IRP & IFTA
REGISTRATION MANUAL
OKLAHOMA CORPORATION COMMISSION
TRANSPORTATION DIVISION
IRP / IFTA SECTION
Revised May 2015
PREFACE
Oklahoma is a member jurisdiction of both the International Registration Plan (IRP) and the International Fuel Tax Agreement (IFTA).
IRP is an interjurisdictional compact that authorizes apportioned registration of commercial vehicles and provides for the recognition of such registration among participating jurisdictions. The base-plate jurisdiction communicates and transmits apportioned registration fees to other jurisdictions on behalf of its IRP registrants.
IFTA is an interjurisdictional agreement that authorizes fuel tax licensure and reporting, and provides for the recognition of such licenses by participating jurisdictions. The license issuing jurisdiction communicates and transmits fuel tax funds to other jurisdictions on behalf of licensees.
This manual is an information guide to assist in the preparation of applications for apportioned registration, fuel tax licensure, and fuel tax reporting. The information contained in this manual is not a substitute for, nor does it supersede Oklahoma law, Oklahoma Corporation Commission rules, or the requirements of the IRP and IFTA compacts. This manual is not to be utilized as legal authority.
If you have a specific inquiry or concern that is not covered in this manual, please contact the IRP/IFTA section, Monday through Friday between the hours of 7:30 AM to 4:30 PM at the following address or telephone numbers:
Oklahoma Corporation Commission
Transportation Division - IRP/IFTA Section
2101 N Lincoln Blvd, Suite 312
Oklahoma City, OK 73105
IRP: |
(405) 521-3036 |
IRP FAX: |
(405) 525-2906 |
IFTA: |
(405) 521-3246 |
IFTA FAX: |
(405) 522-6246 |
Oklahoma Corporation Commission website:
www.occeweb.com
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TABLE OF CONTENTS
Page # IRP Topic (IFTA follows)
1.Preface.
2.Table of Contents.
4.What is IRP?
5.IRP Terms and Definitions.
8.Requirements for Oklahoma Apportioned Registration.
9.General Base-Plate, Fleet, and Vehicle Requirements.
10.Registration Documentation Requirements.
10.Established Place of Business.
11.Registering as a Resident.
12.Statement of No Established Place of Business.
13.Documentation to Show Ownership of Vehicle(s).
13.IRP Applications.
14.Where to File an Application.
14.When to File an Application.
15.Where and How to Pay an IRP Application / Bill.
15.Application Types (online).
16.Application General Information (other than online).
16.Completing Schedule A (new fleet or renewal fleet vehicle list).
19.Completing Schedule B (jurisdiction distance reporting).
20.Completing Schedule C (add or delete vehicles list).
20.Performance & Registration Information Systems Management
20.Federal Heavy Highway Vehicle Use Tax (IRS Form 2290).
20.Performance & Registration Information Systems Management (PRISM).
21.Unified Registration System (URS)
21.Proof of Financial Responsibility (MC Authority/Liability Insurance).
22.Vehicle Credentials (Issuance and Identification).
22.Replace Vehicle Credentials.
23.Registrant Types (Motor Carrier, Vehicle Owner).
23.Trip Leased Vehicle(s).
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TABLE OF CONTENTS
Page # IRP Topic (continued)
23.Unladen Permit (Hunters Permit).
24.Temporary Registration.
24.72 - Hour Trip Permits.
24.Rental Company Fleet Vehicles.
25.Household Goods Carriers.
26.Record Keeping Requirements under IRP.
International Fuel Tax Agreement Topic
27.IFTA Terms and Definitions.
29.IFTA Licensing Requirement.
29.Fuel Permits.
29.Display of Credentials.
29.IFTA Reporting Requirements.
30.License Cancellation Provisions.
30.Record Keeping Requirements.
31.Distance Reporting System.
31.Individual Vehicle Distance Records and Trip Permits.
32.Tax Paid Fuel Purchase (Receipt Documentation and Content).
33.Bulk Fuel (Requirements).
34.Auditing Under IRP & IFTA.
Appendix - IRP (Forms and Samples)
35.Appendix - Forms & Schedules to Register under IRP.
35.Appendix - IRP Vehicle Types.
36.Appendix - IRP Application Schedule A.
37.Appendix - IRP Application Schedule B.
38.Appendix - IRP Application Schedule C.
39.Appendix - IRP Renewal Form Vehicle Page (sample).
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TABLE OF CONTENTS
Page # Appendix - IRP (Forms and Samples continued)
40.Appendix - IRP Renewal Form Jurisdiction Distance Page (sample).
41.Appendix - IRP Renewal Form Signature Page (sample).
