Oregon Administrative Rules
Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION
Division 30 - GENERAL REGISTRATION PROVISIONS
Section 735-030-0075 - HVUT Proof
Current through Register Vol. 63, No. 3, March 1, 2024
Proof of HVUT compliance may be in the form of:
(1) An original or photocopy of a receipted Schedule 1 portion of the IRS Form 2290 for the current tax period;
(2) A photocopy of both pages of an un-receipted IRS Form 2290 for the tax period in which application for registration was made plus proof of payment. Proof of payment may be in the form of:
(3) An indicator on the DMV computer record for the vehicle showing that proof of compliance was previously provided for the current tax period;
(4) A receipted Schedule 1 portion of the Form 2290 for taxable period immediately preceding those months if the vehicle is being registered or renewed in July, August or September; or
(5) Documentation from the IRS which indicates the tax has been filed or reported to the IRS.
(6) Proof that the HVUT has been suspended, such as:
(7) Proof of exemption from having to show proof of payment or suspension of the tax, such as:
Statutory/Other Authority: ORS 184.616, 184.619, 802.010, 803.370 & 26 CFR part 41
Statutes/Other Implemented: ORS 803.370