Heavy Vehicle Users Tax (H.V.U.T.) 2011 – 2012 forms are now available on-line. Remittance are due 11/30/11 for the period covering 7/1/11 – 6/30/11. The fees remain at the same as 2010 – 2011. Note that all Canadian carriers with a fleet size of over 25 qualified units, must file using a 3rd Party reporting service.