U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
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
About This Course
Welcome to the Heavy Vehicle Use Tax (HVUT) compliance review training course.
The overarching objective of this course is to enhance the HVUT enforcement
process, and thereby reduce HVUT evasion, by training FHWA division staff responsible
for conducting periodic compliance reviews. This course is designed to:
- Introduce you to the HVUT
- Clearly specify your responsibilities when performing HVUT compliance reviews
- Outline effective procedures for conducting compliance reviews
- Assist in the detection of HVUT evasion schemes
- Outline new enforcement steps being taken to improve HVUT compliance
- Test your understanding of the compliance process
To maximize the learning process, we recommend you:
- Complete each section in order
- Take notes as you move through the course material
- Click on links presented in the More Information section
presented at the bottom of some of the pages (the compliance review audit
protocol is a particularly important resource)
- Complete the short quizzes at the end of each module and re-read sections
when incorrect answers are noted
Average course completion time is 1 hour.
Table of Contents
This course contains five modules as outlined below. Example sub-topics are
presented for each module:
This section addresses a few important questions relating to HVUT enforcement,
- What is the HVUT and who must pay it?
- How much revenue is raised through the HVUT?
- Why is the HVUT important?
Page last modified on June 23, 2020