TRUCK TAX

Information for Trucker in North Carolina

International Registration Plan (IRP)

IRP, commonly referred to as Apportion, is a reciprocal agreement for registering vehicles that travel in two or more member jurisdictions. Under the Plan, the interstate operator is required to file an application with their base jurisdiction, which issues a base apportioned license plate and cab card. The base plate and cab card are the only identification or credentials required to qualify the carrier to operate interstate or intrastate in IRP member jurisdictions. The cab card will list those jurisdictions in which the operator has qualified and paid registration fees.

The percentage of miles traveled in each jurisdiction is the basis of IRP registration fees. The number of miles traveled in each jurisdiction for which the registrant apportioned determines the total fees due for an apportioned license plate and cab card. In most cases, the declared gross vehicle weight of the truck or combined gross vehicle weight of the power unit and any trailer determines the fees.

"Apportionable Vehicle" means any vehicle (except trailers, recreational vehicles, vehicles displaying restricted plates, city pickup and delivery vehicles, buses used in transportation of chartered parties, and government-owned vehicles) used or intended for use in two or more member jurisdictions that allocate or proportionally register vehicles, and is used for the transportation of persons for hire or designed, used or maintained primarily for the transportation of property and is:

  • A power unit having two axles and a GVW or registered GVW over 26,000 lbs. -or-
  • A power unit having three or more axles, regardless of weight -or-
  • Used in combination, when the weight of such combination is over 26,000 lbs. GVW

New Account/Fleet

In order to establish a new IRP account and/or fleet, the following criteria must be met:
  • Established Place of Business - in order to apportion based in North Carolina you must be a resident of North Carolina or have an Established Place of Business in North Carolina. You will need 3 forms of proof of residency:
    • NC Secretary of State Papers
    • Copy of driver license
    • Vehicle title (other than the one they are registering)
  • Apportionable Vehicle - (1) a power unit having two axles and a gross vehicle weight in excess of 26,000 pounds; or (2) a power unit having three axles or more regardless of weight; or (3) when the combination exceeds 26,000 pounds gross vehicle weight.
  • Must operate in two or more jurisdictions
  • Type of Operation - every fleet in your IRP Account must be designated by a Fleet Type that describes your type of business.
  • Commodity Class - the type of property transported by vehicles in a fleet.
  • Insurance Certification - must furnish the Division your insurance company name and policy number; depending upon your Fleet Type, specific insurance forms may be required as proof of proper liability insurance coverage.
  • (**Certification of Bobtail Insurance Coverage Only will not be acceptable.)
  • Jurisdictions of Travel - you must indicate all jurisdictions of travel that you wish your fleet to be apportioned that covers your scope of operation. Estimated distance will be used to base your operation for each jurisdiction. The estimated distance used is based on an average of all actual distance reported for a jurisdiction and all vehicles apportioned for that jurisdiction during a prior registration year. You may use your own anticipated estimated distance for a jurisdiction but you must furnish documentation to justify the distance reported. (After your first renewal, you will be required to report all actual distance accrued in the fleet for the reporting period.)
  • Apportioned Licensed Weight - you must declare the North Carolina Base Weight.
  • Equipment - every IRP Account/Fleet must have vehicles associated in order to be active. All fleets must consist of at least one power unit (except for Pool Fleet Trailers). Each piece of equipment must be identified by an Equipment Number. Equipment Numbers may consist of up to 8 characters. Equipment Numbers are unique numbers that you assign to your vehicle(s).
  • Need bill of sale if purchasing from dealer

Application Forms Needed

  • IRP-A Apportioned Account Application
  • IRP-F Apportioned Fleet Application
  • IRP-M1 Apportioned US Estimated Mileage Application (page 1 of 2)
  • IRP-M1 Apportioned US Estimated Mileage Application (page 2 of 2)
  • IRP-W Apportioned Weight Group Schedule
  • IRP-E Apportioned Equipment Application
The applications must be signed and dated by an authorized representative of the account for the application to be complete. You can mail forms in or visit office: (cannot fax info) Raleigh Office Location and Mailing Address—

International Registration Plan Section
North Carolina Division of Motor Vehicles
1425 Rock Quarry Road—Suite 100
Raleigh, North Carolina 27610
(Just North of 1-40, Exit 300)
Raleigh Telephone— (919) 861-3720
Fax (919) 733-5300

Charlotte Office Location and Mailing Address—
International Registration Plan Unit
North Carolina Division of Motor Vehicles
6016 Brookshire Blvd.
Charlotte, North Carolina 28216
Charlotte Telephone— (704) 392-2112
Fax (704) 393-8280

IRP Record Keeping

As an IRP Registrant you are required to record your mileage for each state traveled and report this mileage on your IRP renewal application for the reporting period required. Mileage reported shall include all movement (Interstate and Intrastate) including loaded, empty, deadhead and/or bobtail miles.

Documents Needed For Renewal

  • Insurance
  • Form IRP-A (Apportioned Account Application)
  • IRP-F (Apportioned Fleet Application)
  • IRP-E (Apportioned Equipment Application)
  • IRP-M2 (Apportioned Mileage Application)
  • IRP-W (Apportioned Weight Group Schedule)
  • MCS-150 (USDOT Number)
Refer to IRP Manual for complete details.

Unified Carrier Registration (UCR)

On January 1, 2007, the Single State Registration System was repealed and replaced with Unified Carrier Registration (UCR). UCR requires individuals and companies that operate commercial motor vehicles in interstate or international commerce register their business with California and pay an annual fee based on the size of their fleet. Motor private carriers, freight forwarders, brokers, and leasing companies are also subject to UCR.

Who is Subject to UCR?

All motor carriers (for-hire, private and exempt) – as well as brokers, freight forwarders, and leasing companies operating in interstate or international commerce are subject to the UCR. Entities based in Canada and Mexico that are involved in interstate or international commerce in the United States are also subject to UCR.

Who is not Subject to UCR?

The following groups are not subject to UCR:

(1) Entities that receive USDOT numbers under the PRISM program as "registrants" but have no interstate operating authority;

(2) Except when a state has adopted the UCR Program for intrastate carriers, purely intrastate carriers, that is those that do not handle interstate/international freight or make interstate/international movements;

(3) Private motor carriers of passengers, meaning those that operate as a private motor carrier engaged in the interstate/international transportation of passengers which is provided in the furtherance of a commercial enterprise and is not available to the public at large.

No UCR Credential is required to be carried in the commercial motor vehicle. If you operated in previous years, back to 2007, and did not register in the UCR for those registration years, you must pay the prior year fees to avoid possible enforcement action. You can pay online with Visa, Mastercard or eCheck at www.ucr.in.gov or mail in the application. To register by mail, please complete the enclosed UCR application form and send your application and payment to:

NC Division of Motor Vehicles
International Registration Plan Section
1425 Rock Quarry Rd., Suite 100
Raleigh North Carolina 27610



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