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.
INTERNATIONAL REGISTRATION PLAN (IRP)
The International Registration Plan (IRP) is a licensing compact between member jurisdictions including all contiguous states, District of Columbia and the Canadian provinces. 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 vehicles, operating in two or more jurisdictions, by payment of fees to the base jurisdiction. The base jurisdiction is responsible for transmitting the fees owed to the affected jurisdiction(s). Registration fees are determined by the type of operation (for-hire, exempt or private), the percentage of miles traveled in each member jurisdiction, and the registered combined gross weight (CGW) of each vehicle. IRP registrants are required to maintain specific mileage records supporting their operation and must be provided for audit. Nebraska became a member of IRP, Inc. in 1975.
Nebraska is a member of the Performance Registration Information Systems and Management (PRISM) program; PRISM is a federal/state partnership to identify motor carriers with deficient safety records, and to tie a carrier's safety fitness to the ability to register trucks. PRISM links the Federal Motor Carrier Safety Administration's (FMCSA ) motor carrier safety information with the state's motor vehicle registration process to determine the motor carrier's safety fitness prior to issuing a registration plate and to cause the unsafe carrier to improve its safety performance through an improvement process and where necessary, the application of registration sanctions.
To qualify for IRP the carrier must:
Nebraska is a member of the Performance Registration Information Systems and Management (PRISM) program; PRISM is a federal/state partnership to identify motor carriers with deficient safety records, and to tie a carrier's safety fitness to the ability to register trucks. PRISM links the Federal Motor Carrier Safety Administrations (FMCSA) motor carrier safety information with the state's motor vehicle registration process to achieve two purposes:
The USDOT number is used to identify both the motor carrier responsible for safety and the individual vehicle registrant (if different). The carrier's safety fitness is checked prior to issuing vehicle registrations. Unfit carriers may be denied the ability to register their vehicles
You must report, for each power unit, the USDOT number of the motor carrier responsible for the safe operation of the vehicle for the registration year. If you do not have a DOT number, you are able to apply on-line at http://safer.fmcsa.dot.gov. The motor carrier responsible for safety is the entity that the USDOT ultimately holds accountable for things like hours-of-service, compliance, drug and alcohol testing, and vehicle maintenance. In order to accurately identify responsibility for each vehicle, the USDOT and federal identification number (EIN) or social security number (SSN) must be captured at the time of registration.
If you, the Registrant, hold that responsibility on all your vehicles, you will be required to list your DOT number and SSN/EIN number for each power unit. If you are renting or leasing vehicles in your fleet to an interstate motor carrier, in other words, if you are running under someone else's authority who will be responsible for the safe operation of the vehicle, provide the USDOT number and EIN/SSN according to the following:
Short Term Lease-if the vehicle will be rented or leased for 30 days or less to an interstate motor carrier, enter your (Registrant) USDOT number and EIN/SSN.
Long Term Lease-if the vehicle will be leased for more than 30 days to an interstate motor carrier, enter the USDOT number and EIN/SSN of the motor carrier responsible for the safety of the vehicle.
The application will ask for the USDOT number and EIN/SSN assigned to the power unit and if the safety responsibility of the vehicle will change during the registration year.
The PRISM program requires that a MCS-150 be updated annually.
In order to base in Nebraska, carrier must:
Motor Carrier Services reserves the right to make the final decision regarding the base jurisdiction of all fleets.
Established Place of Business means a building or office located in Nebraska and the physical address on the application must list this address. The business must be open during regular business hours. You must have one or more permanent employees reporting for work at this address and conducting trucking-related business on behalf of the company.
If you do not have an Established Place of Business, you must be able to establish proof of Residence in Nebraska. In order to prove residency, you must be able to provide at least 3 of the following:
If you have questions in your ability to satisfy the above listed requirements, contact Motor Carrier Services.
To register your apportioned vehicles in Nebraska you must:
Nebraska DMV will calculate your apportioned registration fees and provide you with an invoice. Return the invoice and submit the appropriate fees (new carriers must pay by certified funds only). Upon payment, the Nebraska DMV will provide apportioned license plates and cab cards for each vehicle.
For a new account:
If you have previous IRP history, enter the actual miles for the preceding year (July 1-June 30) or portion thereof.
If you can support your estimated distance for the upcoming year with documentation (i.e. lease agreements, contract) enter your calculated estimated distance. Estimates must be reasonable and be fully explained. The Department will review the supporting documentation and may verify their validity. The Department reserves the right to deny unreasonable estimates.
If you have no evidence to support estimated distance filing, indicate with a check that you want to use the Estimated Distance Chart. (see below)
All first year estimates are calculated within 100%
Estimated Distance vs. Actual Miles: In most cases, when establishing a fleet where the vehicles that make up the fleet, have been apportioned and accrued mileage during the July � June reporting period you will need to file those actual miles when applying for registration in Nebraska. Conversely, if you are establishing a fleet where the vehicles have not accrued mileage (ie. newly purchased vehicles) and you exercised no control over the vehicles during the reporting period, estimated mileage should be used.
