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