Federal Heavy Vehicle Use Tax (HVUT)

Vehicles registered at 55,000 lbs. or greater must pay a special highway use tax to the Internal Revenue Service (IRS) by filing a form # 2290 ( IRS E-filing .)

The Division of Motor Vehicles requires proof of payment (copy of IRS form # 2290 receipted for payment by IRS) to register or renew vehicles registered at 55,000 lbs. gross vehicle weight or greater.

Imported Heavy Vehicle Notice

E-file Individual and Business Returns