1. U.S. Code
  2. title 49
  3. subtitle IV
  4. part B
  5. chapter 145
  6. § 14503

Collapse to view only § 14503. Withholding State and local income tax by certain carriers

§ 14501. Federal authority over intrastate transportation
(a)Motor Carriers of Passengers.—
(1)Limitation on state law.—No State or political subdivision thereof and no interstate agency or other political agency of 2 or more States shall enact or enforce any law, rule, regulation, standard, or other provision having the force and effect of law relating to—
(A) scheduling of interstate or intrastate transportation (including discontinuance or reduction in the level of service) provided by a motor carrier of passengers subject to jurisdiction under subchapter I of chapter 135 of this title on an interstate route;
(B) the implementation of any change in the rates for such transportation or for any charter transportation except to the extent that notice, not in excess of 30 days, of changes in schedules may be required; or
(C) the authority to provide intrastate or interstate charter bus transportation.
This paragraph shall not apply to intrastate commuter bus operations, or to intrastate bus transportation of any nature in the State of Hawaii.
(2)Matters not covered.—Paragraph (1) shall not restrict the safety regulatory authority of a State with respect to motor vehicles, the authority of a State to impose highway route controls or limitations based on the size or weight of the motor vehicle, or the authority of a State to regulate carriers with regard to minimum amounts of financial responsibility relating to insurance requirements and self-insurance authorization.
(b)Freight Forwarders and Brokers.—
(1)General rule.—Subject to paragraph (2) of this subsection, no State or political subdivision thereof and no intrastate agency or other political agency of 2 or more States shall enact or enforce any law, rule, regulation, standard, or other provision having the force and effect of law relating to intrastate rates, intrastate routes, or intrastate services of any freight forwarder or broker.
(2)Continuation of hawaii’s authority.—Nothing in this subsection and the amendments made by the Surface Freight Forwarder Deregulation Act of 1986 shall be construed to affect the authority of the State of Hawaii to continue to regulate a motor carrier operating within the State of Hawaii.
(c)Motor Carriers of Property.—
(1)General rule.—Except as provided in paragraphs (2) and (3), a State, political subdivision of a State, or political authority of 2 or more States may not enact or enforce a law, regulation, or other provision having the force and effect of law related to a price, route, or service of any motor carrier (other than a carrier affiliated with a direct air carrier covered by section 41713(b)(4)) or any motor private carrier, broker, or freight forwarder with respect to the transportation of property.
(2)Matters not covered.—Paragraph (1)—
(A) shall not restrict the safety regulatory authority of a State with respect to motor vehicles, the authority of a State to impose highway route controls or limitations based on the size or weight of the motor vehicle or the hazardous nature of the cargo, or the authority of a State to regulate motor carriers with regard to minimum amounts of financial responsibility relating to insurance requirements and self-insurance authorization;
(B) does not apply to the intrastate transportation of household goods; and
(C) does not apply to the authority of a State or a political subdivision of a State to enact or enforce a law, regulation, or other provision relating to the regulation of tow truck operations performed without the prior consent or authorization of the owner or operator of the motor vehicle.
(3)State standard transportation practices.—
(A)Continuation.—Paragraph (1) shall not affect any authority of a State, political subdivision of a State, or political authority of 2 or more States to enact or enforce a law, regulation, or other provision, with respect to the intrastate transportation of property by motor carriers, related to—
(i) uniform cargo liability rules,
(ii) uniform bills of lading or receipts for property being transported,
(iii) uniform cargo credit rules,
(iv) antitrust immunity for joint line rates or routes, classifications, mileage guides, and pooling, or
(v) antitrust immunity for agent-van line operations (as set forth in section 13907),
if such law, regulation, or provision meets the requirements of subparagraph (B).
(B)Requirements.—A law, regulation, or provision of a State, political subdivision, or political authority meets the requirements of this subparagraph if—
(i) the law, regulation, or provision covers the same subject matter as, and compliance with such law, regulation, or provision is no more burdensome than compliance with, a provision of this part or a regulation issued by the Secretary or the Board under this part; and
(ii) the law, regulation, or provision only applies to a carrier upon request of such carrier.
(C)Election.—Notwithstanding any other provision of law, a carrier affiliated with a direct air carrier through common controlling ownership may elect to be subject to a law, regulation, or provision of a State, political subdivision, or political authority under this paragraph.
(4)Nonapplicability to hawaii.—This subsection shall not apply with respect to the State of Hawaii.
(5)Limitation on statutory construction.—Nothing in this section shall be construed to prevent a State from requiring that, in the case of a motor vehicle to be towed from private property without the consent of the owner or operator of the vehicle, the person towing the vehicle have prior written authorization from the property owner or lessee (or an employee or agent thereof) or that such owner or lessee (or an employee or agent thereof) be present at the time the vehicle is towed from the property, or both.
(d)Pre-Arranged Ground Transportation.—
(1)In general.—No State or political subdivision thereof and no interstate agency or other political agency of 2 or more States shall enact or enforce any law, rule, regulation, standard or other provision having the force and effect of law requiring a license or fee on account of the fact that a motor vehicle is providing pre-arranged ground transportation service if the motor carrier providing such service—
(A) meets all applicable registration requirements under chapter 139 for the interstate transportation of passengers;
(B) meets all applicable vehicle and intrastate passenger licensing requirements of the State or States in which the motor carrier is domiciled or registered to do business; and
(C) is providing such service pursuant to a contract for—
(i) transportation by the motor carrier from one State, including intermediate stops, to a destination in another State; or
(ii) transportation by the motor carrier from one State, including intermediate stops in another State, to a destination in the original State.
(2)Intermediate stop defined.—In this section, the term “intermediate stop”, with respect to transportation by a motor carrier, means a pause in the transportation in order for one or more passengers to engage in personal or business activity, but only if the driver providing the transportation to such passenger or passengers does not, before resuming the transportation of such passenger (or at least 1 of such passengers), provide transportation to any other person not included among the passengers being transported when the pause began.
(3)Matters not covered.—Nothing in this subsection shall be construed—
(A) as subjecting taxicab service to regulation under chapter 135 or section 31138;
(B) as prohibiting or restricting an airport, train, or bus terminal operator from contracting to provide preferential access or facilities to one or more providers of pre-arranged ground transportation service; and
(C) as restricting the right of any State or political subdivision of a State to require, in a nondiscriminatory manner, that any individual operating a vehicle providing prearranged ground transportation service originating in the State or political subdivision have submitted to pre-licensing drug testing or a criminal background investigation of the records of the State in which the operator is domiciled, by the State or political subdivision by which the operator is licensed to provide such service, or by the motor carrier providing such service, as a condition of providing such service.
(Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 899; amended Pub. L. 105–178, title IV, § 4016, June 9, 1998, 112 Stat. 412; Pub. L. 105–277, div. C, title I, § 106, Oct. 21, 1998, 112 Stat. 2681–586; Pub. L. 107–298, § 2, Nov. 26, 2002, 116 Stat. 2342; Pub. L. 109–59, title IV, §§ 4105(a), 4206(a), Aug. 10, 2005, 119 Stat. 1717, 1754; Pub. L. 114–94, div. A, title V, § 5514, Dec. 4, 2015, 129 Stat. 1557.)

