a repeal.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definitions of "classic motor vehicle" and
"emergency vehicle" in section 102 of Title 75 of the
Pennsylvania Consolidated Statutes are amended and the section
is amended by adding a definition to read:
§ 102. Definitions.
Subject to additional definitions contained in subsequent
provisions of this title which are applicable to specific
provisions of this title, the following words and phrases when
used in this title shall have, unless the context clearly
indicates otherwise, the meanings given to them in this section:
* * *
"Classic motor vehicle." A motor vehicle, but not a
reproduction thereof, manufactured [at least ten years prior to
the effective date of the amendment to this definition and,
because of limited availability, determined by the department to
be a model or make of significant value to collectors or
exhibitors and] at least 15 years prior to the current year
which has been maintained in or restored to a condition which is
substantially in conformity with manufacturer specifications and
appearance[, provided that, five years from the effective date
of the amendment to this definition and thereafter, only a
vehicle which was manufactured at least 15 years prior thereto
and, because of limited availability, determined by the
department to be a model or make of significant value to
collectors or exhibitors and which has been maintained in or
restored to condition which is substantially in conformity with
manufacturer specifications and appearance shall be considered a
classic motor vehicle under this title]. Any classic motor
vehicle registered under section 1340 (relating to antique and
classic plates) on the effective date of the amendment to this
definition which fails to qualify as a classic motor vehicle
pursuant to these provisions may retain such classic
registration unless another type of registration is applied for
and issued for the vehicle.
"Collectible motor vehicle." A reconstructed motor vehicle,
but not a reproduction thereof, substantially modified from the
manufacturer's original specifications and appearance and
maintained in a collectible condition as determined by the
Department of Transportation.
* * *
"Emergency vehicle." A fire department vehicle, police
vehicle, sheriff vehicle, ambulance, blood-delivery vehicle,
hazardous material response vehicle, armed forces emergency
vehicle, one vehicle operated by a coroner or chief county
medical examiner and one vehicle operated by a chief deputy
coroner or deputy chief county medical examiner used for
answering emergency calls, or any other vehicle designated by
the State Police under section 6106 (relating to designation of
emergency vehicles by Pennsylvania State Police), or a privately
owned vehicle used in answering an emergency call when used by
any of the following:
(1) A police chief and assistant chief.
(2) A fire chief, assistant chief and, when a fire
company has three or more fire vehicles, a second or third
assistant chief.
(3) A fire police captain and fire police lieutenant.
(4) An ambulance corps commander and assistant
commander.
(5) A river rescue commander and assistant commander.
(6) A county emergency management coordinator.
(7) A fire marshal.
(8) A rescue service chief and assistant chief.
* * *
Section 2. Section 1115 of Title 75 is amended by adding a
subsection to read:
§ 1115. Correction of certificate of title.
* * *
(b.1) Change in name on certificate.--Whenever there is a
change of name because of marriage or divorce, the owner shall
not be required to apply for a corrected certificate of title
but shall, in such manner as the department shall prescribe,
inform the department of the new name and of the title number of
every vehicle titled in the owner's former name. Upon receipt of
such information, the department shall correct the vehicle
record of the owner to indicate the name change. The department
shall not be required to produce a new certificate of title for
a name change because of marriage or divorce, unless the owner
submits an application for a new certificate of title. In the
event that the owner submits an application for a new
certificate of title, such owner shall be required to remit the
fee set forth in section 1952 (relating to certificate of title)
for the issuance of a certificate of title by the department.
* * *
Section 3. Sections 1307(e) and 1340 of Title 75 are amended
to read:
§ 1307. Period of registration.
* * *
(e) Antique [and], classic and collectible vehicles.--
Antique [and], classic and collectible motor vehicle
registrations shall expire upon the [junking] salvaging,
scrapping or transfer of ownership of the vehicle, except that
if the transfer is between spouses or between parent and child
the registration may be transferred upon payment of a transfer
fee.
§ 1340. Antique [and], classic and collectible plates.
(a) General rule.--Upon submission by a vehicle owner of
information satisfactory to the department that a motorcycle or
motor vehicle is an antique motorcycle or motor vehicle or
classic motorcycle or motor vehicle or collectible motorcycle or
motor vehicle, accompanied by the appropriate fee, the
department may issue special plates for the motorcycle or
vehicle. The applicant shall provide photographic proof in a
manner specified by the department to demonstrate the condition
of the motor vehicle. No annual registration fee may be charged
for antique, collectible or classic motorcycles or motor
vehicles.
