Heavy Vehicle Use Tax

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

Answers to Section 4 Questions

Answer the following questions by writing the answers on a piece of paper. When done, review the answers on the next page.

1. Which of the following is NOT an HVUT evasion method?
   1. Registering a vehicle at a weight lower than its actual operating weight.
   2. Continuous re-titling of vehicles.
   3. Bribery.
   4. Failure to file HVUT electronically.
   5. Failure to remit.

   Answer – D     Review

2. What detection method is recommended for verifying the exempt status for an interstate vehicle reporting travel of fewer than 7,500 miles annually?
   1. Extended sampling at a local registration office.
   2. Cross-checking with IRS HVUT tax records.
   3. Cross-checking with IFTA data.
   4. Careful analysis of the IRS Form 2290.
   5. Cross-checking with company business records.

3. Answer – C     Review

4. What are some of the flags that can be used to detect a falsified or forged IRS Form 2290?
   1. Date on IRS stamp doesn't match the date the record was filed with the state.
   2. Information is input by hand.
   3. Sloppy presentation.
   4. Multiple forms with identical photocopy marks.
   5. Both C and D.

5. Answer – E     Review

6. How much will an HVUT liability of $550 climb to by the end of a five-month period of delinquency (after adding in all penalties and interest)?
   1. $550 (no penalties or interest for first five months).
   2. $1,000.
   3. $895.
   4. $600.
   5. $700.

7. Answer – E     Review

8. HVUT evasion is a criminal offense that can be punishable by prison time
   1. True.
   2. False.

9. Answer – A     Review

10. When a state fails an HVUT compliance review, it is given 120 days to request and prepare for a meeting to present evidence to overturn the nonconformity finding or to identify steps taken to bring the registration program into conformity.
    1. True.
    2. False.

11. Answer – B     Review