29- 250 C.M.R. ch. 151, § B

Current through 2024-50, December 11, 2024

Section 250-151-B - EVIDENCE OF COMPLIANCE

Any of the following shall be evidence of compliance with Federal Heavy Vehicle Use Tax requirements. Proof must be made for the correct tax year.

1. A copy of Form 2290, schedule A receipted (stamped) by the Internal Revenue Service. For registrants with fewer than 22 vehicles, each vehicle must be shown by VIN. For registrants with 22 or more vehicles, VIN's are not necessary, however, the registrant's name must match the 2290.

2. A copy of a completed, unreceipted Form 2290, plus both sides of the canceled check showing payment to the IRS.

3. Any other proof that the Secretary of the Treasury may authorize.

29- 250 C.M.R. ch. 151, § B