GENERAL INFORMATION FOR APPORTIONED REGISTRATION
Under the International Registration Plan, North Carolina registrants operating apportionable vehicles into or through one or more member jurisdiction shall file each year with the North Carolina Division of Motor Vehicles a uniform application for each apportionable fleet. All applicants for apportioned registration shall, make application in such manner on forms as the Commissioner shall furnish. A complete vehicle description of power units, and other information as required, shall be listed on each application. If fleet(s) of apportioned vehicles operate in certain jurisdictions, the applicant shall list auxiliary axles in addition to the power units.
Each Motor Carrier regulated by the Federal Highway Administration (FHWA) must have a Motor Carrier Bodily Injury and Property Damage Liability Certificate of Insurance (Form BMC91) on file with the Division of Motor Vehicles, before an apportioned license can be purchased.
Each For Hire Interstate Motor Carrier must have a Uniform Motor Carrier Bodily Injury and Property Damage Liability Certificate of Insurance (Form E) on file with the Division of Motor Vehicles, before an apportioned license can be purchased.
Proper limits of insurance coverage must be in force at all times. Cancellation of liability insurance requires surrender of license plate or proof of continuous coverage. Note: Any applicant making a false certification is guilty of a misdemeanor.
IT IS THE RESPONSIBILITY OF ANY REGISTRANT TO NOTIFY THE DIVISION OF MOTOR VEHICLES OF ANY CHANGE IN THEIR LIABILITY INSURANCE COVERAGE.
PROPERTY TAX STOP
General Statute 105-330, adopted by the North Carolina General Assembly in 1991, allows the renewal of a license plate to serve as a property tax listing for motor vehicles. The Statute allows the Division to refuse to renew a vehicle license plate when a stop has been placed on the vehicle registration file showing property tax has not been paid in accordance with the new provisions. Effective date of the Statute is January 1, 1993. To ensure that all property tax stops are cleared, when renewing your apportioned license plates bring a copy of your tax receipt (MAV-2) from the County Tax Assessors Office.
If you desire to apportion trailers, you may include trailers in your IRP fleet. The cost of an apportion trailer plate is $19.00 with no additional jurisdictional fees due.
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 (See definition of Established Place of Business in this manual on page 4). You must have 3 proofs of residency or place of business in NC.
• To establish residence in a jurisdiction, an applicant must demonstrate to the satisfaction of the jurisdiction at least three of the following:
1. If the applicant is an individual, his or her driver’s license is issued by that jurisdiction,
2. That the applicant’s federal income tax returns have been filed from an address in that jurisdiction,
3. That the applicant has paid personal income taxes to that jurisdiction,
4. That the applicant has paid real estate or personal property taxes to that jurisdiction,
5. That the applicant receives utility bills in that jurisdiction in its name, or
6. That the applicant has a vehicle titled in that jurisdiction in its name.
• 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. They are:
(a) Private – PVT – hauls property belonging only to the account holder
(b) Common Carrier – COM – any motor carrier which holds itself out to the general public to engage in the transportation of passengers or regulated property for compensation
(c) Contract Carrier – CON – any motor carrier transporting persons or regulated property for compensation or hire under contract to a particular person, firm or corporation
(d) For Hire Exempt – FHE – any person hauling for compensation commodities exempt from Federal regulations (exempt usually means commodities not processed)
(e) For Hire Leased – FHL – hauls Federally regulated property interstate operating under another person or company’s FHWA authority (MC Number)
(f) For Hire Rental – FHR – rents vehicles to others for transportation of property
• Commodity Class – the type of property transported by vehicles in a fleet. The commodity classes are as follows:
(a) A – All commodities (used with fleet types PVT, COM, CON or FHL)
(b) L – Logs (used with fleet types PVT or FHE)
(c) E – Exempt (interstate exempt commodities used with fleet types FHE or FHR)
(d) H – Household Goods Mover (used with fleet type COM)
(e) P – Passenger Bus (used with fleet type COM)
• 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. Our computer system uses the Weight Group concept to record license weight. We have two types of Weight Groups, Fixed or Variable. A Fixed Weight Group means that all jurisdictions of travel will have the same weight as the North Carolina weight declared. A Variable Weight Group means that some or all jurisdictions of travel will have a weight different than the declared North Carolina weight.
