Motor Carrier Services Manual
WHAT IS “IRP”?
The International Registration Plan (IRP) is a commercial
vehicle registration agreement that was entered into among the states of the
All license fees that are collected by the base jurisdiction are divided among the other IRP jurisdictions according to:
1. Percentage of distance traveled in each jurisdiction;
2. Vehicle information, such as model year, purchase price, vehicle type; and
3. Maximum weight.
The IRP is specific in requiring all member jurisdictions to comply with the following three basic principles:
1. A single registration plate;
2. A single registration card (cab card); and
3. Allowing registrants to perform both interstate and intrastate vehicle movements.
IRP REGISTRATION DOES NOT
• Waive or exempt a truck operator from obtaining operating authority from any jurisdiction in which the IRP vehicle travels; or
• Waive or exempt the payment of motor fuel taxes in any jurisdiction; or
• Permit exceeding the maximum length, width, height, or axle limitations; or
• Permit the violation of any bridge law.
HOW IRP WORKS
Under the IRP, a registrant is required to file a license application with the base jurisdiction. The base jurisdiction, in turn, issues one cab card and one license plate for each vehicle. The single IRP plate and cab card are the only registration credentials required to operate interstate and intrastate in member jurisdictions. The cab card lists the weights for each jurisdiction to which the operator’s registration fees have been apportioned.
HOW FEES ARE APPORTIONED
The cost of an IRP tag is determined by the percentage of miles that are traveled in each jurisdiction for which the registrant is apportioned. The following is a simplified example of how the registration for an Alabama-based power unit might be apportioned:
A 2000 model tractor with a registered gross weight of 80,000 pounds is apportionally registered as a haul for hire operation in the following jurisdictions for a full license year (twelve months). During the preceding year, the unit travels 25,000 miles in each jurisdiction for a total of 100,000 miles. The accumulated distance is reported on the Mileage Schedule and the bill is computed as follows:
| Jurisdiction | Distance | Percent of Total Miles | Full Year Fee per Jurisdiction | Apportioned Fee |
|
|
25,000 | (25% | X $ 780.00) | = $ 195.00 |
|
|
25,000 | (25% | X $ 725.00) | = $ 181.25 |
|
|
25,000 | (25% | X $2,512.00) | = $ 628.00 |
|
|
25,000 | (25% | X $1,366.00) | = $ 341.50 |
| Totals | 100,000 | 100% | $1,345.75
|
WHEN TO APPORTION YOUR VEHICLE
An individual will need to apportionally register their vehicle(s) if the vehicle(s) will travel into two or more jurisdictions and is used for the transportation of persons for hire or is designed, used, or maintained primarily for the transportation of property, and:
• Is a power unit having a gross weight or having a registered gross weight in excess of 26,000 pounds; or
• Is a power unit having three or more axles regardless of weight; or
• Is a power unit that is used to pull another unit and the weight of such combination exceeds 26,000 pounds.
Other vehicles that my be apportioned:
• Any truck, tractor, or truck-tractor, with a registered gross weight in excess of 10,000 pounds, in which the registrant plans to haul commercially intrastate in a jurisdiction other than the base jurisdiction.
• Any commercial power unit with a registered gross weight in excess of 10,000 pounds that will travel interstate.
Registrants often register vehicles that do not require IRP apportioned registration because:
• The weight of the vehicle(s) or combination is close to 26,000, and registering helps to avoid confusion and difficulties that may occur in some jurisdictions.
• The registrant plans to travel in certain Western jurisdictions whose jurisdiction registration requirements can be satisfied by IRP registration.
EXEMPT VEHICLES
The Plan specifically exempts the following vehicles from IRP registration:
1. Government-owned vehicles.
2. City pick-up and delivery vehicles.
3. Buses used for chartered parties. (Note: A registrant may want to apportionally register the chartered parties bus(es) if there are plans to travel into any of the Western jurisdictions. This is due to some Western jurisdictions non-IRP registration requirements.)
4. Recreational vehicles (defined as a vehicle used for personal pleasure or travel by an individual or the family).
5. Vehicles operating with a restricted license plate. The
Plan defines restricted plate as a registration that has time (less than a
registration year), geographic area, distance, or commodity restriction. Types
of
A.
