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VIRP 13.045: Federal Heavy Vehicle Use Tax (FHVUT) (VC §4750 and U.S. Code, Title 26 §4481)

Commercial Vehicles

Executive Summary

California DMV VIRP section 13.045 (Federal Heavy Vehicle Use Tax (FHVUT) (VC §4750 and U.S. Code, Title 26 §4481)) covers commercial motor vehicles or buses that operate at 55,000 pounds or more combined gross vehicle weight (CGW) must have evidence of full payment of, or. The CGW equals the total weight of the power unit, any trailers towed, and the load. Part of Commercial Vehicles. Tags Clinic hosts the official manual text unchanged below for dealers and registration services in California.

Key Takeaways

  • Commercial motor vehicles or buses that operate at 55,000 pounds or more combined gross vehicle weight (CGW) must have evidence of full payment of, or….
  • The CGW equals the total weight of the power unit, any trailers towed, and the load.
  • The unladen weight of a vehicle plays no part in FHVUT determination.
  • FHVUT Tax Period (July 1 to June 30) — An electronically filed (e-file) Internal Revenue Service (IRS) Schedule 1, Form 2290 containing a legible watermark….
  • The tax must be verified only once during the registration period (proof of payment for PYR vehicles is furnished at the time of first registration during the….

Important Facts

Manual section
13.045
Chapter
Commercial Vehicles
Manual text
Verbatim DMV VIRP source below the overview