(b) Use of plates.--It is unlawful for any person to operate
a motorcycle or vehicle with antique [or], classic or
collectible registration plates for general daily
transportation. Permitted use shall be limited to participation
in club activities, exhibits, tours, parades, occasional
transportation and similar uses. Occasional transportation shall
mean no more than one day per week.
Section 4. Title 75 is amended by adding a section to read:
§ 1358. DARE plate.
The department, in consultation with the Pennsylvania
Commission on Crime and Delinquency, shall design a special drug
abuse resistance education (DARE) registration plate which
utilizes the DARE logo or slogan in the design. Upon application
of any person, accompanied by a fee of $35 which shall be in
addition to the annual registration fee, the department shall
issue the plate for a passenger car, motor home, trailer or
truck with a gross vehicle weight rating of not more than 9,000
pounds. The Drug Abuse Resistance Education Program shall
receive $15 of each additional fee for this plate.
Section 5. The definition of "commercial motor vehicle" in
section 1603 of Title 75 is amended to read:
§ 1603. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Commercial motor vehicle." A motor vehicle designed or used
to transport passengers or property:
(1) if the vehicle has a gross vehicle weight rating of
26,001 or more pounds or such lesser rating as the department
shall adopt under the provisions of section 6103(c) (relating
to promulgation of rules and regulations by department), as
determined by Federal regulation and published by the
department as a notice in the Pennsylvania Bulletin;
(2) if the vehicle is designed to transport 16 or more
passengers, including the driver;
(3) if the vehicle is a school bus; or
(4) if the vehicle is transporting hazardous materials
and is required to be placarded in accordance with department
regulations.
The term does not include an antique or classic motor vehicle,
or an implement of husbandry, or any motor home or recreational
trailer operated solely for personal use, or motorized
construction equipment, including, but not limited to,
motorscrapers, backhoes, motorgraders, compactors, excavators,
tractors, trenchers and bulldozers.
* * *
Section 6. Section 1905 of Title 75 is amended by adding a
subsection to read:
§ 1905. Payments to special funds.
* * *
(c) Drug Abuse Resistance Education Fund.--Fifteen dollars
of each fee received under section 1358 (relating to DARE plate)
shall be credited to the Drug Abuse Resistance Education Fund,
established as follows:
(1) There is hereby established a special account in the
State Treasury which shall be known as the Drug Abuse
Resistance Education (DARE) Fund. The purpose of the DARE
Fund is to provide moneys for an ongoing educational program
in public schools to prevent drug abuse, utilizing police
agency representatives, school district employees, materials,
supplies and other necessary expenses associated with the
program.
(2) All moneys in the DARE Fund are hereby annually
appropriated to the Pennsylvania Commission on Crime and
Delinquency and may be expended for the purposes authorized
under this subsection.
(3) Estimates of amounts to be expended under this
subsection shall be submitted to the Governor by the
Pennsylvania Commission on Crime and Delinquency for his
approval.
(4) The State Treasurer shall not honor any requisition
for expenditures by the Pennsylvania Commission on Crime and
Delinquency in excess of estimates approved by the Governor
or in excess of the amount available for the purposes for
which the requisition was made, whichever is the lesser
amount.
Section 7. Section 1923 of Title 75 is amended to read:
§ 1923. Antique [and], classic and collectible vehicles.
The fee for registration of an antique [or], classic or
collectible motor vehicle shall be $50.
Section 8. Section 1943 of Title 75 is amended by adding a
subsection to read:
§ 1943. Annual hauling permits.
* * *
(e.1) Special mobile equipment.--The annual fee for hauling
or towing each piece of special mobile equipment, as provided
for in section 4975 (relating to permit for movement of special
mobile equipment), shall be $200.
* * *
Section 9. Section 2101 of Title 75 is amended to read:
§ 2101. Construction.
This chapter shall be construed in conjunction with Chapter
96 (relating to motor carriers road tax) [and any reference to
the former section 11 of the act of June 19, 1964 (P.L.7, No.1),
known as the Motor Carriers Road Tax Act, shall be deemed a
reference to this chapter].
Section 10. Title 75 is amended by adding a section to read:
§ 2101.1. Definitions.
