Section 217.31 - [Effective 11/14/2024] Heavy Vehicle Use Tax(a) As applicable, an applicant must provide proof of payment of the heavy vehicle use tax imposed by 26 U.S.C. § 4481, et seq. and 26 C.F.R. Part 41 with an application under this chapter as required by 26 C.F.R. § 41.6001-2.(b) The department adopts by reference 26 C.F.R. § 41.6001-2.43 Tex. Admin. Code § 217.31
Adopted by Texas Register, Volume 49, Number 45, November 8, 2024, TexReg 8999, eff. 11/14/2024