F1 0 - 30,000 pounds
F2 30,001 - 42,000 pounds
F3 and *F4 42,001 - 80,000 pounds
*F4 plates are only allowed on tractors and are limited to only one tractor per farmer.
B. Alabama forestry (L) plates. These plates are restricted in that they may only be used on trucks owned and used by any person for transporting forest products from the point of severance to a sawmill, a papermill, or to a concentration yard. (These tags are allowed only on trucks.)
L1 0 - 30,000 pounds
L2 30,001 - 42,000 pounds
C. Motor vehicle dealer plates;
D. Any fully registered
DISTANCE REPORTING
It is the applicant’s responsibility to properly complete
all forms necessary to license vehicles under IRP. If required information is
missing from a submitted application, the application will be returned. Applications
will not be considered as received until they are complete. All IRP
applications will be processed through the Motor Vehicle Division, Motor
Carrier Services Section, in
New IRP applicants are to file estimates of anticipated operation in each jurisdiction during the license year.
For the second and all subsequent years, registrants renewing their fleet registration must provide the actual distance traveled in each jurisdiction during the preceding year. (For example: If you are renewing your registration for 2003 registration year and your renewal month is February, in February of 2002 you would report all distance driven by fleet vehicles from July 1, 2000 through June 30, 2001.) Estimated distance shall be permitted for a second consecutive year if the actual fleet operations did not exceed three months of the preceding year.
REGISTRATION REQUIREMENTS
The Alabama IRP Section has a staggered registration system. When registrants first establish an IRP account, they are assigned a renewal month in which to re-register their vehicle(s). Assignable renewal months include all months except November and December.
Before a vehicle may be apportionally registered in the
State of
1. Have an established place of business located in
2. Complete IRP Schedules A and B;
3. Have a USDOT Number (see FMCSA information in appendix B);
4. Provide proof of compliance with
5. Provide proof that
6. Provide a copy of the title or title application;
7. Provide proof of payment (or exemption) of the IRS federal heavy vehicle use tax (Form 2290) if the power unit will be registered at a weight of 55,000 pounds or more;
8. Provide completed MCS 150 form unless the last update was less than 12 months;
9. Provide proof of prior registration if the vehicle was previously registered in another jurisdiction;
10. Complete IRP Schedule G form (new applicants);
11. Provide any other documents that are deemed necessary
according to
12. Pay the bill in full to complete the registration.
After all requirements for registration have been
satisfied, all tags and cab cards will be shipped through United Parcel Service
(UPS) or by U.S. Mail. Other shipping arrangements may be made per individual request.
If you apply for registration in person at our office in
IMPORTANT RE-REGISTRATION INFORMATION
If you are currently registered with Alabama IRP, renewal applications will be mailed directly to you at the mailing address listed on the current year renewal application.
AN ALABAMA IRP LICENSE PLATE(s) WILL EXPIRE THE LAST DAY OF THE REGISTRANT’S ASSIGNED RENEWAL MONTH. (Example: If an account has been assigned a renewal month of March, all registrations for that account will expire March 31.)
To better ensure that a registrant’s license plate and cab card are received before the end of renewal month, the renewal application should be returned to the MCS office before the 15th day of the month immediately preceding the renewal month. (For example: If your renewal month is May, you should submit your completed application before April 15.) Payment should be remitted to the MCS office no later than the 10th day of the renewal month. Faxed IRP renewal applications will not be accepted.
STEPS TO FOLLOW TO RE-REGISTER
1. You should receive your renewal packet from our office by mail in the month prior to your renewal month.
This packet will contain:
A. Special notices outlining important information concerning the current year’s re-registration;
B. Computer printouts listing carrier and vehicle information for the account; and
C. MCS-150 forms, if MCS-150 has not been updated within 12 months of assigned renewal month.
2. Read all notices and carefully follow the steps listed under the IRP License Plate Application Instructions.
3. Mail the completed computer printouts and necessary documents to the MCS office as soon as possible.
It is not necessary to wait until you have paid Ad Valorem Taxes and Federal Heavy Vehicle Use Taxes in order to submit the completed application. These documents may be submitted with the payment of your bill. (Note:Your bill will be sent to you through the mail.)
