Section 97.4. Proof of payment

(a) Documents. The following documents are acceptable as proof of payment of the heavy vehicle use tax:

(1) An Internal Revenue Service Form 2290, Schedule 1, validated by the Internal Revenue Service.

(2) A completed but unvalidated Internal Revenue Service Form 2290, Schedule 1, accompanied by a copy of both sides of the cancelled check made payable to the Internal Revenue Service.

(3) A letter from the Internal Revenue Service verifying that the tax has been paid.

(b) Modification of proof of payment. If the Internal Revenue Service amends or modifies its regulations relating to the acceptable proof of payment documents, the amendment or modification shall have the effect of amending or modifying this section. The amendment or modification will take effect upon the effective date of the Internal Revenue Service’s amendment or modification unless the Department publishes a notice in the Pennsylvania Bulletin prior to the effective date of the amendment, or within 30 days after the effective date of the amendment, stating that the amendment or modification will not take effect under 75 Pa.C.S. § 6103(d) (relating to promulgation of rules and regulations by department).