Current through 2024-51, December 18, 2024
Section 250-151-A - DEFINITION1.Federal Heavy Vehicle Use Tax - An annual excise tax collected by the IRS on vehicles with a taxable gross weight of 55,000 pounds or more. Taxable gross weight generally means the highest weight authorized for general operation (registered gross weight), and does not generally include special travel permits.29- 250 C.M.R. ch. 151, § A