[Vtr-tac] Federal Heavy Vehicle Use Tax Requirements

Electronic Distribution of VTR Information to Texas Counties vtr-tac at extlists.dmv.state.tx.us
Wed Feb 24 16:21:24 CST 2010

Please review and distribute as appropriate.

As a reminder, the following are requirements for the Federal Heavy
Vehicle Use Tax (HVUT), as required by the Federal Motor Carrier Safety
Administration and the Federal Highway Administration (FMCSA/FHWA). 
Each year the department must respond to a FHWA questionnaire.  In
addition, the department is audited every two years to ensure proper
administration of HVUT verification requirements.  We are pleased to
report that the most recent audit of the department found us to be in
complete compliance; this is due in no small part to the efforts of you
and your staff.  We very much appreciate your ongoing assistance.  

●	Federal law requires payment of the HVUT to the Internal Revenue
Service (IRS) before registering heavy commercial vehicles with a gross
weight or combined gross weight of 55,000 pounds or more. 
●	HVUT payment must be verified at the time of registration,
renewal, or during a registration period when a vehicle’s weight is
voluntarily increased to 55,000 pounds or more.
●	Proof of HVUT payment is not required for vehicles titled and
registered within 60 days of the last assignment date shown on the back
of the Certificate of Title, or the assignment date shown on the
Manufacturer’s Certificate of Origin.
●	A fillable version of the IRS Form 2290, Heavy Highway Vehicle
Use Tax Return, may be found online:  www.irs.gov/pub/irs-pdf/f2290.pdf

●	Instructions for completing the IRS Form 2290 may be found here:
●	A list of IRS offices may be found here: 

If you have any questions or need additional information, please
contact your local Vehicle Titles and Registration Division Regional
Office, or John Poole III, Special Registration Branch supervisor, at
(512) 374-5271.



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