- (a) The department shall accept as proof of payment of the heavy truck use tax a photocopy of the Form 2290, with the receipted Schedule 1 attached, and with documentation of payment of the tax due, such as a photocopy of both sides of a canceled check.
- (b) Substitute proof of payment may be used when, for example, the receipted Schedule 1 has not yet been received by a taxpayer who has filed a Form 2290.
Source. #7972, eff 10-17-03 (See Revision Note #1 at chapter heading for Saf-C 500); ss by #9995, INTERIM, eff 9-17-11, EXPIRED: 3-15-12 New. #10135, eff 5-23-12; ss by #13521, eff 1-13-23 (formerly Saf-C 520.04)