Heavy Vehicle Use Tax

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

Timeline for Completing the Review
  and Required Levels of Effort

The table shown below presents an estimated timeline and level of effort required to properly conduct a state HVUT compliance review given the procedures outlined in the HVUT compliance review protocol. While some states will not require this level of effort, some may require more due to the size of the state, program structure, or presence of an evasion problem. With that noted, this estimate was prepared by breaking down each step (and elements within each step) outlined in the HVUT compliance review protocol. Further, it was reviewed by several FHWA division staff responsible for conducting HVUT compliance reviews and verified for accuracy.

The table breaks down the compliance review process into four sub-components with the estimated labor and calendar time required for completion:

• Prepare for the HVUT compliance review, 40-50 hours in month 1
• Conduct the preliminary meeting, 6-10 hours in month 1
• Conduct the HVUT compliance review, 40-50 hours in months 2-3
• Prepare the HVUT compliance review report, 30-40 hours in month 4

Based on this assessment, it is recommended that you budget 116-150 hours over four months to complete the HVUT compliance review.

More Information

To obtain a complete copy of the interview protocol, contact the FHWA.