The following words and phrases when used in this chapter and
in Chapter 96 (relating to motor carriers road tax) shall have
the meanings given to them in this section unless the context
clearly indicates otherwise:
"IFTA." The International Fuel Tax Agreement, including any
amendments.
"License." A valid unexpired and unrevoked license issued
pursuant to the International Fuel Tax Agreement by any base
jurisdiction thereof to the motor carrier.
"Qualified motor vehicle." A motor vehicle, other than a
recreational vehicle, which is used, designed or maintained for
transportation of persons or property and:
(1) Having two axles and a gross weight or registered
gross weight exceeding 26,000 pounds.
(2) Having three or more axles regardless of weight.
(3) Used in combination, when the gross weight or
registered gross weight of the combination exceeds 26,000
pounds.
If there is no registered gross weight, then the gross vehicle
weight rating (GVWR) or gross combination weight rating (GCWR)
of the motor vehicle shall be used.
Section 11. Sections 2102, 2104 and 2105 of Title 75 are
amended to read:
§ 2102. Identification markers and license or road tax
registration card required.
(a) General rule.--The Secretary of Revenue shall provide
[an identification marker for every motor carrier vehicle.]
identification markers as follows:
(1) Qualified motor vehicles subject to IFTA shall be
issued identification markers (decals) and a license as
required by IFTA.
(2) Qualified motor vehicles not subject to IFTA shall
be issued identification markers and a road tax registration
card.
[(1)] (3) All qualified motor vehicles required to
display the identification [marker] markers shall permanently
affix such identification [marker] markers on the [top one-
half of the outside door panel on the driver's left-hand
side] exterior portion of both sides of the cab and shall
follow the directions as indicated on the reverse side of the
identification marker.
(4) A legible copy of the IFTA license (cab card) issued
to the motor carrier shall be carried in the cab of any
qualified motor vehicle subject to IFTA. The road tax
registration card issued to any qualified motor vehicle not
subject to IFTA shall be carried in the cab of the vehicle.
[(2)] (5) The identification [marker] markers, road tax
registration card and any IFTA license issued by the
Secretary of Revenue shall remain the property of the
Commonwealth and may be recalled for any violation of the
provisions of this chapter, Chapter 96 (relating to motor
carriers road tax) or the regulations promulgated thereunder.
(6) The Department of Revenue, for cause, may deny,
suspend or revoke any license, road tax registration card or
identification markers issued under this section after an
opportunity for a hearing has been afforded the carrier,
provided, however, that a license, a road tax registration
card or identification markers may be denied or may be
suspended or revoked for failure to file a return as required
or for nonpayment of moneys due and not under appeal under
this chapter or Chapter 96, including related motor fuel
taxes prior to a hearing.
(b) Fee.--The fee for issuance of [an identification marker
prior to and including March 31, 1983 shall be $25 and
thereafter the fee] identification markers shall be $5 per
vehicle.
(c) Issuance of markers and licenses or road tax
registration cards.--
(1) Identification markers and licenses or road tax
registration cards shall be issued on a 12-month basis,
effective [April 1] January 1 of each year, and shall be
valid through the next succeeding [March 31] December 31;
however, enforcement of this section shall not become
effective until [April 15] March 1 of each year as to
qualified motor [carrier] vehicles displaying the previous
year's identification [marker.] markers. The identification
markers and license or road tax registration card may be
validly displayed and carried on or after December 1 of the
preceding year.
(2) The Department of Revenue shall have the power and
may designate [dealers of motor carrier vehicles, the
department and designated agents of the department located
within this Commonwealth] the Department of Transportation to
act as [agents] an agent for the Department of Revenue for
the purpose of collecting the fee under subsection (b),
processing the necessary papers and issuing a temporary
permit to authorize the operation of a qualified motor
[carrier] vehicle pending issuance of [a] permanent
identification [marker] markers by the department.
(d) Operation without identification [marker] markers
unlawful.--[It] Except as provided in paragraphs (2) and (3), it
shall be unlawful to operate or to cause to be operated in this
Commonwealth any qualified motor [carrier] vehicle unless the
vehicle bears the identification [marker] markers required by
this section or valid and unrevoked IFTA identification markers
issued by another IFTA jurisdiction.
(1) The Secretary of Revenue may by regulation exempt
from the requirement to display the identification [marker]
markers those qualified motor [carrier] vehicles which in his
opinion are clearly identifiable such that effective
enforcement of this chapter will not suffer thereby.
