U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
The code of federal regulations establishes a framework for HVUT enforcement in 23 CFR 669 and assigns responsibilities to multiple federal and state agencies.
Internal Revenue Service
The IRS is responsible for HVUT
collections and taxpayer audits.
States
States are required to obtain proof of payment when
registering heavy trucks subject to the tax. Further, 23 CFR 669.11 requires
that the Governor of each state certify HVUT compliance prior to July 1 of
each year. In so doing, the Governor or his or her designee must submit a
letter with text prescribed in 23 CFR 669.9 and contained within Form FHWA-1563
certifying that the state is obtaining proof of payment as a condition of
registering heavy trucks subject to the HVUT.
Federal Highway Administration
FHWA is required under 23
U.S.C. 669.21 to periodically review the state's procedures for complying
with HVUT requirements. This review must include the inspection of registration
records and other supporting documentation. Part 699 of the Federal-aid Policy
Guide requires FHWA to conduct HVUT compliance reviews at least once every
three years for each state in the nation. Responsibility for conducting these
reviews falls to the division offices.
If a State fails one of the periodic compliance reviews, the Secretary of Transportation has the authority to withhold up to 8 percent of the State's National Highway Performance Program (NHPP) funds [23 U.S.C 104(b)(1).
More Information
Link to 23 CFR 669.11: Part 669 — Enforcement of Heavy Vehicle Use Tax
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