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Collage: Bridge, Currency and Trucks

Preparation for the
  Compliance Review


In preparing for the HVUT compliance review for your state, it is important to review and complete the items identified in the HVUT compliance review checklist. Some of those elements are reviewed here. To view the "Preparation for the Compliance Review" checklist, click on the link at the bottom of this page.

Prior to conducting the compliance review, it is important to review the legal basis of the HVUT [U.S. Code 23 U.S.C. 141(c) – Federal-aid Highways, General Provisions: Enforcement of Requirements and associated federal regulations in 26 CFR 41.6001-2 – Proof of Payment for State Registration Purposes, and 23 CFR 669 – Enforcement of Heavy Vehicle Use Tax] and look for any changes to the code from the previous review. Make sure you have the most current version of the U.S. code and federal regulations. If there are changes, understand how they affect the compliance review and be prepared to discuss these changes with the state under review.

Other important steps to take when preparing for the compliance review include:

  • Obtaining documentation from previous years' certification for the state.
  • Obtaining and reviewing prior compliance review documentation, findings, and recommendations. Reviewing other states' HVUT compliance review reports.
  • Conducting an assessment of the state's quality assurance program and, if applicable, ability to verify local tag agency programs. Determine how the state receives assurance for annual HVUT certification, interacts with local tag agencies, and takes steps to ensure that local tag agencies are in compliance.
  • Conducting a risk assessment on the state's program for complying with the proof of payment requirements. The risk assessment should include a comparison of state-registered vehicles subject to the HVUT with IRS records, review of personnel changes at the state authority responsible for registering vehicles, assessment of new technologies implemented, assessment to determine whether the state delegates responsibility for verifying HVUT proof of payment to local or private agencies, and review of recent legislative changes that affect heavy truck registration procedures.

For a more complete discussion of the steps required in preparing for an HVUT compliance review, use the link at the bottom of the page to download and review the HVUT compliance review checklist.

More Information

Link to HVUT Compliance Review Checklist
Link to U.S. Code 23 U.S.C. 141(c) - Federal-aid Highways, General Provisions: http://www.law.cornell.edu/uscode/text/23/141
Link to 26 CFR 41.6001-2: Proof of Payment for State Registration Purposes
Link to 23 CFR 669: Enforcement of Heavy Vehicle Use Tax

 

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