CITE AS: 49 USC 14501

§ 14502. Tax discrimination against motor carrier transportation property
(a)Definitions.—In this section, the following definitions apply:
(1)Assessment.—The term “assessment” means valuation for a property tax levied by a taxing district.
(2)Assessment jurisdiction.—The term “assessment jurisdiction” means a geographical area in a State used in determining the assessed value of property for ad valorem taxation.
(3)Motor carrier transportation property.—The term “motor carrier transportation property” means property, as defined by the Secretary, owned or used by a motor carrier providing transportation in interstate commerce whether or not such transportation is subject to jurisdiction under subchapter I of chapter 135.
(4)Commercial and industrial property.—The term “commercial and industrial property” means property, other than transportation property and land used primarily for agricultural purposes or timber growing, devoted to a commercial or industrial use, and subject to a property tax levy.
(b)Acts Burdening Interstate Commerce.—The following acts unreasonably burden and discriminate against interstate commerce and a State, subdivision of a State, or authority acting for a State or subdivision of a State may not do any of them:
(1)Excessive valuation of property.—Assess motor carrier transportation property at a value that has a higher ratio to the true market value of the motor carrier transportation property than the ratio that the assessed value of other commercial and industrial property in the same assessment jurisdiction has to the true market value of the other commercial and industrial property.
(2)Tax on assessment.—Levy or collect a tax on an assessment that may not be made under paragraph (1).
(3)Ad valorem tax.—Levy or collect an ad valorem property tax on motor carrier transportation property at a tax rate that exceeds the tax rate applicable to commercial and industrial property in the same assessment jurisdiction.
(c)Jurisdiction.—
(1)In general.—Notwithstanding section 1341 of title 28 and without regard to the amount in controversy or citizenship of the parties, a district court of the United States has jurisdiction, concurrent with other jurisdiction of courts of the United States and the States, to prevent a violation of subsection (b) of this section.
(2)Limitation in relief.—Relief may be granted under this subsection only if the ratio of assessed value to true market value of motor carrier transportation property exceeds, by at least 5 percent, the ratio of assessed value to true market value of other commercial and industrial property in the same assessment jurisdiction.
(3)Burden of proof.—The burden of proof in determining assessed value and true market value is governed by State law.
(4)Violation.—If the ratio of the assessed value of other commercial and industrial property in the assessment jurisdiction to the true market value of all other commercial and industrial property cannot be determined to the satisfaction of the district court through the random-sampling method known as a sales assessment ratio study (to be carried out under statistical principles applicable to such a study), the court shall find, as a violation of this section—
(A) an assessment of the motor carrier transportation property at a value that has a higher ratio to the true market value of the motor carrier transportation property than the assessment value of all other property subject to a property tax levy in the assessment jurisdiction has to the true market value of all such other property; and
(B) the collection of ad valorem property tax on the motor carrier transportation property at a tax rate that exceeds the tax ratio rate applicable to taxable property in the taxing district.
(Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 900.)

