CCH (cch.taxgroup.com) reports:
Individuals and organizations with 25 or more trucks, tractors or other heavy vehicles used on highways must now file Form 2290, Heavy Highway Vehicle Use Tax Return, electronically, the IRS announced. The American Jobs Creation Act of 2004 (P.L. 108-357) provides that taxpayers with at least 25 vehicles must file their Forms 2290 electronically, and the IRS had been putting its excise e-file system in place since last summer. To file electronically, taxpayers need to select an approved transmitter/software provider for Form 2290; more information is available about this on the IRS's website (www.irs.gov/efile/article/0,,id=170570,00.html). Form 720, Quarterly Federal Excise Tax Return, and Form 8849, Claim for Refund of Excise Tax, may also be filed electronically.
IR-2008-94, ETR ¶66,856
Other References:
Code Sec. 4481
CCH Reference - ETR ¶29,545.01
Tax Research Consultant
CCH Reference - TRC EXCISE: 18,000
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