Form 2290 is a heavy vehicle use tax required for registered vehicles with a gross weight equal to or greater than 55,000 pounds. Generally, if you have a vehicle registered in your name that has a taxable gross weight over 55,000 pounds, you need to file Form 2290 during the tax period beginning on July 1, 2022 and ending on June 30, 2023.
You will be asked to file for the first month during which the vehicle traveled on public highways, which would include the trip back from the place of purchase. The filing and tax payment will be due by the end of the following month. In other words, if you first drive the registered vehicle during March of 2023, you must complete the filing and pay the appropriate taxes by April 30, 2023.