4. After you have mailed your completed application(s), you will receive a bill for payment of your registration(s) and a notification of additional documents that are needed for registration. You will need to send to our office:
A. A copy of the bill.
B. Payment (certified check or money order).
C. If received, a copy of the Notification of Additional Documents Needed for Registration.
D. The documents requested on the Notification of Additional Documents Needed for Registration.
ENFORCEMENT
Credentials (registration cab card and IRP license plate)
must be on the vehicle by the last day of your renewal month. Alabama IRP
vehicles not displaying the current license plate and cab card, a valid trip
permit, or temporary vehicle registration will be in violation of
Enforcement personnel look to the ORIGINAL cab card for proof that vehicles are properly registered. A photocopy is not acceptable. This cab card should be carried in the vehicle described on the card and must not be mutilated or altered in any way.
If a registrant renews an IRP vehicle registration and obtains the new license plate and cab card prior to the assigned renewal month, the registrant may attach the new license plate to the vehicle; however, the new cab card along with the cab card for the unexpired registration (current cab card) must be kept in the vehicle until the new registration goes into effect. Law enforcement will look to the current, not future registration, for compliance with registration laws up to the time the future registration goes into effect. All important registration dates are listed on the cab cards. IRP registration DOES NOT exempt a carrier from fuel tax or operating authority requirements.
NOTE: Enforcement personnel will be noting the Vehicle Identification Number (VIN) on the vehicle itself and on the cab card. Exercise extreme care in correctly writing this number on your IRP registration application.
(The certificate of title and VIN plate are the best sources for the VIN number.)
SUPPLEMENTAL IRP APPLICATIONS
Before a change to your account can be processed, the IRP mileage application must be processed and paid.
Once the mileage application has been processed and paid, the appropriate IRP forms and supporting documentation may be submitted as outlined below.
Supplemental applications may be submitted to:
1. Add a vehicle(s);
2. Remove a vehicle(s);
3. Transfer a tag from one vehicle to another;
4. Increase a vehicle’s weight;
5. Report the change of ownership of a vehicle;
6. Add a jurisdiction(s) to a fleet;
7. Change the type of operation or commodity class of a fleet;
8. Replace a lost or stolen license plate;
9. Replace a lost or stolen cab card.
TO ADD A VEHICLE TO AN EXISTING FLEET
Using a Schedule C:
1. Complete numbers 1 through 9.
2. Show the weight requested for each jurisdiction. A separate schedule should be used for each different weight group.
3. Describe the added units.
4. Sign and date the application.
TO REMOVE A VEHICLE FROM A FLEET
Using a Schedule C:
1. Complete numbers 1 through 9.
2. Describe the deleted units.
3. Sign and date the application.
TO TRANSFER A TAG FROM ONE VEHICLE TO ANOTHER
Using a Schedule C:
1. Complete numbers 1 through 9.
2. Show the weight requested for each jurisdiction if different from the deleted unit(s).
3. Describe the added units.
4. Describe the deleted units.
5. If the deleted vehicle is totaled due to a fire, a wreck, or being junked and the tag is damaged, return the totaled vehicles original tag and cab card, if possible. If you are unable to return the cab card and/or tag, prepare a notarized affidavit that explains why the tag and/or cab card cannot be returned. The affidavit must include the following: registrant s name, registrants account number, tag number, and vehicle information to include year, make, and VIN.
6. Sign and date the application.
TO INCREASE A VEHICLE’S REGISTERED WEIGHT
Using a Schedule C:
1. Complete numbers 1 through 9.
2. Show the weight requested for each jurisdiction. A separate schedule should be used for each different weight group.
3. Describe the unit(s) with the original weights (additions).
4. Describe again the unit(s) with the original weights with weight increase as the reason removed (deletions).
5. Sign and date the schedule.
TO REPORT THE CHANGE OF OWNERSHIP OF A VEHICLE
Using a Schedule C:
1. Complete numbers 1 through 9.
2. Describe the unit(s) for which ownership has changed with the NEW owners name (additions).
3. Describe again the unit(s) that changed ownership with change of ownership as the reason removed and the date of the change.
