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ALVIN Entry | Exceptions | Procedure | Proof of Payment
The Surface Transportation Assistance Act of 1982 passed by the U.S. Congress levies a tax on certain heavy trucks. It also requires that states must verify payment of this tax prior to registering these vehicles. The requirement went into effect on October 1, 1985 and failure to enforce it would result in the loss of 25% of the state's federal highway funds.
The tax itself is paid to the Internal Revenue Service (IRS) and filing of the tax is done on IRS Form 2290. This is a federal tax and the State has no part in levying or collecting the tax. Refer the applicant to the IRS for any questions concerning applicability and filing for the tax.
VEHICLES SUBJECT TO TAX
Any vehicle with a taxable gross weight of 55,000 pounds or more is subject to the tax. The IRS defines "taxable gross weight" as the sum of:
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the unladen weight of the vehicle, AND |
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the unladen weight of any trailers or semi-trailers customarily used in combination with the vehicle, AND |
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the maximum load carried on such vehicles and on any trailers or semi-trailers customarily used in combination with these vehicles. |
Canadian vehicles are not exempt.
PROCEDURE
This procedure applies to trucks and buses in classes 42, 52, 55 and 61 that are over 8,000 pounds unladen weight and to all trucks and buses in classes 43, 44, 53 and 54.
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Provide proof of payment or proof that the vehicle meets one of the exceptions, prior to original registration or renewal. |
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A completed Heavy Vehicle Use Tax Declaration (Form 846) may be accepted in lieu of proof of payment. |
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When the vehicle is sold, the new owner will need to complete the declaration. If the applicant does not complete this form, they will be required to show proof of payment upon registration renewal. |
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Retain copies of all documents submitted for proof of payment and submit with the daily work. |
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ALVIN ENTRY
New Vehicles - Enter "Y" in the Heavy Vehicle Use field for ALL vehicles with an empty weight of 8,000 pounds and above.
Renewals - The vehicle owner must submit either a 2290 or an exemption form at each renewal. Leave the "Y" in the HVUT field. The only way this can be changed to an "N" is when the customer submits a weight slip showing that the actual weight is less than 8,000 pounds.
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PROOF OF PAYMENT
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A validated copy of Schedule 1, IRS Form 2290 from current fiscal year (See paragraph 3 exception). An original or a photocopy is acceptable. The vehicle identification number of the vehicle must be on the Schedule 1.
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A photocopy of Form 2290, including Schedule 1 and a copy of both sides of the canceled check to the IRS.
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The tax is paid on a fiscal year basis. This is from July 1 to June 30 (Fiscal Year 05 is from July 1, 2004, to June 30, 2005). The Form 2290 filing must normally be for the same fiscal year in which the vehicle is registered. Exception: Vehicles that are registered in July, August, or September. These vehicles may use proof of filing from the previous year. (A vehicle being registered in September 2005 may submit a validated Form 2290 for FY-05 which ended on June 30, 2005). The reason for this exemption is that owners have until August 31 to file each year so they may not have the current year's form back from the IRS. |
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EXCEPTIONS
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Proof that the vehicle was purchased within the past 60 days. Acceptable proof would be a date on the title release, a dated bill of sale, dealer's invoice, or comparable documents. |
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If the number of taxable vehicles on Schedule 1 exceeds 21, the owner may register up to the total number of vehicles shown on Schedule 1 without providing additional lists. |
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If the number of vehicles for which tax has been suspended on Schedule 1 exceeds 9, that owner may register up to the total number of vehicles shown on Schedule 1 without providing additional lists. |
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Vehicles owned by state or local governments are exempt. |
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