23 C.F.R. § 669.21 Procedure for evaluating state compliance.
Title 23 - Highways
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, §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.
Title 23: Highways
PART 669—ENFORCEMENT OF HEAVY VEHICLE USE TAX
§ 669.21 Procedure for evaluating state compliance.