4. Sign and date the schedule.
Under
TO ADD A JURISDICTION TO A FLEET
Using a Schedule B:
1. Complete numbers 1 through 10.
2. Mark an X beside each additional jurisdiction for which you wish to be apportioned.
3. Enter either actual (A) or estimated (E) in the actual/estimated distance columns.
4. Sign and date the schedule.
TO CHANGE THE TYPE OF OPERATION OR COMMODITY CLASS FOR AN IRP FLEET
Using a Schedule C:
1. Complete numbers 1 through 10.
2. Indicate the new type of operation and commodity class.
3. Sign and date the schedule.
TO REQUEST A REPLACEMENT FOR A LOST, STOLEN, OR MUTILATED LICENSE PLATE
Using a Schedule C:
1. Complete numbers 1 through 9.
2. Describe the unit(s) (additions).
3. Describe the unit(s) again (deletions).
4. Give the reason why the plate needs replacing and the date the loss was reported to law enforcement officials.
5. Sign and date the schedule.
6. Attach the original cab card to the application.
7. Send $4.00 for each license plate replaced. This includes a $2.00 shipping fee.
NOTE: When a license plate is lost or stolen, that fact should be reported to a law enforcement office before requesting a replacement license plate.
License plates for a stolen vehicle are not, by law, permitted to be replaced.
TO REQUEST A REPLACEMENT FOR A LOST OR STOLEN CAB CARD
Using Form IRP-2:
1. Complete a Form IRP-2 for each card to be replaced. Forms may be requested from the IRP office.
2. Send $1.25 for each cab card requested in the form of a cashiers check or money order.
3. Form IRP-2 is used only to replace a lost or stolen cab card(s) and to correct a cab card(s).
4. Sign and date Form IRP-2.
TO REQUEST A NAME CHANGE
In most cases a change in registrant name is not allowed during the registration year. The purchase of a new license plate(s) is generally required. Exceptions include:
• When a corporation changes its name as reflected in an amendment to the existing articles of incorporation.
• When a surviving spouse requests the name of the account of a deceased spouse to be changed to his or her name.
Contact the MCS office for more information concerning name changes.
SUPPORTING DOCUMENTS
Before any IRP registration can be completed, certain supporting documents must be submitted. Some documents, such as proof of Sales or Use Tax paid and Title or Title Application, have to be submitted only at the time of initial registration unless the ownership of a vehicle has changed. Other documents must be presented each year at renewal time. These include proof of payment or satisfaction of Ad Valorem Tax, Motor Carrier Information Report (MCS-150) and Federal Heavy Vehicle Use Tax.
PROPERTY TAX (Needed Each Year)
Alabama Law specifically provides that Ad Valorem
(personal property) Taxes must be paid in advance through the IRP registrant’s
renewal month before IRP license plates may be issued. Proof of payment may be
submitted with the IRP registration application, or preferably, submitted with
the payment. If no Ad Valorem Tax is due, this fact must be attested to by the
appropriate county official. This is usually shown on a motor vehicle tag and
tax receipt (MVR 40-12-253B). For more information concerning Ad Valorem Tax,
contact your local
SALES, USE OR LEASING / RENTAL TAX (Needed for Initial Registration)
1. Sales Tax – A state casual sales tax of 2% levied on
vehicles purchased in
2. Use Tax – A state use tax of 2% is levied on newly
purchased vehicles if the vehicles were purchased outside of
3. Leasing or Rental Tax – When the owner of a vehicle leases or rents a vehicle without a driver for use by a person or corporation and receives compensation for that use, the owner becomes a lessor and subject to the gross receipts tax as provided in Title 40, Chapter 12, Sections 220-227, Code of Alabama 1975, as amended.
For information concerning sales, use, lease or rental tax, contact one of the Alabama Department of Revenue Taxpayer Service Centers listed on page B-2, or contact the Sales, Use and Business Tax Division at (334) 242-1490.
TITLES (Needed for Initial Registration)
Proof of ownership of a vehicle must be provided in the
form of a photocopy of the Application for Title or the Title issued by
The name of the owner on the title and the name of the owner as shown on the IRP registration must agree if they are the same entity. If not, a lease agreement between the vehicle owner and IRP registrant may be required.
For more information concerning titles or title applications, contact the Alabama Department of Revenue, Motor Vehicle Division’s Title Section at (334) 242-9102.
MOTOR CARRIER INFORMATION REPORT (MCS-150) (Needed Each Year)
Under PRISM, the US DOT Number of the motor carrier responsible for the safety of every vehicle registered must be identified during the registration process as well as the US DOT Number of the registrant.
