Heavy Use Guidelines
Under Kansas Statutes Annotated (KSA) 8-127a and provisions of the Surface Transportation Assistance Act of 1982 (Federal Law), trucks with a gross registration weight of 55,000 pounds or more are not to be registered by the county treasurer until the applicant presents proof that the Federal Heavy Vehicle Use Tax has been paid or has been suspended.
Suspended means any taxpayer who reasonably expects to use his or her "otherwise taxable" vehicle 5,000/7,500 (agricultural) miles or less during the tax period, may elect to "suspend" the tax for that period.
Proof of Payment or Suspension
Proof of payment or suspension as prescribed by the Secretary of the Treasury, shall consist of the following:
- The original or photocopy of the Schedule 1 portion of the Form 2290 receipted by the Internal Revenue Service (IRS).
- A new or used truck may be registered within 60 days of the purchase date without providing proof of payment of Heavy Vehicle Use Tax. If the truck is registered 61 days or later from purchase date, proof of Heavy Vehicle Use Tax will be required. A copy of the previous owner's Schedule 1, Form 2290 will be accepted.
- If a truck is purchased during the months of July, August or September and makes application for title and registration during these months, the applicant may use the validated Schedule 1, Form 2290, from the immediately preceding year for the trucks that were included in the validated Schedule 1.
Trucks Increasing Their Registration Weight
Trucks increasing their registration weight after the renewal period will have the following requirements:
- If the truck was originally registered at or below 54,999 pounds and is applying to increase their registration weight to 55,000 pounds or greater, the applicant must present proof of payment or suspension from the Heavy Vehicle Use Tax at the time of making application for the weight increase.
- Trucks originally registered at or over 75,000 pounds and are applying to increase their registration weight have paid the maximum amount of Heavy Vehicle Use Tax and do not have to be listed or the IRS notified.
- The IRS will return the Schedule 1 portion of the 2290 form stamped received by the IRS to you. This is the proof that you must provide.
Form 2290 Access
Form 2290 (PDF) is available from the IRS website.