Penalties and interest can accrue when taxes aren't filed on time. But, there may be other adverse outcomes if the HVUT isn't filed in a timely manner. When registering a taxable vehicle, your state registration office will ask for proof of tax payment. If you do not have this proof, you can't register your vehicles. Filing and paying on time will ensure you're set when you need to complete your registration. See 2290 due dates.

Electronic tax filing is required if you have 25 or more vehicles, but of course, all HVUT taxpayers are encouraged to file electronically. E-filing helps reduce errors, and it's much faster than filing on paper, which can take up to six weeks. When you e-file, you receive your proof of tax payment virtually immediately.

If you believe you will operate a taxable vehicle 5,000 miles or less (7,500 for agricultural vehicles), you can suspend the tax. This means that you still file the HVUT for the vehicle, but you pay no tax.

You know that you need to file the HVUT annually, but did you know that there may be other reasons you need to file throughout the year? Additional filings are required if you add a taxable vehicle to your fleet or if you increase the taxable weight of a vehicle you've previously reported. If you suspended the tax on a vehicle, but end up operating the vehicle over the 5,000/7,500-mile limit at any point during the tax year, then you'll need to re-file and pay the tax at that time.

You'll need to keep records for all taxable highway vehicles registered in your name for at least three years after the date the tax is due or paid, whichever is later. Be sure to keep copies of all returns and schedules you have filed, and keep your records even if a vehicle is registered in your name for only a portion of a period.