Haw. Code R. § 19-107-7 - Proof of payment

(a) The registered owner of a highway motor vehicle with taxable gross weight of fifty-five thousand pounds or more shall submit proof of payment of the FHVU tax annually to the office specified in section 19-107-11 before the vehicle can be registered with the county. The term "proof of payment" shall be considered to refer in appropriate cases to proof of suspension of such tax under subsection 4483-3, Internal Revenue Code of 1954, as amended.

(b) The proof of payment required in subsection (a) shall consist of:

(1) Receipted Schedule 1 (Form 2290) that is returned by the Internal Revenue Service (IRS) to a taxpayer who files the tax return, or a photocopy of that receipted Schedule 1;

(2) In lieu of a receipted copy for the payment of tax, a photocopy of schedule 1 (Form 2290) that was submitted to the IRS plus a photocopy of both sides of the cancelled check showing payment of taxes and endorsement by IRS or other evidence of payment;

(3) In lieu of receipted copy for suspension of tax, photocopies of Schedule 1 (Form 2290) and the signed and dated "Statement(s) in support of suspension of Tax", page 2, Form 2290 which was submitted to IRS;

(4) If a Schedule 1 which does not include a list of vehicle identification numbers is submitted as proof of payment, the Schedule 1 shall be accompanied by a written statement listing the vehicle sought to be registered and a statement that the FHVU tax applicable to the vehicle has been paid. The written statement shall be signed by the taxpayer whose name appeared on the Schedule 1.

(c) Any proof of payment presented under this section shall relate to tax paid (or suspended) for the taxable period which includes the date that the county received the application for registration; except that for application for registration received during the months of July, August, or September, proof of payment for the immediately preceding taxable period may be used to verify payment of the tax.

Notes

Haw. Code R. § 19-107-7

[Eff JAN 16 1987] (Auth: HRS §§ 264-23, 286-16) (Imp: 26 C.F.R. § 41.6001-2 )