(2) For a period not exceeding [five] 30 days as to any
one motor carrier, the Secretary of Revenue by letter or
telegram may authorize the operation of a qualified motor
[carrier] vehicle or vehicles without the identification
[marker required or the payment of the axle tax when the]
markers required when both the following are applicable:
(i) enforcement of this section [or section 9902]
for that period would cause undue delay and hardship in
the operation of such qualified motor [carrier] vehicle
[or vehicles]; and
(ii) the motor carrier is registered and/or licensed
for the motor carriers road tax with the Department of
Revenue or has filed an application therefor with the
Department of Revenue:
[(i)] (A) The fee for such temporary permits shall
be [$25] $5 for each qualified motor [carrier]
vehicle which shall be deposited in the Highway
Bridge Improvement Restricted Account within the
Motor License Fund.
[(ii)] (B) Conditions for the issuance of such
permits shall be set forth in regulations promulgated
by the Department of Revenue.
(C) A temporary permit issued by another IFTA
jurisdiction under authority similar to this
paragraph shall be accorded the same effect as a
temporary permit issued under this paragraph.
(3) A motor carrier may, in lieu of paying the tax
imposed and filing the tax report required by Chapter 96 and
in lieu of complying with any other provisions of this
section that would otherwise be applicable as a result of the
operation of a particular qualified motor vehicle, obtain
from the Department of Revenue a trip permit authorizing the
carrier to operate the qualified motor vehicle for a period
of five consecutive days. The Department of Revenue shall
specify the beginning and ending days on the face of the
permit. The fee for a trip permit for each qualified motor
vehicle is $50 which shall be deposited in the Highway Bridge
Improvement Restricted Account within the Motor License Fund.
The report otherwise required under Chapter 96 is not
required with respect to a vehicle for which a trip permit
has been issued under this subsection.
(e) Operation without IFTA license or road tax registration
card unlawful.--It shall be unlawful to operate or to cause to
be operated in this Commonwealth any qualified motor vehicle
unless the vehicle carries either the IFTA license or road tax
registration card required by this section.
§ 2104. Special investigators; powers.
Such employees of the Department of Revenue as are designated
as special investigators, and who carry identification
indicating such capacity, are hereby declared to be peace
officers of the Commonwealth, are hereby given police power and
authority throughout the Commonwealth to arrest on view without
warrant any driver of a qualified motor [carrier] vehicle
engaged in any operations in violation of any provision of this
chapter or Chapter 96 (relating to motor carriers road tax) and
shall have the power and authority upon probable cause that any
such violation may have occurred to search and seize without
warrant or process any qualified motor vehicle so operated.
§ 2105. Exemptions.
(a) General rule.--The requirements of this chapter and
Chapter 96 (relating to motor carriers road tax) do not apply to
the following vehicles:
(1) A qualified motor [carrier] vehicle bearing a
Pennsylvania farm vehicle registration plate and operated in
accordance with the restrictions of section 1344 (relating to
use of farm vehicle plates) or a qualified motor [carrier]
vehicle registered and operated under provisions of another
jurisdiction determined by the Department of Revenue [and the
Department of Transportation] to be similar to those
restrictions.
(2) A qualified motor [carrier] vehicle exempt from
registration as a farm [truck] vehicle and operated in
accordance with the restrictions of section 1302(10)
(relating to vehicles exempt from registration) or a
qualified motor [carrier] vehicle operated under provisions
of another jurisdiction determined by the Department of
Revenue [and the Department of Transportation] to be similar
to those restrictions.
(3) An emergency vehicle as defined by section 102
(relating to definitions).
(4) A qualified motor [carrier] vehicle operated by or
on behalf of any department, board or commission of the
Commonwealth, or any political subdivision thereof, or any
quasi-governmental authority of which this Commonwealth is a
participating member, or any agency of the Federal Government
or the District of Columbia, any foreign country, or of any
state or any political subdivision thereof which grants
similar exemptions to publicly owned vehicles registered in
this Commonwealth.
(5) A [bus operated under the act of August 1, 1963
(P.L.476, No.249), relating to taxation of motor fuels
consumed by interstate buses, or any school bus operated by
or on behalf of any private or privately operated school.]
school bus.
(6) An implement of husbandry as defined by section 102.
(7) Special mobile equipment as defined by section 102.
