Uncertain future of heavy highway vehicle use excise tax prompts IRS to grant extension for filing returns

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On July 15, 2011, the Internal Revenue Service issued a news release and proposed, temporary, and final regulations (collectively, "the guidance") for taxpayers required to file Form 2290, Heavy Highway Vehicle Use Tax Return, prompted by the looming expiration of the heavy highway vehicle use excise tax on September 30, 2011. The guidance is for taxpayers required to file Form 2290 and pay the associated excise tax for periods beginning on or after July 1, 2011. It grants an extension for filing and paying to November 30, 2011, while also addressing issues related to requirements that owners of heavy highway vehicles prove that the excise tax has been paid when registering their vehicles with State authorities.


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