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022-06 Heavy Vehicle Use Tax

Registration and Title Bulletin - #022-06

Date: March 14, 2006

To: All County Tax Assessor-Collectors

Subject: Heavy Vehicle Use Tax

Attachment

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 an updated list of Internal Revenue Service (IRS) locations in Texas and the requirements for the Federal Heavy Vehicle Use Tax (HVUT).

DETAILS

  • Federal law requires payment of the HVUT to the 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 at the time 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 sixty (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.

Attached is a list of all the IRS Taxpayer Assistance Center locations in Texas where taxpayers may obtain help with preparation of tax forms, including IRS Form 2290, Heavy Vehicle Use Tax Return.

CONTACT

If you have any questions or need any additional information, please contact your local Vehicle Titles and Registration Division Regional Office.

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

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