MEMORANDUM

To:County Treasurer’s and Motor Vehicle Staff

From:Mathew Moser, Bureau Manager

Date:December 3, 2004

RE:Revised Procedure for Federal Heavy Vehicle Use Tax:

Replacing Memos of October 26, 2001, February 24, 1992 and May 10, 1995

Every three years the United Stated Department of Transportation, Federal Highway Administration, conducts an audit of the Division of Vehicles Heavy Vehicle Use Tax proof of payment procedures, and certifies the state is in compliance. In order to ensure consistent implementation, please have your staff review this memorandum and proof of payment procedures. If you have any questions, please feel free to contact me at (785) 296-2571.

Under KSA 8-127a and provisions of the Surface Transportation Assistance Act of 1982 (Federal Law), trucks with a gross registration weight of 55,000 pounds or more are not to be registered by the county treasurer until the applicant presents proof that the Federal Heavy Vehicle Use Tax has been paid or has been suspended.

Suspended means any taxpayer who reasonably expects to use his or her “otherwise taxable” vehicle 5,000/7,500 (agricultural) miles or less during the tax period, may elect to “suspend” the tax for that period.

Proof of payment or suspension as prescribed by the Secretary of the Treasury, shall consist of one of the following:

The original or photocopy of the Schedule 1 portion of the Form 2290 receipted by the Internal Revenue Service (IRS).

A copy of the Form 2290 with Schedule 1 attached as filed with the IRS, along with a photocopy of the front and back of the cancelled check covering the payment to the IRS.

A copy of the Form 2290 with Schedule 1 attached as filed with the IRS and a validated receipt for payment, from a local IRS office in lieu of a photocopy of a cancelled check.. There will be no payment on suspended vehicles.

The completed Form 2290 signed by the taxpayer, inserted in a stamped envelop and addressed to the IRS may be presented to the county treasurer’s motor vehicle office at the time of application for registration renewal. The county treasurer will take a copy of the Form 2290 (indicate on the copy that the original completed from was mailed to the IRS by the county treasurer’s office). The county treasurer’s office will then mail the original Form 2290 to the IRS office for the taxpayer. This procedure will ensure that the form will be filed.

A new or used truck may be registered within sixty (60) days of the purchase date without providing proof of payment of Heavy Vehicle Use Tax. If the truck is registered sixty-one (61) days or later from purchase date, proof of Heavy Vehicle Use Tax will be required. A copy of the previous owner’s Schedule 1, Form 2290 will be accepted.

If a truck is purchased during the months of July, August or September and makes application for title and registration during these months, the applicant may use the validated Schedule 1, Form 2290, from the immediately preceding year for the trucks that were included in the validated Schedule 1.

As of July 1, 2000, ALL trucks for which the Heavy Vehicle Use Tax is being reported, or for which suspension of tax is being elected, must be listed on the Schedule 1, Form 2290, Schedule of Heavy Highway Vehicles, by the vehicle identification number (VIN). The county treasurer should ensure that the listing of all VIN’s on Schedule 1 match the VIN’s of the trucks for which registration if being applied.

Trucks increasing their registration weight after the renewal period will have the following requirements:

If the truck was originally registered at or below 54,999 pounds and is applying to increase their registration weight to 55,000 pounds or greater, the applicant must present proof of payment or suspension from the Heavy Vehicle Use Tax at the time of making application for the weight increase.

The IRS no longer requires quarterly reports of vehicles which have increased their weight.

Trucks originally registered at or over 75,000 pounds and are applying to increase their registration weight have paid the maximum amount of Heavy Vehicle Use Tax and do not have to listed or the IRS notified.

When a trucks meets the Heavy Vehicle Use Tax requirements, a copy of the Schedule 1, Form 2290 listing that truck should be attached to the a copy of the registration receipt (TR-200) and the application for the truck is to be stamped “HV Use Tax Payment Verified” and forwarded to the attention of the Heavy Use Tax file under a separate cover with the daily report.

04-087