| Date: |
March 7, 2007 |
| To: |
All County Tax Assessor-Collectors |
| Subject: |
Federal Heavy Vehicle Use Tax Requirements |
Attachment
[pdf, 2 pages, 29kb]
These documents contain text of correspondence sent by
TxDOT to the county tax assessor-collectors, statutory agents who provide
vehicle registration and titling services for citizens in Texas. This
information is provided to apprise the general public of issues affecting the
state’s vehicle titling and registration process.
PURPOSE
To provide you with requirements for the Federal Heavy Vehicle
Use Tax (HVUT) and a list of current Internal Revenue Service
(IRS) offices.
DETAILS
- As required by federal law, please verify HVUT payment at the time of
vehicle registration or renewal when a commercial 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.
- Instructions for completing IRS Form 2290, Heavy Vehicle Use Tax Return,
can be found at the IRS Web site:
www.irs.gov/instructions/i2290/index.html.
- Phone support from the IRS is available Monday through Friday, 7 a.m. to
5 p.m. CST, at 866-699-4096 (toll free) within the United States, and a list
of offices can be found at the IRS Web site:
www.irs.gov/localcontacts.
CONTACT
If you have any questions or need any additional information,
please contact your local Vehicle Titles and Registration
Division Regional Office. You may also contact John Poole III,
Special Registration Branch Supervisor, at (512) 374-5274. In some cases the Registration and Title Bulletins (RTB) contain attachments. If you
require a copy of the original signed RTB and the attachments, please
e-mail us and include the RTB number.
Repeat requests are subject to charges in accordance with Open Record
policies. A subscription service is also available for an annual fee of
$250. Subscribers will automatically receive all RTB mailings as they
are issued. |