CITE AS: 49 USC 14502

§ 14503. Withholding State and local income tax by certain carriers
(a)Single State Tax Withholding.—
(1)In general.—No part of the compensation paid by a motor carrier providing transportation subject to jurisdiction under subchapter I of chapter 135 or by a motor private carrier to an employee who performs regularly assigned duties in 2 or more States as such an employee with respect to a motor vehicle shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee’s residence.
(2)Employee defined.—In this subsection, the term “employee” has the meaning given such term in section 31132.
(b)Special Rules.—
(1)Calculation of earnings.—In this subsection, an employee is deemed to have earned more than 50 percent of pay in a State or subdivision of that State in which the time worked by the employee in the State or subdivision is more than 50 percent of the total time worked by the employee while employed during the calendar year.
(2)Water carriers.—A water carrier providing transportation subject to jurisdiction under subchapter II of chapter 135 shall file income tax information returns and other reports only with—
(A) the State and subdivision of residence of the employee (as shown on the employment records of the carrier); and
(B) the State and subdivision in which the employee earned more than 50 percent of the pay received by the employee from the carrier during the preceding calendar year.
(3)Applicability to sailors.—This subsection applies to pay of a master, officer, or sailor who is a member of the crew on a vessel engaged in foreign, coastwise, intercoastal, or noncontiguous trade or in the fisheries of the United States.
(c)Filing of Information.—A motor and motor private carrier withholding pay from an employee under subsection (a) of this section shall file income tax information returns and other reports only with the State and subdivision of residence of the employee.
(Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 901.)

CITE AS: 49 USC 14503

[§ 14504. Repealed. Pub. L. 109–59, title IV, § 4305(a), Aug. 10, 2005, 119 Stat. 1764; Pub. L. 110–53, title XV, § 1537(a), Aug. 3, 2007, 121 Stat. 467]

