U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
Office of Highway Policy Information (OHPI) – Heavy Vehicle Use Tax
Heavy Vehicle Use Tax
Funding Our Nation's Highway Programs and Leveling the Playing Field
Section 3 Questions
Answer the following questions by writing the answers on a piece of paper.
When done, review the answers on the next page.
- What is the recommended level of effort (labor time) required to conduct
an HVUT compliance review?
- 200-300 hours.
- 40-80 hours.
- 60-100 hours.
- 116-150 hours.
- 310-400 hours.
- When preparing for an HVUT compliance review, it is important to review
prior compliance reviews for the state and other supporting documentation?
- True.
- False.
- The preliminary meeting should include which of the following participants?
- State DOT staff.
- Representatives of the American Association of Motor Vehicle Administrators.
- Representatives of trucking industry.
- Motor carriers targeted for verification of proof of payment.
- FHWA division administrator.
- What are recommended topics for the preliminary meeting?
- Sample procedures for determining proof of HVUT compliance.
- Findings of the last HVUT compliance review including FHWA recommendations
for enhancing HVUT enforcement.
- Anticipated data requests for the current HVUT compliance review.
- A timeline for conducting the review.
- All of the above.
- When conducting a state review, it is a good idea to visit a registration
office to review and further discuss actual practices used to obtain proof
of payment?
- True.
- False.
- When verifying proof of payment, it is acceptable to pull the file and
check each for the presence of an IRS Form 2290. No additional steps are
required.
- True.
- False.
- What type of sampling procedure is recommended for verifying HVUT proof
of payment?
- Simple random sampling.
- Stratified random sampling.
- Systematic sampling.
- Non probability sampling.
- All of the above.
- Of the following sources of data, which would be most useful in verifying
proof of payment?
- State and county registration data.
- Highway Performance Monitoring System data.
- Vehicle inventory and use survey.
- Economic census.
- Income tax filings
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Page last modified on June 23, 2020