All weights in a Variable Weight Group must be within 10 percent of the declared North Carolina weight. If the weight is not within the 10 percent variance, the registrant must sign a statement of declaration explaining why a specific jurisdiction must be licensed in excess or below the North Carolina declared 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 eight (8) characters. Equipment Numbers are unique numbers that you assign to your vehicle(s).
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.
Federal Heavy Vehicle Use Tax—According to General Statute 20-88(j), effective October 1, 1985, North Carolina must refuse to register a heavy commercial motor vehicle with a gross weight of 55,000 pounds or more until the owner presents proof of payment that the Heavy Vehicle Use Tax has been paid to the United States Treasury.
Even if the vehicle is being registered for less than 55,000 pounds in the base state, proof of payment is required if the vehicle is being registered for 55,000 pounds or more in any other state listed on the cab card.
Proof of payment is the original or a photocopy of the receipted United States Treasury Heavy Vehicle Use Tax Return Schedule 1 (Form 2290) or if not available a copy of the Form 2290 with Schedule 1 attached as filed with the United States Treasury along with a photocopy of the front and back of the cancelled check covering the payment to the United States Treasury.
An apportioned fleet operator may trip lease apportioned equipment to another apportioned fleet operator or to a nonapportioned fleet operator; however, the registrant/lessor shall maintain adequate distance records in support of lease operations. The registrant/lessor shall be responsible for reporting on the apportioned application the distance traveled by his apportioned equipment while trip leased to others. An apportioned fleet operator should not report distance traveled by equipment trip leased from others.
Fleet distance shall mean the distance generated by motor vehicle power units which were part of the apportioned fleet during the period July 1 through June 30 preceding the year for which registration is sought. The distance to be reported for any motor vehicle power unit which was added to or deleted from the apportioned fleet during the distance reporting period shall be only those distance generated by the vehicle while it was part of the apportioned fleet during the distance reporting period. Distance shall include loaded and empty (deadhead and/or bobtail)
Distance traveled intrastate and interstate.
NOTE: The distance of a vehicle added by the original IRP-E Apportioned Equipment application would start accruing to the declared fleet as of the actual date of proportional registration. For vehicles being reapportioned in the same fleet, distance accrual would be continuous.
The distance of a vehicle added by supplemental application for original apportionment after the original IRP-E Apportioned Equipment application is filed would start accruing to the declared fleet as of the actual date of the proportional registration.
In instances where a vehicle or vehicles are added by supplemental application, during NC’s renewal period, for reapportionment in the same fleet after the original IRP-E Apportioned Equipment application is filed, distance accrual would be continuous.
The distance of a vehicle deleted by supplemental application would not be further accrued to the respective fleet from which deleted as of the actual date of acceptable evidence of removal.
The distance of a vehicle deleted from a fleet at the end of the registration year and full fee registered during NC’s renewal period for the next registration year, would not be further accrued to the respective fleet as of the actual date full fee registration license are purchased. For vehicles deleted from a fleet at the end of the registration year and not full fee registered during NC’s renewal period, distance would accrue to the respective fleet through the last day of NC’s renewal period.
All registrants are liable for the proper maintenance of their operational distance and equipment/ registration records so as to avoid the possibility of cancellation of registration privileges or further assessments.
Equipment/registration records shall include, but are not limited to, a vehicle or equipment listing of all NC apportioned equipment owned or operated, copies of IRP-M2 distance schedule, original IRP-E Apportioned Equipment application, all supplements filed, receipts received for any apportioned license turned in, (Form FS-20) and registrant copy-2 of apportioned registration cab card issued for each apportioned power unit.
In cases where registrant leases equipment from others and elects to license the leased equipment in his name as lessee, the registrant shall maintain, in addition to all information required for his own equipment, the lease dates (beginning and ending) for each leased vehicle.