- Weight-Distance Tax States
- Form 2290 – HVUT
- USDOT Number
- Proof of Financial Responsibility
Unified Carrier Registration Agreement (UCR)
This agreement was developed to govern the collection and distribution of registration information and fees paid by motor carriers, motor private carriers, brokers, freight forwarders, and leasing companies. All interstate for-hire and private property carriers are subject to this registration. Registration is required annually and fees are based on the number of commercial vehicles (tractors) owned or operated (including leased vehicles). Intrastate carriers which never cross state lines and never engage in interstate commerce are not subject to UCR. We can obtain the UCR for you as part of our Silver Trucker Package.
UCR records, upon which the annual applications and renewals are based, are required to be preserved for three (3) years from the due date or filing date, whichever is later, plus any time period included as a result of state decisions or inquires. The three (3) year period is the current calendar year and the prior two (2) calendar years. We offer this service for the convenience of our clients.
International Registration Plan (IRP) or Apportioned Registration
This is an agreement which provides for the apportioned registration of commercial motor vehicles that travel in two or more member jurisdictions. The fee is based on the total miles traveled in each jurisdiction and the registered Gross Weight of each vehicle. The registration fee is distributed to all jurisdictions in which the carrier requested the IRP registration.
Under the IRP, a carrier registers in a single base state or province, declaring all member jurisdictions in which he will operate, plus the actual or estimated miles of operation in each declared jurisdiction. The apportioned registration applies only to the vehicle licensing and does not satisfy operating authority, fuel tax, or any other taxes required by other state agencies.
All vehicles properly registered under the IRP will receive one license plate from their base jurisdiction and a cab card. The cab cards are vehicle specific and list all member IRP jurisdictions in which the vehicle is qualified to operate, plus the registered weight of the vehicle.
International Fuel Tax Agreement (IFTA)
This agreement was made between forty-seven states and ten Canadian providences requiring interstate motor carriers to report how much fuel they use within the borders of the jurisdictions and pay fuel taxes to them based on these reports. IFTA is a base state agreement under which carriers may report fuel used in all IFTA jurisdictions traveled by the carrier to one base jurisdiction. It also provides for fuel tax registration with the base jurisdiction for all IFTA states to be traveled. A cab card and one set of external decals are issued and the carrier is qualified to operate in all IFTA jurisdictions.
Any carrier based in an IFTA jurisdiction and who operates in two or more member jurisdictions must obtain a license under the IFTA agreement. These carriers may choose to purchase trip permits rather than a license with IFTA.
Each carrier must maintain a complete record of all fuel purchased and used in its operations, together with detailed mileage records on an individual vehicle basis. The mileage records must include both taxable and non-taxable usage of fuel; miles traveled for taxable and non-taxable use; and mileage recaps for each vehicle for each jurisdiction in which the vehicle operated.
When reporting fuel use taxes under IFTA, the carrier is required to file a quarterly tax report with their base jurisdiction. The single tax report contains reporting information for all IFTA jurisdictions traveled. The base jurisdiction is responsible for distributing the appropriate amount of taxes to the other jurisdictions traveled. The carrier submits one report and one check to the base jurisdiction. As part of our service, we can prepare and file all your quarterly tax and weight-distance tax returns.
A carrier is required to have an IFTA license if the vehicle is used, designed, or maintained for the transportation of passengers or property and
- Has two axles and a gross vehicle weight or registered vehicle weight exceeding 26,000 pounds; or
- Has three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds registered gross vehicle weight.
Drivers should keep the mileage on the Individual Vehicle Mileage Report (IVMR) form. This form is the original record generated in the course of operation and is used as a source document to verify the fuel report for accuracy. As part of our service, we can provide you with the IVMR and assist you with any questions.
Weight-Distance Tax States
Four states, (New Mexico, New York, Kentucky and Oregon) have a weight-distance tax in addition to the fuel use tax. The mileage rates are not reported under IFTA. Carriers will need to satisfy these taxes with each individual state that retains them.
New Mexico – all carriers with a gross vehicle weight over 26,000 pounds must have a weight distance tax account with New Mexico. In addition to IFTA, quarterly tax reports must be filed.
New York – the New York Highway Use Tax (HUT) is a weight distance tax levied on all carriers operating motor vehicles in excess of 18,000 pounds. A HUT account is required to be opened and every vehicle that travels in New York must be registered. Effective January 1, 2013, the HUT decal must be displayed on the vehicle.
Kentucky – A KYU weight distance account must be opened for all carriers with a combined weight of 60,000 pounds or more. Quarterly reports must be filed.
Oregon – Oregon Highway Use Tax is a mileage tax for all carriers with a gross vehicle weight over 26,000 pounds. Oregon requires a Weight Receipt and Tax Identifier Receipt to travel through the state. It also requires a bond to be filed to open the account, but they do not charge fuel tax fees. Reports must be filed on a monthly basis.
Form 2290 – HVUT
Form 2290 – Federal Heavy Vehicle Use Tax (HVUT)
HVUT applies to all vehicles having a taxable gross weight of 55,000 pounds or more. You must file Form 2290 if the vehicle is registered in your name under any state or District of Columbia law. This form is used to figure and pay any tax due on heavy vehicles and must contain information beginning July 1 and ending June 30. Records must be kept for at least 3 years after the date is due or paid. You should also keep copies of all returns and schedules you have filed. We will be happy to assist you with HVUT.
This form designates a process agent upon whom court papers may be served in any legal proceeding brought against a motor carrier, broker, or freight forwarder. Every motor carrier registered with the Federal Highway Administration must list the name and address of an agent from each state. We provide this service as part of our Trucker Bronze Package.
United States Department of Transportation (USDOT) Number
This number serves as a unique identifier when the USDOT collects and monitors the safety information of the company through audits, compliance reviews, accident investigations, and inspections. It must be registered with FMCSA and USDOT and is required for trucks transporting passengers or hauling cargo in interstate commerce or intrastate state carriers who transport hazardous materials requiring a safety permit.
Proof of Financial Responsibility
Financial responsibility means having insurance policies or surety bonds to meet the minimum public liability requirements. Public liability means liability for bodily injury, property damage, and environmental restoration on each power unit crossing state lines. These must be on file with the FMCSA. If your insurance is not kept current, the MC authority will be revoked.