CITE AS: 49 USC 14504

§ 14504a. Unified Carrier Registration System plan and agreement
(a)Definitions.—In this section and section 14506 (except as provided in paragraph (5)), the following definitions apply:
(1)Commercial motor vehicle.—
(A)In general.—Except as provided in subparagraph (B), the term “commercial motor vehicle”—
(i) for calendar years 2008 and 2009, has the meaning given the term in section 31101; and
(ii) for years beginning after December 31, 2009, means a self-propelled vehicle described in section 31101.
(B)Exception.—With respect to determining the size of a motor carrier or motor private carrier’s fleet in calculating the fee to be paid by a motor carrier or motor private carrier pursuant to subsection (f)(1), the motor carrier or motor private carrier shall have the option to include, in addition to commercial motor vehicles as defined in subparagraph (A), any self-propelled vehicle used on the highway in commerce to transport passengers or property for compensation regardless of the gross vehicle weight rating of the vehicle or the number of passengers transported by such vehicle.
(2)Base-state.—
(A)In general.—Subject to subparagraph (B), the term “base-State” means, with respect to a unified carrier registration agreement, a State—
(i) that is in compliance with the requirements of subsection (e); and
(ii) in which the motor carrier, motor private carrier, broker, freight forwarder, or leasing company to which the agreement applies maintains its principal place of business.
(B)Designation of base-state.—A motor carrier, motor private carrier, broker, freight forwarder, or leasing company may designate another State in which it maintains an office or operating facility to be its base-State in the event that—
(i) the State in which the motor carrier, motor private carrier, broker, freight forwarder, or leasing company maintains its principal place of business is not in compliance with the requirements of subsection (e); or
(ii) the motor carrier, motor private carrier, broker, freight forwarder, or leasing company does not have a principal place of business in the United States.
(3)Intrastate fee.—The term “intrastate fee” means any fee, tax, or other type of assessment, including per vehicle fees and gross receipts taxes, imposed on a motor carrier or motor private carrier for the renewal of the intrastate authority or insurance filings of such carrier with a State.
(4)Leasing company.—The term “leasing company” means a lessor that is engaged in the business of leasing or renting for compensation motor vehicles without drivers to a motor carrier, motor private carrier, or freight forwarder.
(5)Motor carrier.—
(A)This section.—In this section:
(i)In general.—The term “motor carrier” includes all carriers that are otherwise exempt from this part—(I) under subchapter I of chapter 135; or(II) through exemption actions by the former Interstate Commerce Commission under this title.
(ii)Exclusions.—In this section, the term “motor carrier” does not include—(I) any carrier subject to section 13504; or(II) any other carrier that the board of directors of the unified carrier registration plan determines to be appropriate pursuant to subsection (d)(4)(C).
(B)Section 14506.—In section 14506, the term “motor carrier” includes all carriers that are otherwise exempt from this part—
(i) under subchapter I of chapter 135; or
(ii) through exemption actions by the former Interstate Commerce Commission under this title.
(6)Participating state.—The term “participating State” means a State that has complied with the requirements of subsection (e).
(7) SSRS.—The term “SSRS” means the single state registration system in effect on the date of enactment of this section.
(8)Unified carrier registration agreement.—The terms “unified carrier registration agreement” and “UCR agreement” mean the interstate agreement developed under the unified carrier registration plan governing the collection and distribution of registration and financial responsibility information provided and fees paid by motor carriers, motor private carriers, brokers, freight forwarders, and leasing companies pursuant to this section.
(9)Unified carrier registration plan.—The terms “unified carrier registration plan” and “UCR plan” mean the organization of State, Federal, and industry representatives responsible for developing, implementing, and administering the unified carrier registration agreement.
(10)Vehicle registration.—The term “vehicle registration” means the registration of any commercial motor vehicle under the International Registration Plan (as defined in section 31701) or any other registration law or regulation of a jurisdiction.
(b)Applicability of Provisions to Freight Forwarders.—A freight forwarder that operates commercial motor vehicles and is not required to register as a carrier pursuant to section 13903(b) 1
1 See References in Text note below.
shall be subject to the provisions of this section as if the freight forwarder is a motor carrier.
(c)Unreasonable Burden.—For purposes of this section, it shall be considered an unreasonable burden upon interstate commerce for any State or any political subdivision of a State, or any political authority of two or more States—
(1) to enact, impose, or enforce any requirement or standards with respect to, or levy any fee or charge on, any motor carrier or motor private carrier providing transportation or service subject to jurisdiction under subchapter I of chapter 135 (in this section referred to as an “interstate motor carrier” and an “interstate motor private carrier”, respectively) in connection with—
(A) the registration with the State of the interstate operations of the motor carrier or motor private carrier;
(B) the filing with the State of information relating to the financial responsibility of a motor carrier or motor private carrier pursuant to sections 31138 or 31139;
(C) the filing with the State of the name of the local agent for service of process of the motor carrier or motor private carrier pursuant to section 503 or 13304; or
(D) the annual renewal of the intrastate authority, or the insurance filings, of the motor carrier or motor private carrier, or other intrastate filing requirement necessary to operate within the State if the motor carrier or motor private carrier is—
(i) registered under section 13902 or section 13905(b); and
