Okla. Admin. Code § 260:135-7-120

Current through Vol. 42, No. 4, November 1, 2024

Section 260:135-7-120 - Surface transportation assistance act guidelines

(a)History of the act. The Surface Transportation Assistance Act of 1982 provides that a state shall not register vehicles subject to the Federal Vehicle Use Tax without first having presented proof that such tax has been paid.

(b)Imposition of the tax.

(1)When tax is due. The tax is imposed on the first use of any taxable highway motor vehicle on a public highway in the United States. The taxable year is July 1 through June 30 and the tax is due by the last day of the month following the month of the first taxable use.

(2)Vehicles subject to tax. Any commercial motor vehicle having a gross weight of 55,000 pounds or more including the weight of any trailer or semitrailer used in combination therewith. Principally the tax covers trucks and truck-tractors used in combination with trailers and semitrailers. Very few single trucks weigh as much as 55,000 pounds gross weight.

(3)Definition of taxable gross weight. The empty weight of a commercial motor vehicle plus empty weight of any trailer or semitrailer customarily used in combination therewith plus the weight of maximum load customarily carried.

(c)Tax exemptions and suspension.

(1) The tax is suspended on vehicles to be used less than a specified minimum number of miles during the taxable year of July 1 through June 30. Owners of vehicles in this category must file Form 2290 and Schedule 1.

(2) Proof of payment is not required with the issuance of Temporary permits such as 72-hour permits, 30, 60, or 90 day registrations. It is required when raising weight to 55,000 lbs. or more on an Additional Tax Receipt when the previous registered weight was less than 55,000 lbs.

(3) Proof of payment is not required for the registration of Special Mobilized Machinery.

(d)Proof of payment for state registration purposes.

(1) Effective October 1, 1985, a state must refuse to register a heavy commercial motor vehicle with a gross weight of 55,000 pounds or more until the owner presents proof that the heavy vehicle tax has been paid to the Internal Revenue Service. The tax is paid by filing Form 2290 which includes a Schedule 1 (Schedule of Taxable Highway Motor Vehicles). Form 2290 is furnished by the Internal Revenue Service.

(2) Proof of Payment is the original or photocopy of the receipted Schedule 1 (Form 2290) returned to the owner by the IRS as a receipt for payment of the tax. If the receipted original or photocopy of Schedule 1 is not available, the owners file copy of Form 2290 with Schedule 1 attached, as filed with the IRS, along with a photocopy of the front and back of the cancelled check covering the payment to the IRS is acceptable.

(3) Schedule 1 provides space for the listing of the Vehicle Identification Number (VIN) for 21 taxable vehicles, or the VIN for 9 vehicles for which the tax is suspended as covered in Part II of Schedule 1 of Form 2290.

(4) If a fleet is larger than 21 taxable vehicles, or, 9 vehicles for which the tax is suspended, and the name of the taxpayer on Schedule 1 of Form 2290 is the same as the registrant, the Schedule 1 may be accepted as proof without a separate listing of vehicle identification numbers provided the number of vehicles being registered is equal to or less than the number of vehicles shown on the Schedule 1.

(5) A vehicle may be registered without proof of payment of the tax if the person registering the vehicle presents the Manufacturer's Certificate or Certificate of Title indicating the vehicle was purchased within 60 days of the date the application is received for registration.

Okla. Admin. Code § 260:135-7-120

Transferred from 710:60-3-99 by HB 3419 (2022), eff. 5/19/2022