Each common carrier and forwarder of property shall file with the Commission each year an assessment report, on Form MT-(year) provided by the Commission, showing gross Commonwealth intrastate revenues for assessment purposes. The assessment report shall be filed by March 31, covering the preceding calendar year.
52 Pa. Code § 31.10
This section cited in 52 Pa. Code § 101.2 (relating to definitions); and 52 Pa. Code § 101.4 (relating to reporting requirements).