29- 250 C.M.R. ch. 151, § D
Proof of Federal Heavy Vehicle Use Tax compliance is required at the time of registration. Notwithstanding, the Secretary of State may issue a temporary registration for a period not exceeding 45 days in order to allow the registrant time to comply. Permanent registration credentials may not be issued until the registrant satisfies HVUT requirements.
Newly Acquired Vehicles
Notwithstanding the above, a newly acquired vehicle being placed in the IRP may be registered without proof of HVUT payment. Proof must be received by the Commercial Vehicle Division within four months of registration or the Secretary of State will initiate suspension proceedings.
The Secretary of State may issue any registration for a qualified vehicle not registered in the IRP without evidence of HVUT compliance. Evidence of compliance must be received no later than four months from the month of issuance of the registration. The Secretary of State shall suspend the registration certificate, and registration plates for which evidence of HVUT compliance has not been received within four months.
29- 250 C.M.R. ch. 151, § D