in hybrid electric vehicle as permitted under paragraph (3)
commits a summary offense and shall pay a fine of $500 for
each electric vehicle and plug-in hybrid electric vehicle
owned or operated by the exempt entity.
(m) Refunds.--A person may be entitled to a refund of the
electric vehicle road user charge paid for a vehicle that would
otherwise have been exempt under section 9004. A person entitled
to a refund of the electric vehicle road use fee shall apply for
an annual refund in a manner similar to the refund process used
for liquid fuels, fuels and alternative fuels under section
9017.
(n) Rental vehicles.--The electric vehicle road user charge
under this section shall be considered a rental vehicle
licensing and title fee imposed by the Commonwealth under this
title for the purposes of section 1603-A of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971 .
(o) Regulations.--The Department of Transportation, in
consultation with the department, may promulgate regulations to
implement this section.
(p) Temporary regulations.--In order to facilitate the
prompt implementation of this section, regulations promulgated
by the Department of Transportation in consultation with the
department under this section during the two years following the
effective date of this subsection shall be deemed temporary
regulations, which shall expire no later than three years
following the effective date of this subsection or upon the
prompt promulgation of final regulations. The temporary
regulations may not be subject to:
(1) Sections 201, 202, 203, 204, and 205 of the act of
July 31, 1968 (P.L.769, No.240), referred to as the
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