Who must pay the Federal Heavy Vehicle Use Tax?

You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, and ending on June 30, of a tax year, if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.