2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 21 - Motor Carriers Road Tax Identification Markers › Section 2102 - Identification markers and license or road tax registration card required

§ 2102. Identification markers and license or road tax registration card required.
(a) General rule.--
The Secretary of Revenue shall provide 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.
(3) All qualified motor vehicles required to display the identification markers shall permanently affix such identification markers on the 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.
(5) The identification 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 identification markers shall be $12 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 January 1 of each year, and shall be valid through the next succeeding December 31; however, enforcement of this section shall not become effective until March 1 of each year as to qualified motor vehicles displaying the previous year's identification 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 the Department of Transportation to act as 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 vehicle pending issuance of permanent identification markers by the department.
(d) Operation without identification markers unlawful.--
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 vehicle unless the vehicle bears the identification 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 markers those qualified motor 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 30 days as to any one motor carrier, the Secretary of Revenue by letter or telegram may authorize the operation of a qualified motor vehicle or vehicles without the identification markers required when both the following are applicable:
(i) enforcement of this section for that period would cause undue delay and hardship in the operation of such qualified motor vehicle; 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:
(A) The fee for such temporary permits shall be $7 for each qualified motor vehicle which shall be deposited in the Highway Bridge Improvement Restricted Account within the Motor License Fund.
(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 $73 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.
(June 23, 1982, P.L.605, No.171, eff. imd.; Dec. 8, 1982, P.L.842, No.234, eff. Apr. 1, 1983; July 13, 1987, P.L.303, No.56, eff. imd.; May 30, 1990, P.L.173, No.42, eff. 180 days; Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996; Nov. 25, 2013, P.L.974, No.89, eff. Apr. 1, 2014)
2013
Amendment.
Act 89 amended subsecs. (b) and (d)(2) and (3). See the preamble to Act 89 in the appendix to this title for special provisions relating to legislative findings and declarations.
Cross References.
Section 2102 is referred to in section 2103 of this title.