International Registration Plan (IRP)

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.

Which vehicles are subject to the IRP? Apportionable vehicles are subject to the IRP.

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), a bus used in the transportation of chartered parties, 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.

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 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.

How do you apply for a new IRP account and an apportioned tag if your established place of business is Oklahoma? 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, you will use an Estimated Distance Chart to estimate your mileage. 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.

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 page for more information.

How do you add more weight or more jurisdictions to your existing cab card? Use a Schedule C, Supplemental Application to add more weight to your existing cab card. Use a Schedule A and Schedule B to add more jurisdictions to your existing cab card.

How do you replace a lost, stolen, or incorrect cab card? Use the Lost Credential Application.

How do you replace a lost or stolen license plate? Use the Lost Credential Application.

How do you renew your tag? A renewal application will be mailed to you 3 months prior to the expiration of your registration. You can also download a form from this page.

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.

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? An information guide is available here.