Internal Revenue Service (IRS)

2022 Motor Carrier Seminars Presentation

The presentation will cover the following topics:

  • Identify which vehicles are taxed.
  • Determine when taxable use begins.
  • Determine the due date by which a taxpayer must report and pay tax
    for its use of heavy highway vehicle.
  • Determine taxable gross weight for a heavy highway vehicle.
  • Determine the rate of tax for a heavy highway vehicle based on the
    vehicle’s taxable gross weight.
  • Determine the person liable for the use tax for a heavy highway
  • Identify exempt uses of heavy highway vehicles.
  • Determine when a credit or refund of highway use tax is allowed.
  • Determine when proof of payment of the highway use tax is required.
  • Determine what records must be kept by the taxpayer