42.Appendix - Replacement Credentials Form.
43.Appendix - Oklahoma Security Verification Form (OSVF sample).
44.Appendix - Heavy Highway Vehicle Use Tax Return (sample pg 1).
45.Appendix - Heavy Highway Vehicle IRS Form 2290 (sample pg 2).
Appendix - IFTA (Licensure Sample Forms and Reports)
46.Appendix - IFTA Decals (sample).
46.Appendix - IFTA License (sample).
47.Appendix - IFTA License and Decal Application Form (front).
48.Appendix - IFTA License and Decal Application Form (back).
49.Appendix - IFTA Quarterly Report (page 1).
50.Appendix - IFTA Quarterly Report (page 2).
51.Appendix - IFTA Quarterly Report (page 3).
Note: All IRP and IFTA applications, forms, and other information may be found
through the Transportation Division's pages on the Oklahoma Corporation
Commission website: www.occeweb.com
WHAT IS IRP
The International Registration Plan is a registration reciprocity agreement among its member jurisdictions including the contiguous states of the United States, the District of Columbia, and provinces of Canada. The Plan provides for payment of apportionable fees on the basis of total distance operated in all member jurisdictions. IRP's fundamental principle is to promote and encourage the fullest possible use of the highway system.
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IRP TERMS AND DEFINITIONS
Applicant - A person in whose name an application is filed for registration under the Plan.
Application - A filing to the Oklahoma Corporation Commission, pertaining to apportioned registration under the IRP Plan.
Apportionable Vehicle - Any power unit (except as provided below) that is used or intended for use in two or more member jurisdictions and that is used for the transportation of persons for hire or designed, used, or maintained primarily for the transportation of property, and:
Has two (2) axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds (11,793.401 kilograms), or
Has three (3) or more axles, regardless of weight, or
Is used in combination, when the gross vehicle weight of such combination exceeds 26,000 pounds (11,793.401 kilograms).
Note: Fleet vehicles that do not operate in more than one jurisdiction for an entire registration year plus six months, are considered as not intended for use in more than one jurisdiction, and are presumed not apportionable, unless circumstances presented by the registrant overcome such presumption.
Note: IRP ballot 391 removes the exemption for charter bus(es). On January 1, 2016, charter bus(es) will be included in the definition of an apportionable vehicle and be required to display apportioned registration.
Optionally Apportionable Vehicles are:
A truck or truck tractor, or the power unit in a combination of vehicles having a gross weight of 26,000 pounds (11,793.401 kilograms), or less.
Through December 31, 2015 a bus used in the transportation of chartered parties, may be registered under the International Registration Plan at the option of the registrant. Contact the Oklahoma IRP section for information.
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Non-Apportionable Vehicles are:
Commercial vehicles used solely within one jurisdiction (intrastate), such as vehicles used for city pick-up and delivery, or displaying restrictive plates that have geographic area, distance or commodity restrictions.
Recreational vehicles used for personal pleasure or travel by an individual or family.
A bus used in the transportation of chartered parties.
Government owned vehicles.
Note: IRP ballot 391 removes the exemption for charter bus(es). On January 1, 2016, charter bus(es) will be included in the definition of an apportionable vehicle and be required to display apportioned registration.
Audit - The examination of a registrant’s records, including source documents, to verify the distances reported in the Registrant’s application for apportioned registration and evaluate the accuracy of the Registrant’s distance-accounting
system for its Fleet. Such an examination may be of multiple Fleets for multiple years.
Base Jurisdiction - The member jurisdiction to which an applicant applies for apportioned registration under IRP, or the member jurisdiction that issues apportioned registration to a registrant under the IRP plan.
Cab Card - Evidence of registration, other than a plate, issued for an apportioned vehicle registered under the Plan by the base jurisdiction and carried in or on the identified vehicle.
Carrier - A fleet operator, which engages in the transportation of passengers or property for compensation, or hauls its own commodity.
Credentials - Identification plates and cab cards.
Enforcement Date - The date the base jurisdiction requires a registrant to display the new registration year's credentials.
Established Account - An IRP account for which at least one fleet's vehicle(s) has been approved and registration fees have been paid in full.
Fleet - One or more apportionable vehicles designated by a registrant for distance reporting.
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Grace Period - A period of time from the expiration of apportioned registration until the enforcement date for new (renewed) credentials.
Household Goods Carrier - A carrier handling personal effects and property used or to be used in a dwelling, or furniture, fixtures, equipment, and the property of stores, offices, museums, institutions, hospitals, or other establishments, when a part of the stock, equipment, or supply of such stores, offices, museums, institutions, including objects of art, displays, and exhibits, which, because of their unusual nature or value, requires the specialized handling and equipment commonly employed in moving household goods.
