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The HVUT, or Heavy Vehicle Use Tax, is once a year tax paid by truck drivers or owners of trucking companies. It goes for drivers operating automobiles on our nation's highway, and anyone money goes towards maintaining roads, alleviating congestion, keeping the roads safe, and funding new contracts. What the ex-wife needs to have in this case, it to present evidence of not recognize such income has been received. And therefore, the computation of taxable income was erroneous.

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