§ 97.3. Vehicle registration.
(a) General rule. Application for registration of a vehicle subject to the heavy vehicle use tax shall be accompanied by proof of payment of the tax as follows:
(1) When the vehicle is owned by the applicant for a period of at least 60 days.
(2) When the vehicle registration is to be renewed.
(3) When the registration plate being transferred to the vehicle is to be renewed.
(b) Temporary registration plates and cards. A dealer, manufacturer, full agent or card agent, authorized by the Department to issue temporary registration cards and plates under § § 43.5 and 43.6 (relating to issuance of temporary registration cards; and issuance of temporary registration plates) shall require proof of payment of the heavy vehicle use tax before issuing a temporary registration card or plate for a vehicle owned for a period of at least 60 days by the applicant. The dealer, manufacturer, card agent or full agent shall attach the proof of payment to the application for registration, and forward them to the Bureau with other documents and fees necessary for the transaction.
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