Did You Know?
Nebraska joined the IRP program in 1975 and IFTA in 1990. Prior to the base state agreements, carriers were required to file an application with each state they traveled in.
Did You Know?
Enforcement dates: IRP, January 31, 2013, IFTA, March 1, 2013, UCR, January 1, 2013
Did You Know?
Federal Heavy Vehicle Use Tax (HVUT) Form 2290 for the 2012/2013 year is now being processed by the IRS.
Cathy Beedle, Administrator
Motor Carrier Services Division, “One-Stop Shop”, is responsible for administering three programs for interstate motor carriers.
International Registration Plan (IRP)—The IRP is a licensing compact between member jurisdictions. Registrations issued under this agreement, are commonly referred to as apportioned or prorated registrations. Apportioned registration is an optional method of registration that provides for licensing a fleet of apportionable vehicles, operating in two or more jurisdictions, by payment of apportioned fees to the base jurisdiction. The base jurisdiction is responsible for transmitting the fees owed to the affected jurisdiction(s). Nebraska joined IRP, Inc. in 1975.
New applicants use estimated miles to determine a mileage percentage for each jurisdiction in which they intend to operate. Fees are calculated by multiplying the fee for that jurisdiction times the appropriate mileage percentage. The sum of all the fees calculated for each jurisdiction equals the total registration fees due. Established accounts file actual mile accrued by the fleet for the previous July through June period.
IRP registrants are required to maintain specific mileage records supporting their operation and must be provided during an audit. All registrants are subject to audit.
International Fuel Tax Agreement (IFTA)— IFTA is a fuel tax compact between member jurisdictions. Upon the completion of an application and payment of the appropriate fees, ($10 for the first qualified vehicle and $1 for each additional vehicle) one fuel tax license is issued by the base state that authorizes travel in all IFTA, Inc. member jurisdictions. A set of decals is also provided, per vehicle and must be displayed. In order to qualify for IFTA, you must operate in two or more jurisdictions and your registered gross vehicle weight must exceed 26,000 pounds.
Once you have obtained your IFTA credentials, you are required to file quarterly tax reports showing all miles traveled and fuel consumed in all member jurisdictions. Accurate records must be maintained by all licensees supporting mileage and fuel reported on the IFTA return and are subject to audit.
Unified Carrier Registration (UCR): is a new federal law that requires individuals and companies that operate commercial motor vehicles in interstate commerce to register their business with Nebraska and pay an annual fee based on the size of their fleet. The UCR applies to all states in the continental United States and the provinces of Canada (if the Canadian carrier travels in the lower 48 states, UCR is required), if the state or province in which your principal place of business is located, does not participate in the UCR program, you may choose another state in which to register. Nebraska will accept applications from individuals and companies located in Missouri, Manitoba and Ontario along with individuals and companies located in Nebraska.
The UCR replaces both Single State Registration System (SSRS) and the Nebraska Interstate Registration (Bingo Stamp) program.
In addition to the above programs, Motor Carrier Services issues titles and accepts payment of Nebraska Sales/Use Tax and Tire Fee (Form 6) for our carriers.
Motor Carrier Services
301 Centennial Mall South
P O Box 94729
Lincoln NE 68509-4729
(Toll Free) 1-888-622-1222
8:00 a.m.-5:00 p.m.