The establishment of a new fleet does not in itself allow the applicant to ignore previous mileage history and file the application using estimated mileage. When a vehicle(s) was leased to another apportioned carrier and that vehicle(s) is now seeking to establish a fleet, actual distance accrued during the reporting period should be used to establish the new fleet.
If you have questions regarding whether you should be filing actual or estimated mileage on your application, contact us. We realize there may be exceptions to the general rules described above. These exceptions will be scrutinized on a case-by-case basis.
Estimated Distance Chart (EDC): This chart was established by dividing the total miles in each jurisdiction, as reported by all Nebraska-based carriers reporting actual miles, by the total number of power units registered with that jurisdiction. The result is the average distance per unit. When a carrier is unable to provide documented estimates for jurisdictions where there is no mileage history to report, the estimates will be determined by using the average distance from the chart times the number of units in your fleet. For example:
Carrier XYZ Trucking is reporting 85,500 actual miles. They will be estimating in Iowa and are not able to supply documentation to support an estimate so they will rely on the EDC. The estimate for Iowa from the EDC is 5,488 X number of units in the fleet.
When adding a jurisdiction at renewal:
The jurisdiction(s) that are to be added must contain an estimated distance for each added jurisdiction. If the registrant is able to provide a documented estimate for each added jurisdiction attach the documentation to the renewal. The Department reserves the right to deny unreasonable estimates. Please contact the Department if you have any questions regarding the EDC. All first year estimates are calculated within 100%. If you have previously estimated distance in a jurisdiction, that jurisdiction will be calculated over 100%.
Nebraska will issue temporary registration authority for a vehicle(s) to be added to an established fleet for a period of forty-five (45) days while apportioned registration is being processed. The carrier must be in good standing with the Department to be eligible for temporary authority. Temporary authority can be obtained from Motor Carrier Services (888) 622-1222.
One temporary per unit will be issued at no fee. Temporary authorization will be faxed directly to a fax machine or will be mailed directly to the carrier upon request.
Temporaries are granted for:
Complete in the Additions section of the supplement application. This application must be completed in it�s entirety. When required the supplement may include HVUT receipt (IRS Form 2290 ), title applications, copies of titles, and Nebraska Sales/Use Tax and Tire Fee Statement. All required documentation must accompany the supplement or the supplement will not be processed and may be returned.
Exceptions to the required documents:
You must complete the area used for jurisdictional weight. If not completed, vehicles will be registered at the weight comparable to the weight registered in Nebraska.
If you cannot provide all documentation for each vehicle on the supplement, it is recommended those units be deleted so that the remainder of the supplement can be processed.
Complete the Deletions section of the Supplement Application. When a power unit is deleted from the Nebraska based fleet and a vehicle is not added to replace the deleted unit, you may be entitled to a refund of the unused Nebraska fees. Note: Nebraska apportion plates are not transferable. Plates and cab cards (or an Affidavit for Lost, Destroyed or Stolen Credentials) must be returned to Motor Carrier Services when deleted from the fleet.
Complete the Additions section of the Supplement Application; be sure to have all documentation needed for vehicles that you are adding. Complete the Deletions section of the supplement with the units that are to be transferred. Make sure to indicate the reason the unit is to be removed.
To transfer registration fees, the plate (or an Affidavit for Lost, Destroyed or Stolen Credentials) and cab card for the deleted unit must be returned with the supplement. A new plate and cab card will be issued to the new unit.
When adding a new jurisdiction to an established fleet during the registration year, you are required to file a supplemental application. The supplement must indicate which jurisdictions are to be added, and the appropriate weight for each jurisdiction. You will be billed for the fees due the new jurisdiction, plus $1.00 for each cab card. Upon payment a new cab card will be issued.
When changing the weight in a given jurisdiction during the registration year, a supplemental application must be filed, indicating units and jurisdictions to be increased in the area provided. If you increase the weight in any jurisdiction over 55,000 lbs., enclose a copy of your receipted Form 2290.
When a vehicle currently registered remains in the same fleet, but has been sold to a new owner, Nebraska requires a completion supplemental application. The supplement must be accompanied by a Nebraska Sales/Use Tax and Tire Fee Statement (Form 6), and title application for the new owner. The cost of change of ownership is $3.50 for a power unit and $1.00 for a trailer. A new cab card will be issued upon payment of fees. The plate number will remain the same.
Change your unit number?
When a Nebraska based license plate or cab card is lost or stolen, or you have changed the unit number; you must complete an Application for Replacement Credentials, and send it to Motor Carrier Services with the proper fees.
Replacement fees include:
|Lost power plate||$8.80|
|Lost power plate & cab card||$9.80|
|Lost trailer plate||$9.30|
|Lost trailer plate & cab card||$10.30|
|Lost cab card only||$1.00|
|Corrected cab card||$1.00|
Unladen weight permits are available to owner-operators who are no longer operating under lease to a Nebraska-based company. This permit allows the operation of a vehicle(s) at the unladen (empty) weight for a period of thirty (30) days or until the owner-operator leases to another carrier or registers the vehicles(s) in his/her name. These permits are available from the Motor Carrier Services Division upon request at (888) 622-1222.