(8) An unladen or towed motor vehicle or unladen trailer
which enters this Commonwealth solely for the purpose of
securing repairs or reconditioning. The repair facility shall
furnish to the motor carrier a certificate to be carried by
the qualified motor [carrier] vehicle operator while the
vehicle is in this Commonwealth for the purposes of this
paragraph.
(9) A qualified motor [carrier] vehicle needing
emergency repairs which secures authorization from the
Pennsylvania State Police to enter this Commonwealth under
this section.
(10) A commercial implement of husbandry.
(b) Regulations.--The Department of Revenue may promulgate
regulations to implement this section.
Section 12. Sections 4702, 4706 and 4905 of Title 75 are
amended by adding subsections to read:
§ 4702. Requirement for periodic inspection of vehicles.
* * *
(c.1) Safety inspection criteria for collectible motor
vehicles.--The department shall prescribe special inspection
criteria for vehicles registered as collectible motor vehicles.
* * *
§ 4706. Prohibition on expenditures for emission inspection
program.
* * *
(j) Program for repair of certain vehicles.--The provisions
of subsection (a) shall not apply to the Credit for Repairing
Polluting Vehicles Program which the Department of Environmental
Protection may establish. The program may provide that any
person could make repairs to or reimburse expenses for repairs
to registered motor vehicles which have been identified as
polluting vehicles. Upon certification that the vehicle is no
longer a polluting vehicle, the Department of Environmental
Protection shall award the appropriate emission credit to the
person applying for the credit in accordance with the applicable
requirements of this title, the act of January 8, 1960 (1959
P.L.2119, No.787), known as the Air Pollution Control Act, and
the Clean Air Act (69 Stat. 322, 42 U.S.C. § 7401 et seq.).
§ 4905. Safety requirements for towed vehicles.
* * *
(f) Penalty for violation of subsection (e).--
(1) A person who operates a commercial motor vehicle, as
defined in section 1603 (relating to definitions), in
violation of subsection (e) commits a summary offense and
shall, upon conviction, be sentenced to pay a fine of $300
for each violation.
(2) A person who operates a motor vehicle other than a
commercial motor vehicle, as defined in section 1603, in
violation of subsection (e) commits a summary offense and
shall, upon conviction, be sentenced to pay a fine of not
less than $50 nor more than $100.
Section 13. Section 4962(f) of Title 75 is amended to read:
§ 4962. Conditions of permits and security for damages.
* * *
(f) When loads permitted.--Only vehicles and combinations
permitted under the following provisions shall be authorized to
carry or haul loads while operating under the permit:
Section 4961(a)(2), (3) and (6) (relating to authority to
issue permits).
Section 4965 (relating to single permits for multiple
highway crossings).
Section 4968 (relating to permit for movement during
course of manufacture).
Section 4970(b) (relating to permit for movement of
construction equipment).
Section 4974 (relating to permit for movement of
containerized cargo).
Section 4975 (relating to permit for movement of special
mobile equipment).
* * *
Section 14. Title 75 is amended by adding a section to read:
§ 4975. Permit for movement of special mobile equipment.
An annual permit may be issued authorizing the hauling or
towing of a piece of special mobile equipment which does not
exceed nine feet two inches in width on freeways, provided the
permitted vehicle or combination maintains a speed of 40 miles
per hour.
Section 15. Section 6117 of Title 75 is amended to read:
§ 6117. Authority of qualified employees of department and
Department of Revenue.
Employees of the department, the Department of Revenue and
the Pennsylvania Public Utility Commission who have completed a
training program approved by the respective secretaries of both
departments shall be authorized to institute criminal
proceedings by citation under the Pennsylvania Rules of Criminal
Procedure for violations of the provisions of Chapters 13
(relating to registration of vehicles), 21 (relating to motor
carriers road tax identification markers)[,] and 96 (relating to
motor carriers road tax) [and 98 (relating to motorbus road
tax)].
Section 16. The introductory paragraph and the definitions
of "motor carrier," "motor vehicle" and "operations" in section
9602 of Title 75 are amended and the section is amended by
adding definitions to read:
§ 9602. Definitions.
The following words and phrases when used in this chapter and
in Chapter 21 (relating to motor carriers road tax
identification markers) shall have the meanings given to them in
this section and in section 2101.1 (relating to definitions)
unless the context clearly indicates otherwise:
* * *
"Motor carrier." Every person who operates or causes to be
operated any qualified motor vehicle on any highway in this
Commonwealth.
