ITG FAQ #3 Answer-Who must file Form 2290?
If a taxable vehicle is registered in the name of both the owner and another person, the owner is liable for the tax at the time of its first taxable use in any tax period and must file this form. A person includes an individual, corporation, partnership, or any other type of organization, including nonprofit, charitable, and educational. This applies to Indian tribes, and tribal members. This rule also applies to dual registration of a leased vehicle.