2010 Pennsylvania Code
Title 75 - VEHICLES
Chapter 21 - Motor Carriers Road Tax Identification Markers
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 $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 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
                $5 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 $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.
     (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)

        Cross References.  Section 2102 is referred to in section
     2103 of this title.