* * *
["Motor vehicle." A motor carrier vehicle.]
"Operations." Operations of all qualified motor vehicles,
whether loaded or empty, whether operated singly or in
combination with trailers or semitrailers, whether for
compensation or not for compensation, and whether owned by or
leased to the motor carrier who operates them or causes them to
be operated.
"Qualified motor vehicle." As defined in section 2101.1
(relating to definitions).
"Recreational vehicle." Vehicles such as motor homes, pickup
trucks with attached campers and buses when used exclusively for
personal pleasure by individuals. In order to qualify as a
recreational vehicle, the vehicle shall not be used in
connection with any business endeavor.
* * *
Section 17. Sections 9604, 9609, 9610 and 9613 of Title 75
are amended to read:
§ 9604. Credit for motor fuel tax payment.
(a) General rule.--Every motor carrier subject to the tax
imposed under this chapter shall be entitled to a credit on the
tax, equivalent to the rate per gallon of the Pennsylvania tax
which is currently in effect, on all gasoline or other motor
fuel purchased by the carrier within this Commonwealth for use
in its operation either within or without this Commonwealth and
upon which gasoline or other motor fuel the tax imposed by the
laws of this Commonwealth has been paid by such carrier.
Evidence of the payment of the tax in such form as may be
required by, or is satisfactory to, the department shall be
furnished by each carrier claiming the credit. When the amount
of the credit to which any motor carrier is entitled for any
quarter exceeds the amount of the tax for which the carrier is
liable for the same quarter, such excess shall, upon application
and under regulations of the department, be allowed as a credit
on the tax for which the carrier would be otherwise liable for
any of the [six] eight succeeding quarters; or, upon application
[with the Board of Finance and Revenue within one year] to the
department within the time that records are required to be
maintained from the end of any quarter, duly verified and
presented, in accordance with regulations promulgated by the
department and supported by such evidence as may be satisfactory
to the [board] department, such excess shall be refunded if it
shall appear that the applicant has paid to another state under
a lawful requirement of such state a tax, similar in effect to
the tax provided in this chapter, on the use or consumption in
that state of gasoline or other motor fuel purchased in this
Commonwealth[, to the extent of such payment to the other state,
but in no case to exceed the rate per gallon of the Pennsylvania
fuels tax which is currently in effect].
(b) Refund procedure.--[The Board of Finance and Revenue
shall not allow such refund except after an audit by the
department of the applicant's records, and the department shall
audit the records of an applicant at least once a year.] If the
[board] department shall refuse to allow a refund in the amount
claimed by the applicant, the applicant may within 30 days of
the mailing date of the notice of such refusal request a formal
hearing on the application for a refund. The hearing shall be
held [by the board] after written notice to the applicant of not
less than [ten] 20 days. Whenever any refund is ordered, it
shall be paid out of the Motor License Fund. As much of the
moneys received as payment of the tax, interest and penalties
under this chapter as shall be necessary for the payment of the
refunds provided for in this chapter is hereby appropriated for
the payment of such refunds. No tax, interest, penalty or fee
received or derived from any other tax imposed by the laws of
this Commonwealth shall be used to pay any refund or credit due
and payable under the provisions of this chapter.
§ 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.
§ 9610. Records.
[(a) General rule.--]Every motor carrier shall keep such
records, in such form as the department reasonably may
prescribe, as will enable the carrier to report and enable the
department to determine the total number of [over-the-road]
miles traveled by its entire fleet of qualified motor vehicles,
the total number of [over-the-road] miles traveled in this
Commonwealth by the entire fleet, the total number of gallons of
motor fuel used by the entire fleet and the total number of
gallons of motor fuel purchased in this Commonwealth for the
entire fleet. All such records shall be safely preserved for a
period of [five] four years in such manner as to insure their
security and availability for inspection by the secretary or any
authorized employee engaged in the administration of this
chapter. Upon application in writing, stating the reasons
therefor, the department may, in its discretion, consent to the
destruction of any such records at any time within that period
if the records pertain to a period which has been audited by the
department. Every taxpayer shall retain records required by this
chapter at a place within this Commonwealth, but a taxpayer who
elects to retain records outside of this Commonwealth shall
assume reasonable out-of-State audit expenses.
