[Code of Federal Regulations]
[Title 23, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 23CFR669.21]

[Page 334]
 
                           TITLE 23--HIGHWAYS
 
 CHAPTER I--FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION
 
PART 669--ENFORCEMENT OF HEAVY VEHICLE USE TAX--Table of Contents
 
Sec. 669.21  Procedure for evaluating state compliance.

    The FHWA shall periodically review the state's procedures for 
complying with 23 U.S.C. 141(d), including an inspection of supporting 
documentation and records. The state shall retain a copy of the 
receipted IRS Schedule 1 (Form 2290), or an acceptable substitute 
prescribed by 26 CFR part 41, Sec. 41.6001-2, for a period of 1 year for 
purposes of evaluating state compliance with 23 U.S.C. 141(d) by the 
FHWA. In lieu of retention of Schedule 1, states may make an appropriate 
entry in an automated file or on registration documents retained by the 
state or retain a microfilm or microfiche copy of Schedule 1 or of the 
automated file as evidence that proof of payment has been received 
before vehicles subject to the Federal heavy vehicle use tax are 
registered.

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