(ii) in compliance with the laws and regulations of the State authorizing the carrier to operate in the State in accordance with section 14501(c)(2)(A); except with respect to—(I) intrastate service provided by motor carriers of passengers that is not subject to the preemption provisions of section 14501(a);(II) motor carriers of property, motor private carriers, brokers, or freight forwarders, or their services or operations, that are described in subparagraphs (B) and (C) of section 14501(c)(2); and(III) the intrastate transportation of waste or recyclable materials by any carrier; or
(2) to require any interstate motor carrier or motor private carrier that also performs intrastate operations to pay any fee or tax which 2
2 So in original.
a carrier engaged exclusively in intrastate operations is exempt.
(d)Unified Carrier Registration Plan.—
(1)Board of directors.—
(A)Governance of plan; establishment.—The unified carrier registration plan shall have a board of directors consisting of representatives of the Department of Transportation, participating States, and the motor carrier industry. The Secretary shall establish the board.
(B)Composition.—The board shall consist of 15 directors appointed by the Secretary as follows:
(i)Federal motor carrier safety administration.—One director from each of the Federal Motor Carrier Safety Administration’s 4 service areas (as those areas were defined by the Federal Motor Carrier Safety Administration on January 1, 2005) from among the chief administrative officers of the State agencies responsible for overseeing the administration of the UCR agreement.
(ii)State agencies.—Five directors from the professional staffs of State agencies responsible for overseeing the administration of the UCR agreement in their respective States. Nominees for these 5 directorships shall be submitted to the Secretary by the national association of professional employees of the State agencies responsible for overseeing the administration of the UCR agreement in their respective States.
(iii)Motor carrier industry.—Five directors from the motor carrier industry. At least 1 of the appointees under this clause shall be a representative of a national trade association representing the general motor carrier of property industry. At least 1 of the appointees under this clause shall represent a motor carrier that falls within the smallest fleet fee bracket.
(iv)Department of transportation.—The Deputy Administrator of the Federal Motor Carrier Safety Administration, or such other presidential appointee from the Department, as the Secretary may appoint.
(C)Chairperson and vice-chairperson.—The Secretary shall designate 1 director as chairperson and 1 director as vice-chairperson of the board. The chairperson and vice-chairperson shall serve in such capacity for the term of their appointment as directors.
(D)Terms.—
(i)Initial terms.—In appointing the initial board, the Secretary shall designate 5 of the appointed directors for initial terms of 3 years, 5 of the appointed directors for initial terms of 2 years, and 5 of the appointed directors for initial terms of 1 year.
(ii)Thereafter.—After the initial term, all directors shall be appointed for terms of 3 years; except that the term of the Deputy Administrator or other individual designated by the Secretary under subparagraph (B)(iv) shall be at the discretion of the Secretary.
(iii)Succession.—A director may be appointed to succeed himself or herself.
(iv)End of service.—A director may continue to serve on the board until his or her successor is appointed.
(2)Rules and regulations governing the ucr agreement.—The board of directors shall issue rules and regulations to govern the UCR agreement. The rules and regulations shall—
(A) prescribe uniform forms and formats, for—
(i) the annual submission of the information required by a base-State of a motor carrier, motor private carrier, leasing company, broker, or freight forwarder;
(ii) the transmission of information by a participating State to the Unified Carrier Registration System;
(iii) the payment of excess fees by a State to the designated depository and the distribution of fees by the depository to those States so entitled; and
(iv) the providing of notice by a motor carrier, motor private carrier, broker, freight forwarder, or leasing company to the board of the intent of such entity to change its base-State, and the procedures for a State to object to such a change under subparagraph (C);
(B) provide for the administration of the unified carrier registration agreement, including procedures for amending the agreement and obtaining clarification of any provision of the Agreement;
(C) provide procedures for dispute resolution under the agreement that provide due process for all involved parties; and
(D) designate a depository.
(3)Compensation and expenses.—
(A)In general.—Except for the representative of the Department appointed under paragraph (1)(B)(iv), no director shall receive any compensation or other benefits from the Federal Government for serving on the board or be considered a Federal employee as a result of such service.
(B)Expenses.—All directors shall be reimbursed for expenses they incur attending meetings of the board. In addition, the board may approve the reimbursement of expenses incurred by members of any subcommittee or task force appointed under paragraph (5) for carrying out the duties of the subcommittee or task force. The reimbursement of expenses to directors and subcommittee and task force members shall be under subchapter II of chapter 57 of title 5, United States Code, governing reimbursement of expenses for travel by Federal employees.
(4)Meetings.—
(A)In general.—The board shall meet at least once per year. Additional meetings may be called, as needed, by the chairperson of the board, a majority of the directors, or the Secretary.
(B)Quorum.—A majority of directors shall constitute a quorum.
(C)Voting.—Approval of any matter before the board shall require the approval of a majority of all directors present at the meeting, except that a decision to approve the exclusion of carriers from the definition of the term “motor carrier” under subsection (a)(5) shall require an affirmative vote of ¾ of all such directors..2
(D)Open meetings.—Meetings of the board and any subcommittees or task forces appointed under paragraph (5) shall be subject to the provisions of section 552b of title 5.
(5)Subcommittees.—
(A)Industry advisory subcommittee.—The chairperson shall appoint an industry advisory subcommittee. The industry advisory subcommittee shall consider any matter before the board and make recommendations to the board.
(B)Other subcommittees.—The chairperson shall appoint an audit subcommittee, a dispute resolution subcommittee, and any additional subcommittees and task forces that the board determines to be necessary.
