75 Pa.C.S. § 2102 Identification Markers and License Or Road Tax Registration Card Required

• Library: Pennsylvania Statutes
• Edition: 2023
• Currency: Current through P.A. Acts 2023-66
• Year: 2023
• Citation: 75 Pa.C.S. § 2102

(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.