alternative fuel as defined under this chapter.
§ 9034. Fees for highway maintenance and construction.
Fees collected under this subchapter shall be deposited in
the Motor License Fund in accordance with the allocations under
section 9511 (relating to allocation of proceeds). For purposes
of aligning the electric vehicle road fee with the allocations
of proceeds, the electric vehicle road fee must be allocated in
accordance with the oil company franchise tax for highway
maintenance and construction under section 9502 (relating to
imposition of tax).
§ 9035. Exempt entities.
(a) Exemption.--An electric vehicle registered to an exempt
entity under section 9004(e) (relating to imposition of tax,
exemptions and deductions) is exempt from paying the electric
vehicle road fee.
(b) Requirements.--The following apply:
(1) If an electric vehicle registered to an exempt
entity is used for a nonexempt purpose during the
registration year, the exempt entity shall pay an
administrative penalty of $500 to the department. The vehicle
owner is not eligible for a refund of a registration fee that
may have been paid for the vehicle.
(2) An exempt entity applying for a refund under section
9007 (relating to determination and redetermination of tax,
penalties and interest due) shall maintain records of vehicle
usage, certifying that an individual trip made by the vehicle
was for a qualified exempt use. Individual trip logs,
odometer readings and driver signatures shall be among the
records required to substantiate exempt use.
(3) The department may inspect the substantiating
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