Glossary
Base jurisdiction
The single state or province where a carrier registers under IRP and licenses under IFTA, chosen by where the fleet is based and keeps its records. The base jurisdiction collects the fees and taxes and settles them with the other member jurisdictions.
Where this term is defined
This definition follows the authority that defines the term. Read the source directly:
International Registration Plan, Inc.Read more
The full guide goes past the definition into the filings, deadlines, and steps: IRP registration by state.
Related terms
IFTA
The International Fuel Tax Agreement, a compact among the lower 48 states and Canadian provinces that lets a carrier report and pay fuel taxes for all member jurisdictions on one quarterly return filed with its base jurisdiction. It applies to qualified motor vehicles used across jurisdiction lines.
IRP
The International Registration Plan, an agreement among US states and Canadian provinces for registering commercial vehicles that travel in more than one jurisdiction. Registration fees are apportioned by the share of miles a fleet runs in each member jurisdiction.
Apportioned plate
A single license plate issued under the IRP that lets a commercial vehicle operate in every member jurisdiction. The registrant pays each jurisdiction a share of the fee based on the miles the fleet travels there.
BMC-84 surety bond
The surety bond a property broker or freight forwarder files with FMCSA as its financial responsibility instrument. It guarantees payment to carriers and shippers; a broker may instead file a BMC-85 trust fund for the same amount.
Haul Handbook publishes educational information about trucking registration and compliance requirements. This is not legal, financial, or tax advice. Rules, fees, and deadlines change; confirm with the agency before you file or pay.