- (a) As applicable, an applicant must provide proof of payment of the heavy vehicle use tax imposed by 26 U.S.C. §4481, et seq. and 26 C.F.R. Part 41 with an application under this chapter as required by 26 C.F.R. §41.6001-2.
- (b) The department adopts by reference 26 C.F.R. §41.6001-2.
Source Note:The provisions of this §217.31 adopted to be effective November 14, 2024, 49 TexReg 8980.