(C)Membership.—The chairperson of each subcommittee shall be a director. The other members of subcommittees and task forces may be directors or nondirectors.
(D)Representation on subcommittees.—Except for the industry advisory subcommittee (the membership of which shall consist solely of representatives of entities subject to the fee requirements of subsection (f)), each subcommittee and task force shall include representatives of the participating States and the motor carrier industry.
(6)Delegation of authority.—The board may contract with any person or any agency of a State to perform administrative functions required under the unified carrier registration agreement, but may not delegate its decision or policy-making responsibilities.
(7)Determination of fees.—
(A)Recommendation by board.—The board shall recommend to the Secretary the initial annual fees to be assessed carriers, leasing companies, brokers, and freight forwarders under the unified carrier registration agreement. In making its recommendation to the Secretary for the level of fees to be assessed in any agreement year, and in setting the fee level, the board and the Secretary shall consider—
(i) the administrative costs associated with the unified carrier registration plan and the agreement;
(ii) whether the revenues generated in the previous year and any surplus or shortage from that or prior years enable the participating States to achieve the revenue levels set by the board; and
(iii) the provisions governing fees under subsection (f)(1).
(B)Setting fees.—The Secretary shall set the initial annual fees for the next agreement year and any subsequent adjustment of those fees—
(i) within 90 days after receiving the board’s recommendation under subparagraph (A); and
(ii) after notice and opportunity for public comment.
(8)Liability protections for directors.—No individual appointed to serve on the board shall be liable to any other director or to any other party for harm, either economic or non-economic, caused by an act or omission of the individual arising from the individual’s service on the board if—
(A) the individual was acting within the scope of his or her responsibilities as a director; and
(B) the harm was not caused by willful or criminal misconduct, gross negligence, reckless misconduct, or a conscious, flagrant indifference to the right or safety of the party harmed by the individual.
(9)Inapplicability of chapter 10 of title 5.—Chapter 10 of title 5 shall not apply to the unified carrier registration plan, the board, or its committees.
(10)Certain fees not affected.—This section does not limit the amount of money a State may charge for vehicle registration or the amount of any fuel use tax a State may impose pursuant to the International Fuel Tax Agreement (as defined in section 31701).
(e)State Participation.—
(1)State plan.—No State shall be eligible to participate in the unified carrier registration plan or to receive any revenues derived under the UCR agreement, unless the State submits to the Secretary, not later than 3 years after the date of enactment of the Unified Carrier Registration Act of 2005, a plan—
(A) identifying the State agency that has or will have the legal authority, resources, and qualified personnel necessary to administer the agreement in accordance with the rules and regulations promulgated by the board of directors; and
(B) demonstrating that an amount at least equal to the revenue derived by the State from the unified carrier registration agreement shall be used for motor carrier safety programs, enforcement, or the administration of the UCR plan and UCR agreement.
(2)Amended plans.—A State that submits a plan under this subsection may change the agency designated in the plan by filing an amended plan with the Secretary and the chairperson of the board of directors.
(3)Withdrawal of plan.—If a State withdraws, or notifies the Secretary that it is withdrawing, the plan it submitted under this subsection, the State may no longer participate in the unified carrier registration agreement or receive any portion of the revenues derived under the agreement. The Secretary shall notify the chairperson upon receiving notice from a State that it is withdrawing its plan or withdrawing from the agreement, or both.
(4)Termination of eligibility.—If a State fails to submit a plan to the Secretary in accordance with paragraph (1) or withdraws its plan under paragraph (3), the State may not submit or resubmit a plan or participate in the agreement.
(5)Provision of plan to chairperson.—The Secretary shall provide a copy of each plan submitted under this subsection to the chairperson of the board of directors not later than 10 days after date of submission of the plan.
(f)Contents of Unified Carrier Registration Agreement.—The unified carrier registration agreement shall provide the following:
(1)Fees.—
(A) Fees charged—
(i) to a motor carrier, motor private carrier, or freight forwarder under the UCR agreement shall be based on the number of commercial motor vehicles owned or operated by the motor carrier, motor private carrier, or freight forwarder; and
(ii) to a broker or leasing company under the UCR agreement shall be equal to the smallest fee charged to a motor carrier, motor private carrier, and freight forwarder under this paragraph.
(B) The fees shall be determined by the Secretary based upon the recommendation of the board under subsection (d)(7).
(C) The board shall develop for purposes of charging fees no more than 6 and no less than 4 brackets of carriers (including motor private carriers) based on the size of fleet.
(D) The fee scale shall be progressive in the amount of the fee.
(E) The board may ask the Secretary to adjust the fees within a reasonable range on an annual basis if the revenues derived from the fees—
(i) are insufficient to provide the revenues to which the States are entitled under this section; or
(ii) exceed those revenues.
(2)Determination of ownership or operation.—For purposes of this subsection, a commercial motor vehicle is owned or operated by a motor carrier, motor private carrier, or freight forwarder if the vehicle is registered under Federal law or State law, or both, in the name of the motor carrier, motor private carrier, or freight forwarder or is controlled by the motor carrier, motor private carrier, or freight forwarder under a long term lease during a vehicle registration year.
