Federal Heavy Vehicle Use Tax

All applicants for registration of a vehicle with a declared gross vehicle weight of 55,000 pounds (28 ton) or more must present proof of payment of Federal Heavy Vehicle Use Tax imposed by the Internal Revenue Code, 49-801.01, 26 U.S.C 4481, to the County Treasurer before the vehicle can be registered.

Payment of the Federal Heavy Vehicle Use Tax is made to the Internal Revenue Service, either by mail or may be made in person at any of the IRS locations in the State of Nebraska.(Because an original signature is required, the IRS does not accept faxed copies of the Schedule One- Form 2290 form.)

Acceptable proof of payment must be in the form of:

• A receipted copy of the Schedule One - Form 2290* form;
• In lieu of a receipted copy, a photocopy of the Schedule One-Form 2290*, along with sufficient documentation of payment, such as a photocopy of the cancelled check;

During the months of July, August and September only - a receipted Schedule One for the preceding taxable period.

No proof of payment is required if the evidence of ownership indicates ownership of the vehicle has been transferred during the preceding sixty (60) days.

For additional or more specific information regarding Federal Heavy Vehicle Use Tax, please contact the Internal Revenue Service. The Schedule One – Form 2290 may be downloaded from their website.To obtain assistance by telephone, please call 1.800.829.1040 (individuals) or 1.800.829.4933 (businesses).

In the State of Nebraska, assistance in preparing your Federal Heavy Vehicle Use Tax return may be obtained on a walk-in, non-advance appointment basis, at the following locations:

Multilingual assistance is available in every office.

‡These phone lines are answered by a recorded business message with information about office hours and locations. The recording asks that you leave a message to schedule an appointment.

(*Adobe Acrobat PDF document.)

This page last revised 1/1/2006