Bill > S1941

This bill establishes a new highway use tax for heavy trucks operating in the commonwealth, effective January 1, 2027. The tax applies to carriers with eligible motor vehicles weighing 26,000 pounds or more, excluding vehicles transporting milk or dairy products. Carriers must obtain a permit from the commissioner of revenue and file quarterly returns detailing the miles traveled within the state by their eligible vehicles. The tax rate is calculated based on a graduated scale tied to the gross weight of the vehicle, ranging from $0.025 to $0.175 per mile. Carriers must file monthly returns electronically and pay the tax via electronic funds transfer, with all collected revenues deposited into the Commonwealth Transportation Fund. The bill includes provisions for permit enforcement, including potential hearings and permit revocation for non-compliance. Carriers are required to maintain records of their vehicles for at least four years and can be fined $1,000 for knowingly violating the chapter's provisions. The commissioner of revenue is authorized to adopt regulations to implement this new highway use tax system, which aims to generate revenue from heavy truck usage of state highways.