Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011
other · IRS · Rule · Published 2011-07-20 · Effective 2011-07-20 · 76 FR 43121
Document
Document number
2011-18244
Federal Register citation
76 FR 43121
CFR reference
26 CFR 41
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-07-20
Effective date
2011-07-20
Treasury docket
TD 9537
Abstract
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.