(a) Proof of payment or proof of exemption shall consist of the original or a photocopy of a receipted “Schedule of Taxable Highway Motor Vehicles” (Form 2290 Schedule 1). In addition, proof of payment may consist of the “Heavy Vehicle Use Tax Return” (Form 2290) and a copy of Schedule 1 submitted to the Internal Revenue Service, along with proof of payment of the tax. Every proof submitted must contain the vehicle identification number(s) of the heavy vehicle or vehicles for which it is submitted except such numbers shall not be required with respect to returns showing payments for fleets of more than 20 vehicles or exemptions for more than nine vehicles.

(b) The provisions of this Part with respect to the filing of proof shall not apply to the exempt heavy vehicles set forth in section 27.2(b)(1)-(2) of this Part. Such vehicles are exempt from Internal Revenue Service requirements for filing heavy vehicle use tax returns. However, the registrant of such vehicle may file a properly completed declaration of exempt status (Form MV-3HV) with an application for registration or renewal of registration for such vehicle if the department has indicated to such registrant that proof of payment or exemption is required to be filed.