The Unladen Weight Permit is issued under the following regulations:
|Power & trailer unit||$40.00|
|Three or more in combination||$60.00|
A computer generated renewal application will be sent to all Nebraska based carriers apportioned before September 1. The application is divided into three separate sections with information specific to each carrier: Carrier and ownership information, Mileage information, and vehicle information. The renewal application is to be completed and returned to this office with any and all changes made to the fleet, and a receipted copy to the HVUT (IRS Form 2290). PRISM rules state that you update your MCS150 annually, a copy of the MCS150 will accompany the renewal. Motor Carrier Services will process the renewals as received in the office. An invoice will be sent to you upon completion of processing. Upon payment of the invoice the credentials will be mailed on December 1st.
$32.00per ton, based upon the Combined Gross Weight (CGW) plus
$3.00 fee is assessed for each power unit the first time it is registered as part of the applicant's fleet and is issued a permanent power plate.
As long as the power unit remains in the fleet, the power unit is assessed an annual renewal fee of $2.00
$32.00 per ton, based upon the CGW plus 200 lbs. for each passenger the bus is equipped to carry
$6.00 fee is assessed for each trailer the first time it is registered as part of the fleet and is issued a permanent trailer plate and cab card.
As long as the trailer remains in the fleet, the trailer is assessed an annual renewal fee of $2.00.
Registration (Cab Card)
$1.00 fee is assessed for each cab card issued.
$3.30 fee is assessed for each plate issued.
$1.00 postage fee per license plate issued will be charged and added your invoice.
Nebraska apportioned fees are reduced monthly and assessed from the date the supplement is received by Motor Carrier Services, or the date temporary authority was issued, whichever occurs first. Any vehicle registered as part of the apportioned fleet for the preceding year will be assessed the annual fees. Additional fees may be assessed based on the date the vehicle was acquired, and whether the vehicle was previously registered or had satisfied any outstanding property tax obligation.
The state of Nebraska has Open City Agreements with the states of Iowa and South Dakota.
The agreement with the State of South Dakota grants full license reciprocity to properly licensed commercial, non-apportioned vehicles, which enter and remain within the following corporate city limits:
*The corporate city limits of Yankton, SD shall include a three-mile radius of the city limits.
This agreement applies to vehicle registration only and does not affect fuel tax or insurance authority requirements. The agreement also does not extend reciprocity to commercial vehicles displaying reduced fee plates, other than farm plates, and does not affect length, width, or weight requirements.
The agreements with the State of Iowa grant: 1. full license reciprocity to properly licensed commercial, non-apportioned vehicles, and; 2. exemption from interstate fuel tax reporting requirements and displaying the fuel licenses and display of fuel decals(s) for qualified motor vehicles that use fuel upon which the fuel tax has been paid, when such vehicles enter and remain within the following corporate city limits; but does not allow intra-state hauling.
*The cities of Bellevue, NE and Carter Lake, IA are exempt from the fuel tax only.
Federal Commercial Zone - the Federal Commercial Zone is based on the population of the city. The commercial zone for Council Bluffs, based on the population from the 2000 census, is a 6-mile radius around the city limits. The commercial zone for Omaha is a 10-mile radius around the city limits. The complete definition for the Federal Commercial Zone can be found on the federal website at http://www.fmcsa.dot.gov/. (Commercial Zones � Sec. 1048.101)
These agreements do not affect insurance authority requirements, and does not extend reciprocity to commercial vehicles displaying reduced fee plates, other than farm plates, and does not affect length, width, or weight requirements.
Under the provisions of the IRP, all carriers electing to license their vehicles on an apportionment basis are subject to audit. Nebraska will audit the apportioned applications and supporting records for carriers based in Nebraska. Carriers must maintain and make available mileage records to support apportioned registration applications, or the privilege to apportion can be denied. Nebraska requires records to be preserved for a five (5) year period to substantiate three (3) previous years of registration. Our audit staff requires that all IRP carriers sign and return to our office a Notice of Record-Keeping Requirements for IFTA/IRP. Please retain a copy of this form for your records.
All information must be readable and accurate. If adequate records are not maintained and/or made available for audit, you may lose the right to apportion registration and may be subject to a possible full fee assessment.
Your record keeping system, at a minimum, must includes distance data on each vehicle for each trip and be recapitulated in monthly fleet summaries. An acceptable source document to verify fleet mileage is an Individual Vehicle Mileage and Fuel Report (IVMFR), or similar trip record that shall contain the following basic information:
An IVMFR must be completed for each movement of the vehicle (interstate and intrastate) including loaded, empty, dead-head and/or bobtail miles. Miles operated on trip permits and toll miles must be included. Mileage figures entered on IVMFR's can be obtained from various documents such as odometer and /or hubometer reading, state maps, standard mileage guide, or a household good mileage guide, as long as the method used is consistent for the entire fleet, and documentation supporting calculations is available for audit.
Monthly, quarterly, and yearly mileage summaries are not acceptable at face value, and must be supported by IVMFR, in order to be of any use during an audit.
If you have questions regarding record keeping or an audit, please contact our audit staff at 888-622-1222.
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.