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.

1. What is the recommended level of effort (labor time) required to conduct an HVUT compliance review?
   1. 200-300 hours.
   2. 40-80 hours.
   3. 60-100 hours.
   4. 116-150 hours.
   5. 310-400 hours.
2. When preparing for an HVUT compliance review, it is important to review prior compliance reviews for the state and other supporting documentation?
   1. True.
   2. False.
3. The preliminary meeting should include which of the following participants?
   1. State DOT staff.
   2. Representatives of the American Association of Motor Vehicle Administrators.
   3. Representatives of trucking industry.
   4. Motor carriers targeted for verification of proof of payment.
   5. FHWA division administrator.
4. What are recommended topics for the preliminary meeting?
   1. Sample procedures for determining proof of HVUT compliance.
   2. Findings of the last HVUT compliance review including FHWA recommendations for enhancing HVUT enforcement.
   3. Anticipated data requests for the current HVUT compliance review.
   4. A timeline for conducting the review.
   5. All of the above.
5. 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?
   1. True.
   2. False.
6. 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.
   1. True.
   2. False.
7. What type of sampling procedure is recommended for verifying HVUT proof of payment?
   1. Simple random sampling.
   2. Stratified random sampling.
   3. Systematic sampling.
   4. Non probability sampling.
   5. All of the above.
8. Of the following sources of data, which would be most useful in verifying proof of payment?
   1. State and county registration data.
   2. Highway Performance Monitoring System data.
   3. Vehicle inventory and use survey.
   4. Economic census.
   5. Income tax filings