For vehicles registered at 55,000 lbs. and over, you need to file and pay a special federal highway use tax to the Internal Revenue Service (IRS) by filing Form no. 2290 (IRS E-filing). This is a required annual payment.
When you go to renew your registration, you need to submit proof of making this payment to the DMV. Acceptable proof of payment is a copy of IRS form 2290 receipted for payment by IRS listing the vehicle ID number for which tax was paid.