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005-09 Federal Heavy Vehicle Use Tax Requirements

Registration and Title Bulletin - #005-09

Date: March 2, 2009

To: All County Tax Assessor-Collectors

Subject: Federal Heavy Vehicle Use Tax Requirements

These documents contain text of correspondence sent by TxDMV 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.


To provide you with requirements for the Federal Heavy Vehicle Use Tax (HVUT)


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 vehicles 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 Manufacturers Certificate of Origin.

A fillable version of the IRS Form 2290, Heavy Highway Vehicle Use Tax Return, may be found here:

Instructions for completing the IRS Form 2290 may be found here:

A list of IRS offices may be found here:


If you 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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