Registration and Title Bulletin #030-05
| Date: |
March 30, 2005 |
| To: |
All County Tax Assessor-Collectors |
| Category: |
Policy and Procedure |
| Subject: |
Heavy Vehicle Use Tax |
|
Attachment |
PURPOSE
To provide you with an updated list of Internal Revenue
Service (IRS) locations in Texas and the requirements for the Federal Heavy
Vehicle Use Tax (HVUT).
DETAILS
- Due to federal law, proof of payment of the HVUT is required when
registering heavy commercial vehicles with a gross or combined gross weight
of 55,000 pounds or more.
- Verification is required at the time of registration and at each renewal
period, or during a registration period if voluntarily increasing the weight
to 55,000 pounds or more.
- Proof is not required on used or new vehicles being titled and
registered within sixty (60) days from the date of the last assignment shown
on the back of the certificate of title or the date of assignment shown on
the manufacturer’s certificate of origin.
Attached is a list of all the IRS walk-in office locations in
Texas where taxpayers may receive assistance in filing tax forms, including the
Form 2290.
CONTACT
If you have any questions regarding this information, please
contact your local Vehicle Titles and Registration Division Regional Office.
Thank you very much.
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