Additionally, an updated MCS-150 form for each identified motor carrier responsible for safety on an IRP account and an updated MCS-150 form for the registrant is required unless the motor carrier and the registrant have each submitted one within 12 months prior to the first day of the renewal period or have updated the information directly on the FMCSA web page at www.safer.fmcsa.dot.gov.
In order to speed up the registration process, it is strongly
recommended that MCS-150 information be updated online.
The IRP registrant that maintains the account and the motor carrier that is responsible for safety on individual vehicles is not necessarily the same.
Rental/leasing companies who register in their own name must provide the US DOT Number and copies of updated MSC-150 form to the registration office for the rental/leasing company and also for all lessees who are responsible for the safety of the vehicles.
Owner/operators who register in their own names must obtain a US DOT Number for themselves. This number is for registration purposes only and does not provide the owner/operator with his/her own operating authority. In addition, the owner/operator must provide the US DOT Number for the company to whom he/she leases. Updated copies of the MCS-150 must be submitted for the owner/operator and all companies responsible for safety (the lessees). The companies must complete the MCS-150 forms themselves.
Companies who use all leased vehicles registered in the name of the lessors (rental/leasing or owner/operators) must provide the lessor with an updated copy of the MCS-150. The lessor will submit it to the state registration office in order to have the vehicle’s registration renewed.
For more information concerning US DOT Numbers, PRISM, or MCS-150 forms, please contact the FMCSA (see appendix B).
FEDERAL HEAVY VEHICLE USE TAX (Needed Each Year)
Federal law requires proof of payment (or exemption) of the Federal Heavy Vehicle Use Tax when any power unit is registered that has a gross or combined gross weight of 55,000 pounds or more. Federal Heavy Vehicle Use Tax must be paid directly to the IRS. The processing time for mailing the tax payment to the IRS and for receiving the Schedule 1 form back from the IRS is usually six to eight weeks.
Proof of payment must be:
1. A copy of a receipted IRS Form 2290 Schedule 1 that has the vehicles for which the tax was paid listed by vehicle identification number (VIN).
OR
2. A copy of the IRS Form 2290 with the Schedule 1 and proof of payment of the tax.
Proof of payment is not required on vehicles registered within sixty (60) days of the date of purchase; however, a copy of the bill of sale will be needed to verify the exemption of required proof.
For more information concerning Federal Heavy Vehicle Use Tax, contact the Internal Revenue Service. (See appendix B.)
MISCELLANEOUS DOCUMENTS (As Needed)
Various other documents may be required depending on each individual situation. These proofs are used to reduce fee liability when applicable. Examples: Power of Attorney, Non Use Affidavit, Certificate to Transfer License Plates, previous registration, etc.
PAYMENTS
Payment for Alabama IRP tags should be made by a certified or cashier’s check, money order, cash or via one of the following wire services:
| COM CHECK (COMDATA NETWORK) | GREENBACK |
| DIAL-A-CHECK (FUNDS NET) | SANDERS (CASH CONTROL) |
| EFS TRANS CHECK | CCIS (CUMMINGS) |
| T CHECK | TRANS PLATINUM |
| ULTRANS |
Additionally, credit cards are acceptable as payment by walk-in customers to the MCS office and Department of Revenue Taxpayer Service Centers (see page B-2). It is necessary to submit only one payment for the net registration fees due for all IRP jurisdictions. Payments should match the amount billed. Overpayments will be posted as a credit to the registrant’s IRP account. Credits may be applied to future IRP transactions, or a refund may be requested. All certified checks or money orders should be made payable to the ALABAMA DEPARTMENT OF REVENUE and mailed to the MCS office.
If PERSONAL or COMPANY checks are submitted, the tags and cab cards will not be shipped until the checks have “cleared” unless a current surety bond is on file with the MCS office. Payment may be made through some wire services. However, the wire service instrument must have proper authorization.
IRP REFUNDS
Applicants seeking refund of license fees paid for motor vehicle license plates must submit the required petition for refund form (MVR 40-12-23(1)), decal, license plate, or both, tag/tax receipt, and any supporting documents that substantiate the reason for requesting a refund. Refunds of IRP license fees may be made under the following conditions:
• Audit (audits resulting in an overpayment of less than $10 will not be refunded);
• billing error by the Department of Revenue;
• full fee license (partial refund);
• duplicate license.
