A federal excise tax on heavy highway vehicles. Filing it returns a stamped Schedule 1, which is the document a state needs before it will register the truck.
Anyone registering a highway motor vehicle at 55,000 lb taxable gross weight or above.
The tax period runs July 1 to June 30. For a vehicle already in service at the start of that period the return is due August 31. For a vehicle first used later in the period, it is due the last day of the month following the month of first use.
The tax is banded by taxable gross weight. E-file providers charge their own fee on top of the tax itself.
The tax period runs July to June rather than on the calendar year. A vehicle already in service when the period opens is reported by August 31. A vehicle first used mid-period is due the last day of the month after its first use.
It is the proof of payment a state requires before registering the vehicle. Without it you cannot complete registration.
Twice a year for most vehicles
Annual, plus per-driver queries
Annual
Every 24 months
Quarterly
Every 90 days
Annual