Certificate of Enforcement of Heavy Vehicle Use Tax

Title 23, United States Code, Section 141, provides that a State's apportionment of funds under 23 U.S.C. 104(b)(5) shall be reduced in an amount up to 25% of the amount to be apportioned during any fiscal year beginning after September 30, 1984, during which vehicles subject to the Federal heavy vehicle use tax are lawfully registered without having presented proof of payment of the tax. Under the broad rulemaking authority granted to the Secretary of Transportation by 23 U.S.C. 315, the FHWA has determined that an annual certification of compliance by each State is the least obtrusive means of administering the provisions of the legislative mandate. The final regulation issued as 23 CFR 669. The reporting requirement consists of a simple certification submitted on an annual basis by the Governor or designated official of each State. The recordkeeping requirement consists of the retention of Schedule 1, IRS Form 2290 , (or other suitable alternative provided by the regulation) by the States for a period of one year as evidence of compliance with 23 U.S.C. 141. This information collection supports the DOT Strategic Goal of Safety by strengthening the FHWA's enforcement to promote maximum compliance with its regulations. Each State is required to certify that pursuant to 23 U.S.C. 141, proof of payment of the Federal Heavy Vehicle Use Tax is being obtained prior to registration of vehicles subject to the tax.

The latest form for Certificate of Enforcement of Heavy Vehicle Use Tax expires 2021-01-31 and can be found here.