The heavy vehicle use tax period begins July 1 and ends the following June 30, and you must pay the full year’s tax on all vehicles that you have in use during the month of July.
Returns must be filed by the last day of the month following the month of the vehicle’s first taxable use in the tax period, even if you are filing the return just to suspend the tax for any vehicle. This means that July’s report and tax is due by August 31. They must be filed in accordance with the instructions applicable to the form on which the return is made.