License fees paid for motor vehicle license plates are NOT refundable by the Department of Revenue under the following conditions:
• vehicle operated after the previous license has expired;
• sale of vehicle;
• cancellation of lease;
• wrecked vehicle;
• stolen vehicle;
• firm out of business.
The unused portion of the license fees paid, where permitted by statute, may be refunded by each jurisdiction.
A list of IRP jurisdiction telephone numbers is located in appendix B. Jurisdictional refund information is also located on the IRP website at www.aamva.org/IRP.
TEMPORARY REGISTRATION
When a carrier wishes to establish a new fleet, add vehicles to an existing fleet, increase vehicle weights, change vehicle ownership, transfer tags, replace tags and/or cab cards, request additional decals, and change carrier classifications to a fleet, temporary registration may be issued if requested by the carrier.
A temporary registration is issued to a specific vehicle and cannot be transferred to another vehicle.
Temporary registrations may not be issued to accounts that are not in good standing. Temporary registrations may not be issued to renewal vehicles.
Fax or mail a completed application to the MCS office. It is important to provide a telephone number where you may be contacted to be notified of the bill amount or if any additional information is required. If necessary information is missing from submitted applications, the application may be returned. Applications rejected as incomplete will not be considered as received until completed and returned to the MCS office.
Temporary registrations must be paid for prior to issuance. A method of paying for and receiving the Temporary Registration is determined after the application is processed and the carrier is notified regarding the bill amount. Upon verification of payment a Temporary Registration may be faxed to a convenient location.
Often the carrier may desire to pick up the Temporary Registration from one of the Department’s Taxpayer Service Centers listed in appendix B.
If you have not received your credentials within ten (10) days prior to the expiration of the Temporary Registration, please contact the MCS office. Temporary Registration extensions are not available.
TEMPORARY TAG OR (HUNTERS PERMIT)
The IRP provides a means of registration for owner-operators when hunting for a carrier with whom they can lease. The Hunter’s Permit authorizes the operation of a vehicle for 20 days at the empty weight of the vehicle.
An owner-operator may secure this 20-day temporary registration from the License Plate Issuing Official of the county in which the owner-operator is based.
TRIP PERMITS
Vehicles subject to the provisions of the International
Registration Plan (IRP) and the International Fuel Tax Agreement (IFTA), but
not licensed as such, will be required to purchase a 7-day trip and/or fuel
permit before entering the State of
Trip permits are also available, with an additional service charge, through the following permitting agencies:
| Agency | Telephone Number |
| FUNDS NET (Zero-Fax) | 1-800-937-6329 |
| INTERSTATE PERMIT | 1-800-343-4889 |
| COMDATA/TRANSCEIVER | 1-800-749-6058 |
| TRANSCOM | 1-800-848-9100 |
Please contact the MCS office for additional information concerning trip permits.
OWNER-OPERATORS LEASED TO CARRIERS
Owner-operators who lease their vehicles to motor carriers on a long-term basis (30 days or longer) may register one of two ways.
1. If the owner-operator (lessor) is an
A. Apportionment of fees will be based on the distance records of the owner-operator (who also has the responsibility for maintaining the records); and
B. The license plates and cab cards shall be the property of the owner-operator.
OR
2. The carrier may be the registrant with the vehicle being registered in the name of the carrier, but also listing the owner-operator as the lessor.
A. The apportionment of fees will be based on the distance records of the carrier; and
B. The license plates and cab cards will be the property of the carrier; and
C. A lease agreement between the carrier and owner-operator is required to be submitted.
TRIP LEASING
The lessee (except for service representatives of Household Goods Carriers as noted below) is responsible for the proper registration of a vehicle. However, an IRP fleet operator may trip lease equipment to another IRP fleet operator; and the lessor under the lease, shall be responsible for accruing and reporting on their registration application (Schedule B) the miles traveled by the leased equipment.
Any trip leased apportionable vehicle operated into or through member jurisdictions must bear IRP registration credentials and be operated only in the jurisdictions to which IRP fees have been paid or a trip permit will be required.
