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

摘要

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing 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. These 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.