Apportioned Registration

How to Apply

All new accounts must be set up online in TxFLEET. Visit TxFLEET and click on the “Apply for Motor Carrier Account” link.

Please contact the TxDMV Motor Carrier Division at TxFLEET@TxDMV.gov with any questions.

Austin Headquarters, Commercial Fleet Services Office Hours are 8 a.m. to 4:30 p.m. weekdays except Wednesdays, 9 a.m. to 4:30 p.m.

More Information

Proof of Heavy Vehicle Use Tax (HVUT), IRS Form 2290

The Heavy Use Vehicle Tax (HVUT) is a tax paid to the Internal Revenue Service (IRS). Federal law requires proof of payment of the HVUT when vehicles with a gross weight of 55,000 pounds (24,948 kg.) or more are registered.

Proof of payment for new or used units being titled and registered in Texas are required within sixty (60) days of the date shown on the title assignment.

The Carrier is required to pay this tax by filing a Federal Form 2290, Schedule 1 with the IRS. The original paid receipt can be either of the following:

1. The Form 2290 with the certified payment stamp by IRS for the current taxable year.
2. A copy of the Form 2290, Schedule 1 with or without a certified payment stamp along with a copy of the front and back of the cancelled check used to make payment to indicate the current payment has been made for HVUT.

The instructions for filing the Federal Form 2290 are here: www.irs.gov/pub/irs-pdf/i2290.pdf.
The Form 2290 can be located here: www.irs.gov/pub/irs-pdf/f2290.pdf.

Webinar: Heavy Vehicle Use Tax Orientation

Learn more about Heavy Vehicle Use Tax

Federal Laws and Regulations

• Federal Highway Administration Heavy Vehicle Use Tax
• IRS Information

For questions regarding this tax, contact the IRS at (800) 829-1040 or contact your local IRS office. Taxpayers may call 844-545-5640 to make an appointment. Visit the IRS website for more information.

IRP Section 315‐Application Process

(a) The Base Jurisdiction shall determine the manner, the standard for measuring distance (i.e., miles or kilometers), application process, and filing deadlines for applications for registration under the Plan.
(b) An application for registration under the Plan shall contain information elements required by the Plan and such other information that is required by the Base Jurisdiction.
(c) Except where the Plan permits an Applicant to use average per‐vehicle distance, an application for registration under the Plan shall contain the actual distance that the Fleet being registered was operated during the Reporting Period.
(d) If the Fleet did not accrue any actual distance during the Reporting Period, an applicant shall use average per‐vehicle distance.
(e) The expiration date of apportioned registration for all Apportioned Vehicles in a Fleet shall be the same date.

Irregular Mileage Hard Stops

• Average Miles in the base jurisdiction on a Renewal
• Same actual mileage on 2 or more jurisdictions
• Actual mileage for jurisdiction same as average miles
• Actual miles much less jurisdiction average miles
• Actual mileage same as last year
• Many actual miles end in 0
• Mileage exceeds 250k 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

An Electronic Logging Device (ELD) is an electronic device designed to comply with the Federal Motor Carrier Safety Administration’s (FMCSA) criteria to accurately record a driver’s driving time for Hours of Service (HOS) compliance. The International Registration Plan (IRP) and the International Fuel Tax Agreement (IFTA) each allow the use of electronic devices to document vehicle distance by jurisdiction provided that the required supporting data is maintained for audit purposes. The purchase of an ELD does not necessarily mean it will be compliant for IFTA and IRP purposes or vice versa. Beware of vendors stating that their systems are IFTA or IRP certified. There is no such certification. See the Electronic Logging Device page on the International Registration Plan, Inc.’s web site to access a chart showing some of the key differences and similarities between an ELD and a compliant IFTA/IRP electronic records device: https://www.irponline.org/page/ELD

IRP Compliance Audits

As an apportioned carrier, you are required to maintain detailed operational records in order to renew your apportioned registration each year. Base jurisdictions are required to examine an average of 3% of the number of renewed fleets each year to ensure compliance with the IRP and to guarantee that the proper revenues are being collected for each jurisdiction. As a result, every motor carrier registered with the TxIRP will be subject to a compliance examination of their operational records.

IRP Compliance Audit

Apportioned tow trucks must also maintain registration through the Texas Department of Licensing and Regulation (TDLR).

As a result of House Bill 2305 passed during the 83rd legislative session, the State of Texas stopped issuing inspection stickers and transitioned to a "Two Steps, One Sticker" vehicle inspection and registration program. Since March 1, 2015, your vehicle is no longer issued an inspection sticker and your cab card or registration receipt will serve as proof of inspection and registration. If you have any questions or need assistance, please call our office at 1-888-368-4689; or visit us online at www.TwoStepsOneSticker.com/motor-carriers.

UCR Requirement

Effective March, 2022, the 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. Videos include HOW TO Register, Identify Entity Types, and Reregister After Revocation.

FMCSA Official Registration Videos