RENTAL VEHICLES
The IRP specifically provides for the registration of rental company fleets. Registration of such fleets varies depending upon the type of fleet involved. The base jurisdiction definition in Section 210 of Article II applies under this Article and the conditions therein specified must be met by the rental company as registrant of the fleet; except when the rental agreement is for more than sixty (60) days, the rental customer must have an established place of business and his fleet must accrue miles in the jurisdiction selected as the base jurisdiction for the license year.
An allocation agreement should be filed with
RENTAL PASSENGER VEHICLES
To determine the percentage of total fleet vehicles that shall be registered in a jurisdiction, divide the gross revenue received in the preceding year for use of such rental vehicles arising from passenger car rental transactions occurring in the jurisdiction by the total gross revenue received in the preceding year for the use of such rental vehicles arising from passenger car rental transactions occurring in all jurisdictions in which such vehicles are operated. The resulting percentage shall be applied to the total number of passenger cars in the fleet and that figure shall be the number of rental passenger cars that shall be fully registered in the jurisdiction.
Since the Alabama MCS Section does not currently register rental passenger vehicles, the required number of vehicles should be registered in the county(ies) where the rental owner is based.
RENTAL TRAILERS AND SEMI-TRAILERS
Trailers and semi-trailers, over 6,000 pounds gross vehicle weight and used solely in pool fleets shall be licensed by dividing the gross revenue received in the preceding year for the use of such rental vehicles arising from rental transactions occurring in the jurisdiction by the total gross revenue received in the preceding year for the use of such rental vehicles arising from rental transactions in all jurisdictions. The resulting percentage shall be applied to the number of units in such fleet, and that number of vehicles fully registered and plated in the jurisdiction. These vehicles should be registered in the county that they are based.
ONE-WAY VEHICLES
Owners of trucks with a gross vehicle weight less than 26,000
pounds, operated as part of an identifiable oneway fleet, will allocate
vehicles to the respective jurisdictions based on the percentage of miles
traveled in each jurisdiction. A simplified example: A rental fleet of 100
vehicles only operates in
The total fleet distance equals 100,000 miles. If total
distance operated in
All vehicles of qualified one-way fleets will be allowed to perform both intrastate and interstate movements in all jurisdictions. At the option of the registrant, one-way vehicles may also be apportioned.
UTILITY TRAILERS
Owners engaged in the business of renting utility trailers weighing 6,000 pounds gross and under, for use in a jurisdiction, shall register a number of trailers equal to the average number of such trailers rented in or through the jurisdiction during the preceding year.
Since the Alabama MCS Section does not currently register utility trailers, the required number of trailers should be registered in the county(ies) where the rental company is based.
HOUSEHOLD GOODS CARRIERS
Household Goods Carriers, using equipment leased from service representatives, may choose to either base the equipment in the base jurisdiction of the service representative or in the base jurisdiction of the carrier.
If the base jurisdiction of the service representative is chosen, the equipment shall be registered in the service representative’s name and the lessee. Intrajurisdictional distance records are maintained by the lessorservice representative and interjurisdictional distance records are maintained by the lessee-carrier and furnished to the lessor-service representative. The apportionment of fees shall be according to the combined distance
records of the service representative and those of the Household Goods Carrier. Such records must be kept or made available in the service representative s base jurisdiction.
If the base jurisdiction of the Household Goods Carrier is selected, the equipment shall be registered by the Household Goods Carrier and the service representative shall be designated as the lessor. The apportioning of fees will be based exclusively on the service representative’s distance records. This includes any intrastate miles operated by those vehicles. The records must be kept or made available in the base jurisdiction of the Household Goods Carrier. Service representatives properly registered under this election shall be fully registered for operations under their own authority as well as under the authority of the carrier.
BUSES
Buses transporting passengers for hire interstate should be apportionally registered unless they are used exclusively for charter operations. However, buses used exclusively for charter are often registered under the IRP in order to satisfy license requirements of some western jurisdictions.
Registrants of buses have two options available to meet IRP
distance reporting requirements. The Plan states that, at the option of the
registrant, total miles may be the sum of all actual in-jurisdiction miles or a
sum equal to the scheduled route miles per jurisdiction from the farthest point
of origination to the farthest point of destination of the scheduled pool.
