Section Saf-C 1703.09 - Federal Heavy Truck Use Tax(a) Whenever an application is received for an apportioned registration of a vehicle with a taxable gross weight of 55,000 pounds or greater, the registrant shall submit proof of payment of the federal heavy truck use tax or proof of suspension of the tax to the department.(b) Proof of payment shall consist of form 2290, receipted schedule 1, validated by the Internal Revenue Service.(c) If a fleet has more than 21 vehicles, the applicant shall attach additional sheets as necessary and shall include a list of the vehicles to be registered, vehicle identification number of each vehicle and a certification that the federal heavy truck use tax has been paid for each vehicle.(d) A gross weight shall be declared for each vehicle. The gross weight shall be shown on the tax receipt and schedule A/E or the computer registration print-out. The weights on these forms shall be the same as those weights reported to the Internal Revenue Service on schedule 1.(e) The federal heavy truck use tax shall be paid directly to the Internal Revenue Service. It shall not be accepted by the department.(f) In the event that an applicant has not received a validated schedule 1, form 2290, from the Internal Revenue Service, the following shall be accepted as proof of payment: (1) A photocopy of form 2290;(2) A photocopy of schedule 1; and(3) A photocopy of both sides of a canceled check of a check validated by the Internal Revenue Service.N.H. Admin. Code § Saf-C 1703.09
#4606, eff 4-28-89; ss by #6023, INTERIM, eff 4-28-95, EXPIRES, 7-1-95; ss by #6056, eff 6-28-95, EXPIRED: 6-28-03
New. #7946, eff 9-3-03, EXPIRED: 9-3-11
New. #9996, INTERIM, eff 9-17-11, EXPIRED: 3-15-12
New. #10136, eff 5-23-12