If your truck is registered over 55,000 lbs., you are required to pay the HVUT, Form 2290. You can file online at www.irs.gov. The receipted copy is required to be submitted to the Motor Carrier Services office when registering a new unit and when the unit(s) are renewed, as well as the county office if you have a truck not apportioned, but over 55,000 lbs. registered weight.