International Registration Plan (IRP)
The online IRP/IFTA System allows for new registrations, supplemental registrations and renewals.
What is the International Registration Plan (IRP)? The IRP is an agreement among U.S. states, the District of Columbia, and most provinces of Canada. The agreement provides for the payment of apportionable registration fees, based upon total distance operated in all jurisdictions.
How does the IRP work? Apportionable registration fees are paid to the various jurisdictions in which vehicles of a fleet are operated. Only one (1) license plate (otherwise known as an "apportioned tag" or a "prorated tag") and cab card are issued for each fleet vehicle. The license plate and cab card are issued by the base jurisdiction. You must keep track of the mileage traveled in each member jurisdiction and file this information with your base jurisdiction. The base jurisdiction uses this information to calculate and distribute fees to the entitled member jurisdictions. Audits are conducted by the base jurisdiction to ensure compliance with the plan.
What vehicles are subject to the IRP? Apportionable vehicles are subject to the IRP. In addition, effective January 1, 2016, Oklahoma charter buses traveling interstate with three or more axles or a weight of more than 26,000 pounds must register for license plates with IRP through the Oklahoma Corporation Commission.
What is an apportionable vehicle? An apportionable vehicle is (a) any power unit used, or intended for use, in two or more member jurisdictions and used primarily in the for-hire transportation of persons or (b) a power unit designed, used, or maintained primarily for the transportation of property, and:
- Having two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds, or
- Having three or more axles (regardless of weight), or
- Used in combination when the gross vehicle weight of such combination exceeds 26,000 pounds.
A recreational vehicle, a vehicle displaying restricted plates (such as a farm plate) or a government-owned vehicle is not an apportionable vehicle. Vehicles not deemed to be apportionable vehicles may still be registered under the IRP, if you wish.
- Yes. Effective January 1, 2016, Oklahoma charter buses traveling interstate with three or more axles or a weight of more than 26,000 pounds must register for license plates with IRP through the Oklahoma Corporation Commission.
- Oklahoma charter buses wishing to operate interstate will no longer register for license plates with the Oklahoma Tax Commission. Instead, they will register with IRP through the Oklahoma Corporation Commission.
- Charter bus companies can register with IRP any time before January 1, 2016.
What credential do you receive when you register? You will receive a license plate and a cab card for each power unit.
What is the difference between a straight tag and a prorated tag? Check this page concerning straight tags and prorated tag for an explanation of the two.
What is an IRP cab card? An IRP cab card is evidence of vehicle registration. It states the registered weight of the vehicle and lists each jurisdiction in or through which the vehicle is registered to operate. A valid IRP cab card must be carried in each apportionable vehicle.
What states and provinces participate in the IRP? All lower 48 states and the southernmost Canadian provinces participate in the IRP.
Which state or province should you use as your base jurisdiction? You must use a state or province where you have an established place of business where you accrue mileage, and where you can make operational records available. If you do not have an established place of business, you must use the state or province that you use as your residence. This state or province must be a place where you accrue mileage and where you can make operational records available.
- Use the online IRP System.
- Use paper forms. Start with reading the New Application Requirements. You'll need to complete Schedule A, Schedule B, and Schedule G. If you do not qualify as an established place of business, but as a resident, you'll also need to complete the Statement of No Established Place of Business form.
What is the alternative to getting an apportioned tag? For registration purposes, you may want to purchase a trip permit and a temporary fuel permit from each state into which you will cross. While Oklahoma uses Comdata to issue trip permits and 120-hour fuel permits, each state is different. You'll have to check with each jurisdiction to purchase trip permits and temporary fuel permits. Keep in mind that you'll need a temporary fuel permit to come back into your base state.
What is the cost of an apportioned tag? The cost depends upon the purchase price of the vehicle, the age of the vehicle, and the weight at which the vehicle will be registered in each jurisdiction. Estimated mileage is also part of the calculation. If you are a new registrant with no mileage history, there is a standard "average distance per jurisdiction”, which will be calculated for each vehicle. The average cost of an apportioned plate for a new vehicle, registered for 80,000 pounds for all jurisdictions, is $1,600-$1,800. For each renewal year, registration fees are based upon actual mileage driven and estimated mileage in added jurisdictions.
IRP, Inc. offers the Celtic Fee Estimator on line. The Celtic Fee Estimator is a tool to help you estimate the fees associated with registering apportioned vehicles based on various factors, including the distance associated with the jurisdictions traveled. This tool may be useful when you already have an established account.
Do you have to file a Form 2290 before you can get an apportioned tag? For more information on the IRS Form 2290 (Heavy Highway Vehicle Use Tax), click here.
Do you also need an International Fuel Tax Agreement (IFTA) license if you have an apportioned tag? Generally, yes. Check this IFTA page for more information.
- For registration periods beginning on or after January 1, 2015, all IRP cab cards will show all jurisdictions.
- Use the online IRP System.
- Use paper forms. Use a Schedule C Supplemental Application to add more weight to your existing cab card.
- Use the online IRP System.
- Use paper forms. A renewal application will be mailed to you 3 months prior to the expiration of your registration. You can also download an IRP Renewal Form.
Can you get an apportioned tag by visiting a tag agent? Yes. A list of motor license agents (tag agents) who process IRP applications is available here.
How do you dispute a decision made by the Transportation Division? You must file an application protesting the decision. The rules governing this type of proceeding can be found in Chapter 5. You may prepare your own application or use this sample dispute application.
Is credit allowed for a vehicle that has been wrecked, sold or in some other manner removed from a registered fleet? If a vehicle is permanently withdrawn from a proportionally registered fleet because it has been destroyed, sold or otherwise completely removed from service, credit shall be allowed. Such credit shall be a sum equal to the amount paid with respect to such vehicle when it was first proportionally registered in the registration year, reduced by those months elapsing since the beginning of the registration year. The credit may be applied against subsequent additions to the fleet to be prorated or for other additional registration fees assessed. In no event shall credit be allowed for fees beyond such registration year, nor shall any such amount be subject to refund. Provided, further, that vehicles removed from a prorated fleet or sold to a nonprorated fleet for operation in Oklahoma shall be registered in Oklahoma for the remaining portion of the year.
What's the best method to help me determine if I have all my paperwork together to apply for an apportioned tag or renew an apportioned tag? A checklist is available to help you ensure you have all the paperwork needed.
Where can you find more information about IRP application processing? A manual is available to provide details.
Does IRP Inc. offer additional information about the international apportioned commercial motor vehicle registration process? More information about the IRP registration process is available at the IRP website.