[(b) Definitions.--As used in this section and in section
9607 (relating to calculation of amount of fuel used in
Commonwealth), the terms "entire fleet" and "entire operations"
mean those motor vehicles which use the highways of this
Commonwealth at any time during the period covered by the
quarterly report and the operations of such vehicles
respectively.]
§ 9613. Penalty and interest for failure to report or pay tax.
When any motor carrier fails to file a report and pay the tax
within the time prescribed by this chapter for the filing and
payment thereof, he shall pay as a penalty [$25] for each
failure to file or to pay on or before the prescribed date a sum
equivalent to 10% of the tax or $50, whichever is greater. In
addition to this penalty, any unpaid tax shall bear interest at
the rate of 1% per month or fraction thereof until the tax is
paid. The penalties and interest charges imposed shall be paid
to the department in addition to the tax due.
Section 18. Title 75 is amended by adding a section to read:
§ 9615.1. Examination of records.
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.
Section 19. Section 9622 of Title 75 is amended to read:
§ 9622. Reciprocal agreements.
(a) General rule.--The Secretary of Revenue [and Secretary
of Transportation] may [jointly] enter into, modify or terminate
agreements with other states relating to the collection of motor
carriers road taxes, such as the International Fuel Tax
Agreement, Regional Fuel Tax Agreement or similar agreements.
(b) Provisions.--Such agreements may provide for the
cooperation and assistance among member states in the
administration, collection and enforcement of the motor carriers
road tax and similar taxes of other states and may include, but
not be limited to:
(1) Base-state jurisdiction over tax reporting,
licensing and collections.
(2) Auditing of motor carriers on a joint or cooperative
basis.
(3) Provisions for the transfer of funds collected to
other jurisdictions as required by the agreement.
(4) Assessment and collection by the base state of tax,
penalties and interest owed to other member jurisdictions.
(5) The exchange of information among member
jurisdictions and with any repository of the agreement.
(6) Enforcement of sanctions against any carrier whose
license has been revoked by any member jurisdiction.
(7) Filing of bonds to protect the interests of member
jurisdictions.
(8) Suspension or revocation of the license of a motor
carrier for failure to comply with all applicable provisions
of the agreement.
(9) Issuance of refunds or credits.
(10) Such other provisions as will facilitate the
administration of the agreement.
(c) Exchange of information.--Notwithstanding section 731 of
the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal
Code, any information relating to taxes collected pursuant to
any agreement authorized by this section, including any
information concerning motor fuel taxes relating to such taxes
collected, may be exchanged or shared with any agency,
department or instrumentality of any member jurisdiction with
authority under the laws of that jurisdiction to administer or
enforce motor vehicle or taxation laws or with any
instrumentality or repository of any agreement.
(d) Uniform penalties and interest.--Such agreement may
specify uniform provisions relating to penalties and interest
for late reporting or payment, appeal periods and other matters
relating to administration and procedure under the agreement,
and the uniform provisions may be adopted notwithstanding any
law to the contrary upon a finding by the secretary that
adoption of these uniform provisions is necessary for compliance
with any Federal mandates pertaining to the collection of road
use taxes or reasonably necessary to facilitate uniformity;
however, the rate of motor carriers road tax and the definition
of a "qualified motor vehicle" subject to tax may not be
affected by any such agreement or amendment thereto.
(e) Appropriation.--So much of the funds collected pursuant
to any such agreement, including, but not limited to, any taxes,
fees, penalties or interest imposed by this chapter, as shall be
necessary for the payment of refunds under this chapter or any
such agreement, including, but not limited to, any amounts
required to be paid to other states pursuant to such agreement,
are hereby appropriated to the Department of Revenue for such
purposes.
(f) Foreign countries.--For purposes of this section, the
words "state" and "jurisdiction" shall include a foreign country
and any state, province or other similar subdivision thereof.
Section 20. The heading of Chapter 98 of Title 75 is amended
to read:
CHAPTER 98
MOTORBUS ROAD TAX CREDIT OR REFUND
Section 21. Section 9801 of Title 75 is repealed.
Section 22. The definition of "motorbus" in section 9802 of
Title 75 is amended and the section is amended by adding a
definition to read:
§ 9802. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Motorbus." A [bus] qualified motor vehicle under section
9602 (relating to definitions) with a seating capacity of 20 or
more passengers, excluding the driver, except a school bus.
* * *
"Qualified motor vehicle." A qualified motor vehicle as
defined in section 9602 (relating to definitions).
