Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011

Samenvatting

This document contains final and temporary regulations that provide guidance on the filing of Form 2290 ("Heavy Highway Vehicle Use Tax Return") and payment of the associated highway use tax for the taxable period beginning July 1, 2011. The regulations affect owners and operators of highway motor vehicles with a taxable gross weight of 55,000 pounds or more. The text of the temporary regulations also serves as the text of the proposed regulations on this subject in the Proposed Rules section in this issue of the Federal Register.