(3)Calculation of number of commercial motor vehicles owned or operated.—The number of commercial motor vehicles owned or operated by a motor carrier, motor private carrier, or freight forwarder for purposes of paragraph (1) shall be based either on the number of commercial motor vehicles the motor carrier, motor private carrier, or freight forwarder has indicated it operates on its most recently filed MCS–150 or the total number of such vehicles it owned or operated for the 12-month period ending on June 30 of the year immediately prior to the registration year of the Unified Carrier Registration System. A motor carrier may include in the calculation of its fleet size for purposes of paragraph (1) any commercial motor vehicle. Motor carriers and motor private carriers in the calculation of their fleet size for purposes of paragraph (1) may elect not to include commercial motor vehicles used exclusively in the intrastate transportation of property, waste, or recyclable material.
(4)Payment of fees.—Motor carriers, motor private carriers, leasing companies, brokers, and freight forwarders shall pay all fees required under this section to their base-State pursuant to the UCR Agreement.
(g)Payment of Fees.—Revenues derived under the UCR Agreement shall be allocated to participating States as follows:
(1) A State that participated in the SSRS in the last registration year under the SSRS ending before the date of enactment of the Unified Carrier Registration Act of 2005 and complies with subsection (e) is entitled to receive under this section a portion of the revenues generated under the UCR agreement equivalent to the revenues it received under the SSRS in such last registration year, as long as the State continues to comply with subsection (e).
(2) A State that collected intrastate registration fees from interstate motor carriers, interstate motor private carriers, or interstate exempt carriers and complies with subsection (e) is entitled to receive under this section an additional portion of the revenues generated under the UCR agreement equivalent to the revenues it received from such carriers in the last calendar year ending before the date of enactment of the Unified Carrier Registration Act of 2005, as long as the State continues to comply with subsection (e).
(3) States that comply with subsection (e) but did not participate in SSRS during such last registration year shall be entitled under this section to an annual allotment not to exceed $500,000 from the revenues generated under the UCR agreement, as long as the State continues to comply with the provisions of subsection (e).
(4) The amount of revenues generated under the UCR agreement to which a State is entitled under this section shall be calculated by the board and approved by the Secretary.
(h)Distribution of UCR Agreement Revenues.—
(1)Eligibility.—Each State that is in compliance with subsection (e) shall be entitled under this section to a portion of the revenues derived from the UCR Agreement in accordance with subsection (g).
(2)Entitlement to revenues.—A State that is in compliance with subsection (e) may retain an amount of the gross revenues it collects from motor carriers, motor private carriers, brokers, freight forwarders and leasing companies under the UCR agreement equivalent to the portion of revenues to which the State is entitled under subsection (g). All revenues a participating State collects in excess of the amount to which the State is so entitled shall be forwarded to the depository designated by the board under subsection (d)(2)(D).
(3)Distribution of funds from depository.—The excess funds deposited in the depository shall be distributed by the board of directors as follows:
(A) On a pro rata basis to each participating State that did not collect revenues under the UCR agreement equivalent to the amount such State is entitled under subsection (g), except that the sum of the gross revenues collected under the UCR agreement by a participating State and the amount distributed to it from the depository shall not exceed the amount to which the State is entitled under subsection (g).
(B) After all distributions under subparagraph (A) have been made, to pay the administrative costs of the UCR plan and the UCR agreement.
(4)Retention of certain excess funds.—Any excess funds held by the depository after distributions and payments under paragraphs (3)(A) and (3)(B) shall be retained in the depository, and the fees charged under the UCR agreement to motor carriers, motor private carriers, leasing companies, freight forwarders, and brokers for the next fee year shall be reduced by the Secretary accordingly.
(i)Enforcement.—
(1)Civil actions.—Upon request by the Secretary, the Attorney General may bring a civil action in the United States district court described in paragraph (2) to enforce an order issued to require compliance with this section and with the terms of the UCR agreement.
(2)Venue.—An action under this section may be brought only in a United States district court in the State in which compliance with the order is required.
(3)Relief.—Subject to section 1341 of title 28, the court, on a proper showing shall issue a temporary restraining order or a preliminary or permanent injunction requiring that the State or any person comply with this section.
(4)Enforcement by states.—Nothing in this section—
(A) prohibits a participating State from issuing citations and imposing reasonable fines and penalties pursuant to the applicable laws and regulations of the State on any motor carrier, motor private carrier, freight forwarder, broker, or leasing company for failure to—
(i) submit information documents as required under subsection (d)(2); or
(ii) pay the fees required under subsection (f); or
(B) authorizes a State to require a motor carrier, motor private carrier, or freight forwarder to display as evidence of compliance any form of identification in excess of those permitted under section 14506 on or in a commercial motor vehicle.
(j)Application to Intrastate Carriers.—Notwithstanding any other provision of this section, a State may elect to apply the provisions of the UCR agreement to motor carriers and motor private carriers and freight forwarders subject to its jurisdiction that operate solely in intrastate commerce within the borders of the State.
(Added Pub. L. 109–59, title IV, § 4305(b), Aug. 10, 2005, 119 Stat. 1764; amended Pub. L. 110–244, title III, § 301(m)–(p), June 6, 2008, 122 Stat. 1617; Pub. L. 110–432, div. A, title VII, § 701(d), Oct. 16, 2008, 122 Stat. 4906; Pub. L. 112–141, div. C, title II, § 32933(b), July 6, 2012, 126 Stat. 830; Pub. L. 117–286, § 4(a)(305), Dec. 27, 2022, 136 Stat. 4339.)

