How is Congress Enhancing HVUT Enforcement?
In SAFETEA–LU, Congress took action to enhance HVUT enforcement through several provisions:
- Mandating that HVUT taxpayers with 25 or more vehicles file taxes electronically
- Repealing the option to pay HVUT on a quarterly basis
- Funding the development of an electronic system for the filing process
Another enforcement benefit of the electronic filing process—once the system becomes fully operational—is that it could store vehicle identification number (VIN) level information for later use by IRS agents conducting audits, state agents checking for proof of payment, and FHWA staff conducting compliance reviews.
What Is FHWA Doing to Enhance HVUT Compliance?
There is a renewed commitment to the HVUT program at the national level. Federal and state agents are recognizing the importance of the program in light of current funding limitations and are taking the steps needed to enhance compliance. The FHWA has prepared several instructional tools that are collectively designed to enhance HVUT enforcement. In addition to this brochure, FHWA has recently developed:
- A tri–fold brochure highlighting the importance of HVUT tax compliance that can be distributed as an attachment to newsletters and registration renewal packets or posted at department of motor vehicle offices
- Training modules instructing FHWA division staff on how to prepare for compliance reviews, procedures for completing the reviews, flags that indicate non–compliance, types of evasion techniques and methods used to identify specific evasion techniques
- Improved guidelines for conducting HVUT compliance reviews
What Can You Do to Enhance HVUT Compliance?
- State decision makers and managers can invest more resources and time in HVUT compliance
- State agents can request information on best practices in HVUT compliance, and obtain and review FHWA training material
- Professional and special interest associations can get the word out by attaching the tri–fold HVUT tax compliance brochure (available upon request) to member newsletters, or by directing members to the electronic brochure
- Motor carriers can take the time to understand the importance of the HVUT and ensure that it is always paid on time
- Everyone can help get the word out on the importance of HVUT compliance
Who Should Care About HVUT?
- Every person that relies on the transportation network
- Highway users who seek improved safety and mobility
- First–responders and emergency medical providers who must travel rapidly and safely through traffic
- Insurance companies who seek to reduce claims for highway–related accidents
- People, especially employers and their employees, who are concerned about the high and rising costs of insurance and health care premiums
- Business owners who seek to maintain and improve business productivity
- Commercial vehicle operators and owners who will benefit from improved productivity, reduced fuel and insurance costs, and improved safety
- Legislators and other transportation decision makers who seek to provide a safe transportation system
- Organizations and industries dedicated to reducing traffic congestion, improving the nation's economic productivity, improving roadway safety, decreasing emergency response time, and reducing fuel consumption
Please Join the Effort to Enhance HVUT Enforcement
For more information please contact:
Michael Dougherty, FHWA
(202) 366-9234
michael.dougherty@dot.gov
Or
Ralph Davis, FHWA
(202) 366-9235
ralph.davis@dot.gov