Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 23 - Motor Vehicle
Section 12 CSR 10-23.295 - Witnessing Proof of Federal Heavy Vehicle Use Tax Payment or Exemption

Universal Citation: 12 MO Code of State Regs 10-23.295

Current through Register Vol. 49, No. 18, September 16, 2024

PURPOSE: This amendment updates material incorporated by reference.

PUBLISHER'S NOTE: The secretary of state has determined that the publication of the entire text of the material which is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here.

(1) All applications (new or renewal) for a commercial motor vehicle registration with a licensed gross weight of sixty thousand ten pounds (60,010 lbs.) or above must be accompanied by proof that federal heavy vehicle use tax has been paid on the vehicle or that the vehicle is tax exempt. Acceptable proof includes:

(A) Schedule 1 to the federal Heavy Highway Vehicle Use Tax Return, Form 2290 appropriately stamped paid or received by the Internal Revenue Service; or

(B) A copy of the front and back of the applicant's cancelled check made payable to the Internal Revenue Service for the heavy vehicle use tax and the applicant's copy of Schedule 1 to Form 2290.

(2) Proof of tax payment or tax exemption is not required for-

(A) Federal, state, city, and county owned vehicles;

(B) Vehicles owned by the American National Red Cross, a nonprofit volunteer fire department, ambulance association, or rescue squad; or

(C) Vehicles purchased no more than sixty (60) days prior to the date of application for registration.

(3) The Heavy Highway Vehicle Use Tax Return, Form 2290, and the Schedule 1 to Form 2290 are incorporated by reference and made a part of this rule as published by United States Internal Revenue Service, and available at www.irs.gov or by request at Harry S Truman State Office Building, 301 W. High Street, Jefferson City, MO 65101, dated April 19, 2023. This rule does not incorporate any subsequent amendments or additions.

Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.