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
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.
- Which of the following is NOT an HVUT evasion method?
- Registering a vehicle at a weight lower than its actual operating weight.
- Continuous re-titling of vehicles.
- Failure to file HVUT electronically.
- Failure to remit.
- What detection method is recommended for verifying the exempt status for
an interstate vehicle reporting travel of fewer than 7,500 miles annually?
- Extended sampling at a local registration office.
- Cross-checking with IRS HVUT tax records.
- Cross-checking with IFTA data.
- Careful analysis of the IRS Form 2290.
- Cross-checking with company business records.
- What are some of the flags that can be used to detect a falsified or forged
IRS Form 2290?
- Date on IRS stamp doesn't match the date the record was filed with
- Information is input by hand.
- Sloppy presentation.
- Multiple forms with identical photocopy marks.
- Both C and D.
- 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)?
- $550 (no penalties or interest for first five months).
- HVUT evasion is a criminal offense that can be punishable by prison time
- 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
Page last modified on April 1, 2019