Heavy Vehicle Use Tax

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

What Is Being Done at the Federal
  Level to Enhance HVUT
  Enforcement?

There is a renewed commitment to the HVUT program at the national level. Federal and state agents are recognizing the importance of the program in light of current funding limitations and are taking steps to enhance compliance. FHWA has prepared several instructional tools that are collectively designed to enhance HVUT enforcement. In addition to this training module, FHWA has recently developed:

• An HVUT training module for FHWA division staff responsible for conducting compliance reviews
• A brochure highlighting the importance of HVUT compliance that can be distributed as an attachment to newsletters and registration renewal packets or posted at DMV offices
• The HVUT compliance review protocol, designed to guide FHWA division staff through the HVUT compliance review process
• A report documenting current compliance review practices, policies, and procedures
• An HVUT outreach plan designed to raise awareness of HVUT compliance with specific target audiences

In SAFETEA-LU, Congress took action to enhance HVUT enforcement through several provisions:

• Mandating that HVUT payers with 25 or more vehicles file taxes electronically
• Repealing the option to pay HVUT on a quarterly basis
• Funding the development of an electronic system for the filing process