Apportioned Registration

The Texas Department of Motor Vehicles apportioned registration program (also known as the International Registration Plan – IRP) allows commercial carriers engaged in interstate operations to obtain registration credentials in one jurisdiction. This gives you the ability to travel across state lines without purchasing individual trip permits in each state.

Do You Qualify?

You may qualify for apportioned registration if you operate commercial vehicles in interstate commerce. For more information:

How to Apply

All new motor carrier accounts must be created online in TxFLEET.

  1. Visit TxFLEET
  2. Select “Apply for Motor Carrier Account”
  3. Follow the prompts to complete your application

Need Help?

  • Email: TxFLEET@TxDMV.gov
  • Response Hours
    • Monday, Tuesday, Thursday, Friday: 8:00 a.m. – 4:30 p.m.
    • Wednesday: 9:00 a.m. – 4:30 p.m.

Fees and Payment Information

  • How fees are calculated
    Registration fees are based on the distance percentages your vehicle or fleet operates in each jurisdiction.
  • Payment methods
    Fees must be paid online using one of the following:
    • Electronic check (ACH)
    • Credit card (a service charge of $0.25 + 2.25% applies)

More Information

Heavy Vehicle Use Tax (HVUT) – IRS Form 2290

The Heavy Vehicle Use Tax (HVUT) is a federal tax paid to the Internal Revenue Service (IRS).

Federal law requires proof of HVUT payment when registering vehicles with a gross weight of 55,000 pounds (24,948 kg) or more.

Proof of Payment Requirements

  • For new or used units being titled and registered in Texas, proof of payment must be provided within 60 days of the date shown on the title assignment.
  • Carriers must pay this tax by filing IRS Form 2290, Schedule 1.

Acceptable proof of payment includes:

  • A Form 2290 with the IRS certified payment stamp for the current taxable year, or
  • A copy of Form 2290, Schedule 1 (with or without stamp) plus a copy of the front and back of the cancelled check used to make payment.

Helpful Resources

Federal Laws and Regulations

For assistance with the Heavy Vehicle Use Tax (HVUT):

  • Call the IRS Help Line: (800) 829-1040
  • Contact your local IRS office
  • To schedule an appointment: 844-545-5640
  • Visit the IRS website for more information

IRP Section 315 Application Process

Application Oversight

Your Base Jurisdiction (the state where you register) sets:

  • How applications are submitted
  • Whether distance is measured in miles or kilometers
  • The application process
  • Filing deadlines

Required Information

Applications must include:

  • All information elements required by the IRP Plan
  • Any additional information required by your Base Jurisdiction

Distance Reporting

  • Applications must include the actual distance each fleet operated during the Reporting Period, unless average per-vehicle distance is allowed.

No Actual Distance?

  • If a fleet accrued no actual distance during the Reporting Period, you must use average per-vehicle distance.

Expiration Dates

  • All apportioned vehicles in the same fleet must share the same registration expiration date.

Irregular Mileage Hard Stops

When reviewing mileage for apportioned registration, the following irregular mileage “hard stops” may trigger additional review or require clarification:

  • Average miles in the base jurisdiction on a renewal
  • Same actual mileage in two or more jurisdictions
  • Actual mileage for jurisdiction same as average miles
  • Actual miles much less than jurisdiction average miles
  • Actual mileage same as last year
  • Many actual miles end in 0
  • Mileage exceeds 250,000 per unit
  • More than 75% of mileage in a single non-base jurisdiction
  • Actual mileage for one jurisdiction only
  • Jurisdiction with actual mileage of only 1 mile

Electronic Logging Devices (ELDs)

An electronic logging device (ELD) is an electronic system that records a driver’s hours of service (HOS) to meet FMCSA requirements.

Both the International Registration Plan (IRP) and the International Fuel Tax Agreement (IFTA) allow carriers to use electronic devices to track vehicle distance by jurisdiction, as long as the required supporting records are kept for audit purposes.

Important to know:

  • Purchasing an ELD does not guarantee that it is compliant for IRP or IFTA recordkeeping.
  • There is no such thing as an IFTA- or IRP-certified ELD. Be cautious of vendor claims.

For more information, including a chart comparing ELDs with IFTA/IRP electronic records devices, visit:
IRP, Inc. – Electronic Logging Devices

IRP Compliance Audits

As an apportioned carrier, you must maintain detailed operational records in order to renew your apportioned registration each year.

Each base jurisdiction is required to audit an average of 3% of renewed fleets annually to ensure IRP compliance and confirm that revenue is properly distributed to all jurisdictions.

Because of this requirement, every motor carrier registered under TxIRP may be selected for a compliance audit of their operational records.

For more information: IRP Compliance Audit

Tow Trucks

Apportioned tow trucks must also maintain registration with the Texas Department of Licensing and Regulation (TDLR) in addition to apportioned registration through TxDMV.

Inspections

As a result of House Bill 2305 (83rd Legislature), Texas ended the use of vehicle inspection stickers and moved to the “Two Steps, One Sticker” program.

Since March 1, 2015, vehicles are no longer issued an inspection sticker. Instead, your cab card or registration receipt serves as proof of both inspection and registration.

For questions or assistance:

UCR Requirement

Effective March 2022, TxDMV requires IRP applicants to be current with their Unified Carrier Registration (UCR), if applicable.

FMCSA Registration Training

The Federal Motor Carrier Safety Administration (FMCSA) offers a video series on motor carrier registration.

Topics include:

  • How to register
  • Identifying entity types
  • Reregistering after revocation

You can view the full series on the FMCSA website.