These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. Does the Highway Use Tax apply to Indian tribal governments? What is Form 2290, Heavy Highway Vehicle Use Tax Return, and how does it apply to Indian tribes and tribal members? Who must file Form 2290? What is meant by "first use" and "purchase date"? When does the obligation to file Form 2290 arise? For vehicles weighing under 55,000 pounds, do suspended miles count when determining if there is a requirement to file Form 2290? When are foreign persons liable for the Highway Use Tax? When must Form 2290 be filed? Who gets the Form 2290 credit when the vehicle is sold?