If Taxable Gross Weight is less than 55000 lbs., then you do not need to file the Heavy Vehicle Use Tax and the site will not allow you to select the vehicle. For a vehicle that was used 5,000 miles o...If Taxable Gross Weight is less than 55000 lbs., then you do not need to file the Heavy Vehicle Use Tax and the site will not allow you to select the vehicle. For a vehicle that was used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period, a credit for tax paid can be claimed on the first Form 2290 filed for the next period or a refund of tax paid can be claimed on Form 8849.