61 Pa. Code § 313.3
A motor carrier whose motor carrier vehicles are licensed in this Commonwealth and perform 90% or more of their travel on highways of this Commonwealth and who purchases a sufficient amount of fuel within this Commonwealth upon which the liquid fuel tax is paid commensurate with the operations of the motor carrier on the highways may be exempted from filing quarterly reports as required by section 8 of the Motor Carriers Road Tax Act (72 P. S. § 2617.8). To qualify for the exemption, the motor carrier shall, on or before April 1 of each year, file with the Department, on forms supplied by the Department, an application stating the facts. A motor carrier exempt from filing quarterly reports under this section shall immediately notify the Department of a change in the nature of its purchases of fuel, travel on the highways in this Commonwealth or its operations affecting this exemption.
61 Pa. Code § 313.3
The provisions of this §313.3 issued under The Fiscal Code, § 6 (72 P. S. § 6).