FEDERAL-AID POLICY GUIDE
September 30, 1992, Transmittal 5
NS 23 CFR 669

NON-REGULATORY SUPPLEMENT

OPI: HPM-10

  1. APPLICABILITY (No CFR paragraph reference). The provisions of this directive are applicable to all States and to the District of Columbia.

  2. CERTIFICATION REQUIREMENT (23 CFR 669.7). The Governor's designation of another State official to submit the annual certification shall be submitted in writing to FHWA and shall be retained in the FHWA division office.

  3. CERTIFICATION SUBMITTAL (23 CFR 669.11). The division office shall review the certification for conformance with the requirements of this directive and submit three copies with supporting documentation and recommended action to the Regional Administrator. The regional office shall review the certification as it deems appropriate and necessary and submit one copy with supporting documentation and recommended action to the Office of Chief Counsel (HCC-20) and one copy to the Office of Highway Information Management (HPM-10), prior to July 1.

  4. PROCEDURE FOR EVALUATING STATE COMPLIANCE (23 CFR 669.21). Compliance reviews shall be conducted be region and/or division office staffs no less frequently than once every 3 years. An initial compliance review shall be conducted during FY 1989 or earlier.

  5. CERTIFICATION OF ENFORCEMENT - PROOF OF PAYMENT OF HEAVY VEHICLE USE TAX (23 CFR 669.9)

    1. In order to improve administration of this program, States and FHWA division offices are encouraged to make greater use of the IRS resources available through their District offices. Issues regarding the interpretation of IRS law and regulations pertaining to HVUT go beyond FHWA's certification responsibilities, and need to be answered by the IRS. Since the IRS is a decentralized organization, the State should be advised to first contact the excise tax specialist at the IRS District Office when an issue regarding the interpretation of IRS law or regulations arises. Washington Headquarters can assist in identifying the correct District office and the responsible excise tax specialist if that presents a problem.

    2. The IRS District excise tax specialist should also be contacted by the division before an HVUT review is conducted at the State. In many cases, the IRS is aware of problems through audits that impact upon the way that a State is going about the business of registering heavy vehicles. In some cases, the IRS is aware of schemes by which truck owners are able to circumvent registration procedures and evade payment of the HVUT tax. Copies of completed HVUT reviews should be furnished to the IRS District Office excise tax specialist for information purposes.

    3. The divisions are encouraged to review the Governor's designations. New designations should be requested when an official designated by name is replaced (officials designated solely by title are not affected), or when a new Governor takes office. Copies of new designations should be furnished to HPM-10.

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