Or. Admin. Code § 735-030-0075

Current through Register Vol. 63, No. 12, December 1, 2024

Section 735-030-0075 - HVUT Proof

Proof of HVUT compliance may be in the form of:

(1) An original or photocopy of a receipted Schedule 1 portion of the IRS Form 2290 for the current tax period;

(2) A photocopy of both pages of an un-receipted IRS Form 2290 for the tax period in which application for registration was made plus proof of payment. Proof of payment may be in the form of:

(a) A canceled check showing payment was made to the IRS;

(b) A photocopy of the front and back of a canceled check showing that payment was made to the IRS; or

(c) Documentation provided by a bank or financial institution indicating that payment of HVUT has been made to the IRS.

(3) An indicator on the DMV computer record for the vehicle showing that proof of compliance was previously provided for the current tax period;

(4) A receipted Schedule 1 portion of the Form 2290 for taxable period immediately preceding those months if the vehicle is being registered or renewed in July, August or September; or

(5) Documentation from the IRS which indicates the tax has been filed or reported to the IRS.

(6) Proof that the HVUT has been suspended, such as:

(a) An original or photocopy of a current, receipted Schedule 1 portion of the IRS Form 2290;

(b) Documentation from the IRS which indicates the tax has been suspended; or

(c) A photocopy of both pages of an un-receipted IRS Form 2290 showing submission of an application for suspension.

(7) Proof of exemption from having to show proof of payment or suspension of the tax, such as:

(a) The original or photocopy of a bill of sale or other documents which show the vehicle was purchased by the owner during the sixty days immediately prior to the date the application for registration was received by DMV;

(b) A signed statement from the applicant that the vehicle is not considered a "highway motor vehicle" under the Internal Revenue Code 26 USC §§ 4481 to 4483; or

(c) For school busses and school activity vehicles registered under ORS 805.050, a statement from the applicant that the vehicle is government owned or operated or that the combined gross vehicle weight is less than 55,000 pounds.

Or. Admin. Code § 735-030-0075

DMV 18-2017, renumbered from 735-030-0020, filed 10/25/2017, effective 10/25/2017; DMV 24-2017, amend filed 12/19/2017, effective1/1/2018

Statutory/Other Authority: ORS 184.616, 184.619, 802.010, 803.370 & 26 CFR part 41

Statutes/Other Implemented: ORS 803.370