The Federal Heavy Vehicle Use Tax (HVUT) is a significant source of highway maintenance funding. If you own and operate a commercial truck of 55,000 pounds or more for public highway use, then year-round filing of Form 2290 and paying the tax are required by the law, not a matter of choice. The period for filing your HVUT spans from July 1 to June 30. Your tax payment is evidenced by the IRS-stamped Schedule 1, which must be shown to the DMV at the time of vehicle registration or renewal.