Heavy Vehicle Use Tax

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

Answers to Section 2 Questions

Following are answers to the questions on the previous page, as well as the reference page to review when you have an incorrect answer.

1. Of the items listed below, which two could be used to verify proof of HVUT payment?

   1. Receipted and stamped Schedule 1 from IRS Form 2290.
   2. Completed state heavy vehicle registration form.
   3. Copy of a completed IRS Form 2290 with no further documentation.
   4. Copy of a completed IRS Form 2290 with a front and back copy of the cancelled check used to make the payment.
   5. A and D.

   Answer – E    Review

2. In the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFTEA-LU), Congress mandated that a certain class of HVUT taxpayers make their payments electronically. What class of HVUT taxpayer did Congress target?

   1. Interstate carriers.
   2. Intrastate carriers.
   3. Large carriers with 25 or more vehicles.
   4. Large carriers with 100 or more vehicles.
   5. Private carriers.

   Answer – C    Review

3. How frequently must the Governor of each state certify HVUT compliance?

   1. Every two years.
   2. Annually.
   3. Every three years.
   4. Twice annually.
   5. The Governor is not required to certify HVUT compliance.

   Answer – B    Review

4. Under 23 CFR 669, how often are FHWA HVUT compliance reviews required in each state?

   1. Every two years.
   2. Annually.
   3. Every three years.
   4. Twice annually.
   5. FHWA is only required to conduct them periodically as deemed necessary.

   Answer – C    Review

5. What is the penalty if a state fails an HVUT compliance review and the Secretary of Transportation issues a finding of nonconformity?

   1. The Secretary of Transportation can withhold up to 10 percent of all Federal-aid highway apportionments.
   2. The Secretary of Transportation can withhold up to 8 percent of the state's National Highway Performance Program funds.
   3. The Secretary of Transportation can withhold up to 20 percent of the state's Surface Transportation Program funds.
   4. The Secretary of Transportation can withhold up to 10 percent of the state's Congestion Mitigation and Air Quality Improvement Program funds.
   5. The Secretary of Transportation does not have authority to penalize the state.

   Answer – B    Review