C.M.R. 29, 250, Bureau of Motor Vehicles, ch. 151 - RULES GOVERNING ENFORCEMENT OF THE FEDERAL HEAVY VEHICLE USE TAX

SUMMARY: This rule sets forth the provisions for complying with the Federal Heavy Vehicle Use Tax in the State of Maine. Every state is required to enforce the provisions of the Federal Heavy Vehicle Use Tax as a part of their commercial vehicle registration program. Failure to do so, subjects a state to potential loss of up to 25 percent of their federal highway funds.

Motor vehicles registered for a gross weight of 55,000 pounds or more are subject to Federal Heavy Vehicle Use Tax. Owners of these vehicles are required to file annual Federal Heavy Vehicle Use Tax reports with the Internal Revenue Service. Registrants are then required to submit proof of Federal Heavy Use Tax payment to their state Motor Vehicle Department as a part of the vehicle registration process.