In-Jurisdiction Distance - All of the distance operated during the reporting period, or the distance estimated to be operated by a fleet in a particular member jurisdiction for the registration year.
Interjurisdiction Movement - Vehicle movement between or through two or more jurisdictions.
Intrajurisdiction Movement - Vehicle movement from one point within a jurisdiction to another point within the same jurisdiction.
IRP - The International Registration Plan (The Plan).
Jurisdiction - A country or a state, province, territory, possession, or federal district of a country.
Member Jurisdiction - A jurisdiction that has applied and been approved for membership in the International Registration Plan.
New Operation - Vehicle or fleet(s) of vehicles not previously registered under IRP. This does not include an existing fleet that is increasing the number of vehicles or expanding an area of operation.
Operational Records - Source documents that evidence distance traveled by a fleet in each member jurisdiction, such as fuel reports, trip sheets, and driver's logs. This includes items generated through on-board recording devices, and electronically maintained records.
Operations - The actual movement of vehicle(s). This may be interstate or a combination of interstate and intrastate.
Person - A natural person or business entity such as a corporation, partnership, or limited liability company.
PRISM - The Performance & Registration Information Systems Management is a federal/state safety program to identify motor carriers with poor safety records.
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Registrant - A person in whose name a properly registered vehicle is registered.
Registration Agent - A person hired by an applicant or registrant to prepare and/or file applications or other documents required for apportioned registration in Oklahoma.
Registration Year - The twelve month period during which, under the laws of the base jurisdiction, the registration issued to a registrant by the base jurisdiction is valid.
Regular Business Hours - Monday through Friday, except holidays, 7:30 AM to 4:30 PM Central Standard/Daylight time.
Reporting Period - The period of twelve consecutive months immediately prior to July 1 of the calendar year immediately preceding the beginning of the registration Year for which apportioned registration is sought. If the Registration Year begins on any date in July, August, or September, the Reporting Period shall be the previous such twelve-month period.
Total Distance - All distance (including trip permits) accrued be a fleet of apportioned vehicles in all member jurisdictions during the reporting period.
Trip Permit - A permit issued by a member jurisdiction in lieu of apportioned or full registration.
Unified Carrier Registration (UCR) - A program that requires both for-hire carriers and private carriers operating in interstate or international commerce to register annually. Companies operating solely as brokers, freight forwarders, or leasing companies are also required to register under the UCR. Contact Oklahoma's requirements section at 405-521-2251 for details.
Unified Registration System - FMCSA rule requiring biennial updates to DOT info.
REQUIREMENTS FOR OKLAHOMA APPORTIONED REGISTRATION
The applicant or registrant is responsible for providing all documentation required to register vehicle(s) under IRP in Oklahoma. Applications that do not include all the required documentation may be delayed until such documentation is received and may be subject to enforcement.
To operate in multiple jurisdictions, an IRP fleet should register in its base jurisdiction (state or province) as an Established Place of Business. If the fleet does not have an Established Place of Business in any jurisdiction, registration may be sought under the Residency requirements.
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GENERAL BASE-PLATE, FLEET, AND VEHICLE REQURIEMENTS
To register vehicle(s) with Oklahoma as the base jurisdiction, under the International Registration Plan, the following must be provided:
An IRP application indicating the appropriate applicant and vehicle information.
Proof of an Established place of business or Residency in Oklahoma (see below); and
Documentation to show ownership of vehicle(s) (not previously registered); and
Proof of prior registration and payment of prior registration fees, if the vehicle(s) were registered in another member jurisdiction; and
Completed original application forms: Schedule A and B or supplemental application schedule C (adding vehicle(s) to a current fleet); and
Proof of payment of the Federal Heavy Vehicle Use Tax (IRS form 2290) if applicable; and
Proof of financial responsibility (liability insurance): either a motor carrier operating authority number (MC Number) or an Oklahoma Insurance Verification form or, if the vehicle(s) are leased on to a motor carrier, a copy of the lease agreement; and
The USDOT number and associated FEI/SSN of the motor carrier(s) responsible for the safety of every vehicle in the fleet. This includes the registrant (if applicable) and any leased-to motor carriers. If the USDOT number of the registrant and carrier responsible for safety are different, both USDOT numbers must be included on the application.
Note: To avoid processing delays please ensure current filing of the Unified Carrier Registration (UCR). For information contact the UCR requirements section at (405) 521-2251 or online at http://www.occeweb.com/TR/UCR.htm.
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