Heavy Vehicle Use Tax

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

Section 5 Questions

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

1. In SAFETEA-LU Congress took action to enhance HVUT enforcement through several enforcement provisions. Select the three provisions included in SAFETEA-LU that are identified below.
   1. Mandated that HVUT taxpayers with 25 or more vehicles file taxes electronically.
   2. Mandated that all HVUT taxpayers file tax electronically.
   3. Doubling of all HVUT-related fines and penalties.
   4. Criminal punishment now mandatory after third HVUT-related offense.
   5. Requiring that HVUT payments be made 30 days prior to registering a heavy truck.
2. How could the HVUT automated system and electronic database being developed by the IRS enhance HVUT enforcement?
   1. Store VIN-level information for later use by IRS agents.
   2. Assist FHWA division staff conducting compliance reviews when verifying proof of HVUT payment.
   3. Assist state staff checking for proof of payment.
   4. Enhance the auditing process.
   5. All of the above.
3. What can be done to enhance HVUT compliance?
   1. State decision makers and managers can invest more resources and time in HVUT compliance.
   2. FHWA division administrators can invest more time in conducting compliance reviews.
   3. FHWA division staff can perform thorough compliance review that use best practice techniques as outlined in the HVUT compliance review protocol.
   4. IRS staff can be cooperative with FHWA and state staff.
   5. All of the above.