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ITG FAQ #6 Answer-For vehicles weighing under 55,000 pounds, do suspended miles count when determining if there is a requirement to file Form 2290?

Generally, there is not a tax liability for a vehicle that is under 55,000 pounds. Thus, these miles are not suspended and do not count. Once the vehicle has a taxable gross weight of at least 55,000 pounds, the tax is imposed upon its first use. Use the Partial-Period Tax Tables in the Form 2290 Instructions to calculate the tax.

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Page Last Reviewed or Updated: 15-Aug-2014