CITE AS: 49 USC 14504a

§ 14505. State tax
A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on—
(1) a passenger traveling in interstate commerce by motor carrier;
(2) the transportation of a passenger traveling in interstate commerce by motor carrier;
(3) the sale of passenger transportation in interstate commerce by motor carrier; or
(4) the gross receipts derived from such transportation.
(Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 904.)

CITE AS: 49 USC 14505

§ 14506. Identification of vehicles
(a)Restriction on Requirements.—No State, political subdivision of a State, interstate agency, or other political agency of two or more States may enact or enforce any law, rule, regulation standard, or other provision having the force and effect of law that requires a motor carrier, motor private carrier, freight forwarder, or leasing company to display any form of identification on or in a commercial motor vehicle (as defined in section 14504a), other than forms of identification required by the Secretary of Transportation under section 390.21 of title 49, Code of Federal Regulations.
(b)Exception.—Notwithstanding subsection (a), a State may continue to require display of credentials that are required—
(1) under the International Registration Plan under section 31704;
(2) under the International Fuel Tax Agreement under section 31705 or under an applicable State law if, on October 1, 2006, the State has a form of highway use taxation not subject to collection through the International Fuel Tax Agreement;
(3) under a State law regarding motor vehicle license plates or other displays that the Secretary determines are appropriate;
(4) in connection with Federal requirements for hazardous materials transportation under section 5103; or
(5) in connection with the Federal vehicle inspection standards under section 31136.
(Added Pub. L. 109–59, title IV, § 4306(a), Aug. 10, 2005, 119 Stat. 1773; amended Pub. L. 110–244, title III, § 301(q), June 6, 2008, 122 Stat. 1617.)

CITE AS: 49 USC 14506