trucking117According to the American Trucking Association’s State Laws Newsletter, a break which the IRS gave to carriers, regarding the filing of the heavy vehicle use tax more than two years ago, is coming back to haunt some people.

Back during the fall of 2011, the filing season for the federal heavy vehicle use tax was extended several months, from the usual due date of the tax, August 31, until the end of November. That move was in response to Congress being late that year in extending the tax itself. Plus, because carriers must show proof of payment of the HVUT before renewing the registration of vehicles subject to the tax, IRS waived this requirement for renewals from July through November 2011. This move allowed carriers to renew by showing their 2010 filing instead.

Even though some carriers got their registrations renewed in this fashion, they neglected to pay the HVUT.

According to the Internal Revenue Service, it is now contacting such taxpayers to collect the delinquent amounts.

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