(2) The charges under paragraph (1)(i) and (ii) shall
not include a Federal tax, fee, levy or charge, and an owner
or registrant of an electric vehicle shall be responsible for
paying any tax, fee, levy or charge imposed by the Congress
of the United States after the effective date of this
paragraph.
(e) Concurrent registration.--The registration of electric
vehicles shall not be valid unless the owner or registrant
enrolls in a payment option under subsection (d).
(f) Penalty.--Failure to pay the electric vehicle road user
charge within 30 days of the enrollment date established by the
Department of Transportation shall result in the imposition of
penalties and a prohibition on renewal of the electric vehicle's
registration or transfer of title. The Department of
Transportation may not prohibit the renewal of a vehicle
registration under subsection (d)(1)(ii) if the electric
vehicle's owner or registrant is enrolled in a payment plan and
makes timely payments according to the schedule established by
the Department of Transportation.
(g) Residential exemption from alternative fuels tax.--
Electric vehicles subject to the electric vehicle road user
charge under subsection (a) are exempt from the tax imposed
under section 9004(d) (relating to imposition of tax, exemptions
and deductions) only if the electricity is derived from the
legal residence of the owner or registrant.
(h) Liability for unpaid tax amounts.--The owner or
registrant of an electric vehicle subject to the electric
vehicle road user charge under this section shall not be liable
for any unpaid tax amount owed to the department from the legal
residence of the owner or registrant prior to the effective date
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