July 29, 2011
TO: Tax Collectors and License Plate Agencies
FROM: Sandra C. Lambert, Director
Division of Motorist Services
SUBJECT: Update: Heavy Vehicle Use Tax Extension (HVUT)
The Internal Revenue Service (IRS) is granting heavy vehicle operators an extension for filing HVUT taxes. The next federal highway use tax return will be due by November 30, 2011 instead of August 31, 2011.
Primarily, you will be processing two types of HVUT transactions: registration renewal and original registration.
Registration Renewal: The customer renewing a registration must provide proof of filing for the FY 2010-2011. Per information provided to the Department, the IRS is still allowing customers to file the FY 2010-2011.
Original Registration: The customer registering a vehicle purchased after July 1, 2011, must provide a bill of sale showing the date of purchase (after July 1, 2011) since they cannot file a Form 2290 for the current year (FY 2011-2012).
We will provide you with more information as it becomes available. You may also visit the IRS website for information: http://www.irs.gov/newsroom/article/0,,id=242384,00.html.
Please contact the Field Support Center for additional information and assistance for processing other transaction types.