* * *
Section 23. Sections 9803 and 9804 of Title 75 are repealed.
Section 24. Section 9805 of Title 75 is amended to read:
§ 9805. Credit or refund for additional motor fuel tax
payment.
[(a) General rule.--Every bus company subject to the tax
imposed under this chapter shall be entitled to a credit on the
tax for other fuel taxes paid on all motor fuel purchased by the
bus company within this Commonwealth for use in its operation
either within or without this Commonwealth. For purposes of this
section, other fuel taxes shall include the tax imposed pursuant
to the act of May 21, 1931 (P.L.149, No.105), known as The
Liquid Fuels Tax Act, the tax imposed pursuant to the act of
January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use
Tax Act, the tax imposed pursuant to Chapter 95 (relating to
taxes for highway maintenance and construction) and all similar
taxes now or hereafter imposed on motor fuel. Evidence of the
payment of the tax in such form as may be required by or is
satisfactory to the department shall be furnished by each bus
company claiming the credit.
(b) Excess credit.--When the amount of the credit to which
any bus company is entitled for any reporting period exceeds the
amount of the tax for which the bus company is liable for the
same period, the department may apply all or part of the amount
of such excess credit against any liability in respect of the
tax imposed by this chapter on the bus company which incurred
the excess credit and upon request shall issue a refund in the
remaining amount of the credit to the bus company. For purposes
of payment of interest on refunds pursuant to section 806.1 of
the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal
Code, the amount of the refund shall be considered an
overpayment of tax made with the report on which credit is
claimed. Refunds shall be paid out of the Motor License Fund. As
much of the moneys received as payment of the tax, interest and
penalties under this chapter as shall be necessary for the
payment of the refunds provided for in this chapter is hereby
appropriated for the payment of such refunds. No tax, interest,
penalty or fee received or derived from any other tax imposed by
the laws of this Commonwealth shall be used to pay any refund
due and payable under the provisions of this chapter.] Every bus
company shall be entitled to a credit or refund equivalent to
the additional tax of 6¢ per gallon imposed by section 9603(a)
(relating to imposition of tax) on all gasoline or other motor
fuel consumed by the bus company in its operations within this
Commonwealth. The bus company shall, under regulations of the
department, submit an application for credit or refund of
additional tax to the department on or before the last day of
the month immediately following the close of each quarter. For
purposes of payment of interest on refunds under section 806.1
of the act of April 9, 1929 (P.L.343, No.176), known as The
Fiscal Code, the amount of the refund shall be considered an
overpayment of tax made with the report on which credit is
claimed.
Section 25. Sections 9806, 9807, 9808, 9809, 9810, 9811,
9812, 9813, 9814, 9815, 9816, 9817, 9818, 9819, 9820 and 9821 of
Title 75 are repealed.
Section 26. Section 7 of the act of December 16, 1992
(P.L.1250, No.166), entitled "An act amending Title 75
(Vehicles) of the Pennsylvania Consolidated Statutes, providing
for the implementation and administration of an enhanced vehicle
emission inspection program; further providing for
administrative duties of the Department of Transportation for
certain services and the Department of Environmental Resources;
providing for an alternative fuels grant program; establishing
the Alternative Fuels Incentive Grant Fund; and making an
appropriation," is repealed.
Section 27. This act shall take effect as follows:
(1) The amendment or addition of 75 Pa.C.S. §§ 1358 and
9622 shall take effect immediately.
(2) The amendment or addition of 75 Pa.C.S. §§ 102,
1307(e), 1340, 1358, 1603, 1923 and 4702 shall take effect in
120 days.
(3) The amendment or repeal of the provisions of 75
Pa.C.S. Ch. 98 shall take effect January 1, 1996.
(4) Section 26 of this act shall take effect in 120
days.
(5) The amendment or addition of 75 Pa.C.S. §§ 1905(c),
2101, 2101.1, 2102, 2104, 2105, 6117, 9602, 9604, 9609, 9610,
9613 and 9615.1 shall take effect January 1, 1996.
(6) The amendment or addition of 75 Pa.C.S. §§
1943(e.1), 4962(f) and 4975 shall take effect in 60 days.
(7) This section shall take effect immediately.
(8) The remainder of this act shall take effect in 120
days.
APPROVED--The 20th day of December, A. D. 1995.
THOMAS J. RIDGE
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