IRS News Release IR 2011-77 (Jul. 15, 2011)

(for truckers and other owners of heavy highway vehicles, next federal highway use tax return (Form 2290) due Nov. 30, 2011, rather than Aug. 31, 2011; extension due to scheduled expiration of highway use tax on September 30, 2011, and need to eliminate confusion if the Administration signs any reinstatement or modification into law; IRS specifies that returns should not be filed nor payments made before Nov. 1, 2011; states must accept Schedule 1 that was stamped by IRS for previous year's return, thus farmers can register covered vehicles with state or local authority).