Certificate of Enforcement of Heavy Vehicle Use Tax

This information request requires the Governor or a named designee in each State submit a certification each year that the State has received a proof-of-payment of the Heavy Highway Vehicle Use Tax (HVUT) before certain vehicles, those over 55,000 pounds Gross Vehicle Weight (GVW), can receive a new registration or renewal of a registration for each vehicle. The administration of the HVUT is primarily the responsibility of the Internal Revenue Service, such as collecting the tax and issuing the proof-of-payment to the vehicle owner, but FHWA is required to perform in-person reviews of the documentation that the State has received, and to receive the annual certifications. The certification is required by all 50 States and the District of Columbia. The document collected by FHWA includes language required in the Code of Federal Regulations, Title 23 (Highways), Section 669. The regulation includes required language that will be included in the certification, and directions on how to submit the certification. The certification will cover the previous Federal Fiscal Year (Oct. 1 to Sept. 30) and is due to each of the local FHWA Division Offices by January 1 of the following year. This is a revision required after the expiration of the previous collection notice.

The latest form for Certificate of Enforcement of Heavy Vehicle Use Tax expires 2027-12-31 and can be found here.