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The E-ZPass tag holder is the person or company whose E-ZPass account pays the toll when the tag in the car is read. TLC rules use the term to decide who gets the toll money the passenger pays. If the owner's tag is in the car, the owner is the tag holder and the money goes to the owner. If you use your own tag, you are the tag holder and you keep it.
Where the term comes from
TLC's taxi rules explain it in two lines (chapter 58, §58-26(e)):
(2) When a Taxicab drives through a toll plaza with an EZ-Pass®, the MTA Bridges & Tunnels automatically deducts the cost of the toll from an account maintained by the EZ-Pass® tag holder.
(4) Drivers must collect the proper toll amount from the passenger and forward it to the holder of the EZ-Pass® tag.
The FHV rules say the same in §59A-23(a) of chapter 59.
Why it matters to TLC drivers
Breaking the forwarding rule is a driver violation: rule 80-15(d)(4), $50 plus restitution to the tag holder. Only an owner who is the tag holder may require an E-ZPass replenishment account from a lease driver. TLC can also order restitution "to a passenger or the EZ-Pass® tag holder" (§58-26(f)(5)).
Where you will see this term
In TLC rule chapters 58, 59 and 80, in lease agreements, and in disputes over toll deductions. The tag holder's E-ZPass statement is the record of which tolls the tag paid and at what rate.
Common mix-ups
- Tag holder vs issuing agency. The agency (for example MTA or the New Jersey service center) issues the tag and runs the account; the tag holder is the customer on that account. See which agency issued my E-ZPass? and the E-ZPass New York Customer Service Center.
- Tag holder vs registered owner. A mailed Toll Bill goes to the vehicle's registered owner, who may not be the tag holder if the driver used a personal tag.
- Tag holder vs payment plan. Whether the account is prepaid or Pay Per Trip doesn't change who the tag holder is.
- The tag must be mounted. An unmounted tag can make the holder pay Mid-Tier; see tag mounting and Mid-Tier. What else must be in the car: what must be displayed in a TLC vehicle.
Frequently asked questions
Who is the E-ZPass tag holder in a TLC vehicle?
The person or company whose E-ZPass account the tag in the car is linked to. In a leased taxi or FHV that is the owner when the owner's tag is in the car, and the driver when the driver uses a personal tag.
Why does it matter who the tag holder is?
Because toll money follows the account. TLC rules say the driver must forward passenger-paid tolls to the tag holder, and a driver using a personal tag keeps the toll money.
What if I don't forward toll money to the tag holder?
Rule 80-15(d)(4) carries $50 plus restitution to the tag holder of any amount not reimbursed, and appearance is required.
Sources
Last reviewed against the official sources on .
- TLC Rule Book, Chapter 58 (updated Feb 27, 2026): §58-26(e)-(f), §58-27 nyc.gov
- TLC Rule Book, Chapter 80 (updated June 6, 2025): §80-15(d) nyc.gov
- TLC Rule Book, Chapter 59 (updated Feb 27, 2026): §59A-23, §59A-24 nyc.gov
Spotted something out of date? Tell us and we'll check it against the official source.
TLC Help is not a law firm and is not affiliated with the NYC Taxi & Limousine Commission or OATH. Explanations on this site are general information, not legal advice. Legal representation is provided by independent attorneys and OATH-registered representatives in our network.