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HIGHWAY MOTOR VEHICLES USE TAX 



Lawrence D. Rhoades 

 Department of Agr-iculture 

 and Food Economics 



The Interstate Highway System that is being built in the U. S. is 

 financed in part by the Federal Gasoline Tax. The federal tax on tires 

 and the Highway Motor Vehicle Use Tax. 



Any highway motor vehicle with sizes larger than the limits below 

 must pay a highway Use tax to the Internal Revenue Service. 



Single Units 



Two axled trucks for use as a single unit with actual unloaded 

 weight in excess of 13,000 pounds „ 



For use in combinations 



Two axled truck- tractor with actual unloaded weight of 5,500 pounds. 

 Who pays the tax ? 



The return and payment is made by the person to whom the truck is 

 registered,, 



Tax year 



July 1 to June 30 



When is tax due ? 



Tax is due by the end of tlie month following the month when the 

 vehicle is placed in use . 



Penalties are provided for failing to file a return , for late fil - 

 ing and for filing a false or fraudulent re turn „ 



form used. No. 2290, which is obtained from District Director, 

 Internal Revenue Service, 174 Ipswich Street, Boston, Mass. 02215, 

 Also ask for publication No. 349 I.R.S. 



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