PRINTER'S NO. 646
No. 589 Session of 2001
INTRODUCED BY NICKOL, GODSHALL, M. BAKER, BASTIAN, BELFANTI,
CAPPABIANCA, CAWLEY, CIVERA, CLARK, M. COHEN, COLAFELLA,
FAIRCHILD, GEIST, HALUSKA, HENNESSEY, HORSEY, JADLOWIEC,
MICOZZIE, R. MILLER, NAILOR, PRESTON, SATHER, SAYLOR, SHANER,
B. SMITH, STEIL, STERN, E. Z. TAYLOR, TIGUE, WILT AND
WOJNAROSKI, FEBRUARY 8, 2001
REFERRED TO COMMITTEE ON TRANSPORTATION, FEBRUARY 8, 2001
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, further providing for maximum gross weight of
3 vehicles; providing for nonreciprocity of operational
4 limitations; and further providing for refunds.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Section 4941(a) and (c) of Title 75 of the
8 Pennsylvania Consolidated Statutes are amended to read:
9 § 4941. Maximum gross weight of vehicles.
10 (a) General rule.--No vehicle shall, when operated upon a
11 highway, have a gross weight exceeding [73,280] 80,000 pounds,
12 and no combination driven upon a highway shall have a gross
13 weight exceeding 80,000 pounds, or the applicable weight as set
14 forth in subsection (b) or (c), whichever is less.
15 * * *
16 (c) Motor vehicles.--No motor vehicle when operated upon a
17 highway shall have a gross weight exceeding the following
1 specified maximum gross weight for the following described motor
2 vehicles:
3 Maximum
4 Motor Vehicle Gross Weight
5 In Pounds
6 Two-axle motor vehicle 38,000
7 Three-axle motor vehicle 58,400
8 Four-axle motor vehicle 73,280
9 Five-axle motor vehicle 73,280
10 Six-axle motor vehicle 77,000
11 Seven-axle motor vehicle 80,000
12 Section 2. Title 75 is amended by adding a section to read:
13 § 6154. Nonreciprocity of operational limitations.
14 If any other state with which the department has entered into
15 a reciprocity agreement, including the International
16 Registration Plan, imposes an operational limitation, burden or
17 prohibition upon vehicles with a base jurisdiction of
18 Pennsylvania, but not upon vehicles with a base jurisdiction of
19 the other state, the Commonwealth shall impose a like
20 operational limitation, burden or prohibition upon the same
21 class of vehicles that are operating in this Commonwealth but
22 based in the other state. Operational limitations shall include
23 the maximum weight, width, length or height of a vehicle.
24 Section 3. Section 9017(e.1) of Title 75 is amended and the
25 section is amended by adding a subsection to read:
26 § 9017. Refunds.
27 * * *
28 (e.1) Truck refrigeration units.--
29 (1) [During the transition to the use of dyed diesel
30 fuel in truck refrigeration units, a] A program shall be
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1 implemented to provide reimbursement for tax paid on undyed
2 diesel fuel used in truck refrigeration units.
3 (2) [During the transition, a] A person shall be
4 reimbursed the amount of tax paid pursuant to section 9004 on
5 any purchase of undyed diesel fuel which is not more than
6 [100] 75 gallons per purchase and is delivered into a fuel
7 tank which is designed to supply only an internal combustion
8 engine mounted on a registered vehicle used exclusively for
9 truck refrigeration.
10 (3) For the period of October 1, 1997, through September
11 30, 1998, claims for reimbursement of taxes paid shall be
12 filed by March 1, 1999, with the Department of Revenue. For
13 the period of October 1, 1998, through September 30, 1999,
14 claims for reimbursement under this subsection shall be filed
15 by October 31, 1999, with the department. For the period from
16 October 1, 1999, through September 30, 2000, inclusive,
17 claims for reimbursement under this subsection shall be filed
18 with the department by October 31, 2000. For the quarter
19 beginning October 1, 2000, and each quarter thereafter,
20 claims for reimbursements shall be filed with the department
21 on a quarterly basis and must be filed within 60 days
22 following the end of the quarter for which reimbursement is
23 being claimed.
24 (4) The department may require a claimant to satisfy any
25 sales or use tax liability on the undyed diesel fuel for
26 which the reimbursement is claimed.
27 (5) A claim for reimbursement must be supported by sales
28 receipts with the word "reefer" noted on the claim and the
29 date of purchase, seller's name and address, number of
30 gallons purchased, fuel type, price per gallon or total
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1 amount of sale, unit numbers and the purchaser's name. The
2 department may specify other documentation which it will
3 accept in lieu of sales receipts. In the case of withdrawals
4 from claimant-owned tax-paid bulk storage, the claim must be
5 supported by detailed records of the date of withdrawal,
6 number of gallons, fuel type, unit number and purchase and
7 inventory records to substantiate that the tax was paid on
8 all bulk purchases. Notwithstanding the provisions of section
9 9009 (relating to retention of records by distributors and
10 dealers), all required documentation shall be retained for a
11 period of three years following the filing date of the claim
12 for reimbursement under this subsection. If the claimant
13 fails to retain documentation as required by this paragraph,
14 the department may deny the reimbursement or issue an
15 assessment for any refund granted plus interest under section
16 9007 (relating to determination and redetermination of tax,
17 penalties and interest due).
18 [(6) For purposes of this subsection, the term
19 "transition" means the period of time between October 1,
20 1997, through September 30, 2000.]
21 (e.2) Agricultural power takeoff.--A person shall be
22 reimbursed the full amount of the tax imposed by this chapter if
23 the person uses or buys liquid fuels or fuels on which the tax
24 imposed by this chapter has been paid and consumes them to load
25 for delivery or to unload at a farm feed, feed products, lime or
26 limestone products for agricultural use from a vehicle by means
27 of a power takeoff, provided the fuel usage is documented only
28 by an electronic monitoring device used in conjunction with an
29 electronically controlled engine. Reimbursements shall be
30 documented only as provided in this subsection and no
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1 reimbursement shall be based upon any form of alternative
2 documentation. Claims for reimbursement shall be filed with the
3 department on a quarterly basis and must be filed within 60 days
4 following the end of the quarter for which reimbursement is
5 being claimed. The provisions of subsection (f), except for the
6 filing fee provision, shall apply to claims for reimbursement
7 under this subsection to the extent they are not inconsistent
8 with this subsection.
9 * * *
10 Section 4. The amendment of 75 Pa.C.S. § 9017 shall apply to
11 reimbursements of fuel taxes paid on fuel delivered into the
12 fuel tanks of truck refrigeration units on or after October 1,
13 2000.
14 Section 5. This act shall take effect as follows:
15 (1) The amendment of 75 Pa.C.S. § 4941 shall take effect
16 in 60 days.
17 (2) The remainder of this act shall take effect
18 immediately.
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