This chapter, known as the Motor Carriers Road Tax Act, requires motor carriers operating in Pennsylvania to pay a road tax based on fuel usage. The law defines key terms, including 'qualified motor vehicle' and 'recreational vehicle,' and clarifies that this tax is in addition to other applicable taxes. It was amended in 1995 to update definitions and in 1997 to specify the tax imposition details.
All motor carriers operating on Pennsylvania highways are required to pay the road tax based on their fuel usage.
The tax is calculated at the current rate per gallon of fuel used in highway operations within Pennsylvania.
No, the road tax is in addition to any other taxes imposed on motor carriers by other statutes.
These terms are defined in the law's amendments to specify certain types of vehicles subject to or exempt from the tax, with 'recreational vehicles' being newly added definitions.