entity under section 9004(e) (relating to imposition of tax,
exemptions and deductions) is exempt from paying the electric
vehicle road USE 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. AN EXEMPT ENTITY THAT
IMPROPERLY USES A VEHICLE FOR NONEXEMPT PURPOSES IS NOT
ELIGIBLE TO CLAIM A REFUND FOR THE VEHICLE UNDER THE
PROVISIONS OF SECTION 9036 (RELATING TO REFUNDS).
(2) An exempt entity applying for a refund under section
9007 (relating to determination and redetermination of tax,
penalties and interest due) 9036 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
records for an exempt entity at any time.
(4) The exempt entity shall cooperate with an agent of
the department in an inspection.
(5) An exempt entity that refuses to permit the
department or an agent appointed by the department in writing
to examine the books, records, papers or other equipment
associated with the operation of an electric vehicle commits
a summary offense and shall pay a fine of $500 for each
electric vehicle owned or operated by the exempt entity.
20190HB1392PN2060 - 5 -
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