ITG FAQ #5 Answer-When does the obligation to file Form 2290 arise?
The liability arises on the first use of a highway vehicle that has a taxable gross weight of at least 55,000 pounds. Taxable gross weight is defined in the regulations and shown in the Form 2290 Instructions. Special permits are discussed in the Instructions as well. Generally, a vehicle is taxable if special permits are issued for it for more than 60 days or 2 months during a taxable year.