The Federal Heavy Vehicle Use Tax (HVUT) is required and administered by the Internal Revenue Service (IRS). Federal law requires proof that the HVUT tax was paid when you register a vehicle that has a combination or loaded gross vehicle weight of 55,000 pounds or more.
Read about the HVUT at the web site of the US Internal Revenue Service [2], or call the IRS at 1-800-829-1040.
Acceptable proof of HVUT payment can be any one of the following