Heavy Vehicle Use Tax

Funding Our Nation's Highway Programs and Leveling the Playing Field

Best Practice Procedures

In reviewing a number of compliance reviews during and earlier period, a research team hired by FHWA determined that each included the required responses to the compliance review questions included in the FHWA HVUT guidelines. Unfortunately in some cases, the responses included partial answers or were absent of any detail. Furthermore, some HVUT compliance review reports were almost entirely comprised of the responses to questions included in the guidelines. In many cases, the state responses were nearly identical to those provided for the previous HVUT compliance review.

The best, most well-crafted HVUT compliance reviews examined by the research team incorporated many additional elements, including:

• Documented guidelines for ensuring proof of payment through the records review process
• Detailed answers to the proof of payment questions provided in the FHWA HVUT guidelines
• Detailed documentation of registration systems, including flowcharts and excerpts from manuals
• Evidence of a training program that included instruction on the HVUT
• Documentation of the process the state uses to ensure HVUT compliance
• Inclusion of a broad set of participants in the HVUT compliance review meetings
• Documentation of findings from field operations, including the review of records held at county, local or private offices
• Documentation of the HVUT compliance review process, including the HVUT compliance review letter, compliance review meeting minutes, IRS Form 2290, and excerpts from of a state DMV manual