By the TruckerNavi compliance team, led by Dmitry Borovoy, a New Jersey-licensed insurance producer and author of "Safety Manager: From Zero to Expert".
Short answer: IRP and IFTA are filed only in your base jurisdiction, and the office that takes it changes from state to state: sometimes the DMV, sometimes the department of revenue, sometimes a motor carrier division. Pennsylvania is the clearest case. Apportioned plates come from PennDOT, IFTA from the Department of Revenue, with no shared portal. Renewal calendars differ as much: the Pennsylvania cycle ends May 31, Florida assigns each account a month from January to October, Oregon opens renewal in October and closes it December 31, Texas keys expiration to your purchase month.
The directory below gives you, per state, the agency, the portal, the renewal window, whether trip permits are sold online and which state road tax lands on top. Seven states, because every row was checked on the state's own site. Phone numbers are left out: each row links to the agency page.
Because the Plan says the registration year runs "under the laws of the Base Jurisdiction". So there is no national IRP calendar and no national portal: the window, the fee schedule and the invoice come from your base state, and IRP, Inc. only harmonizes the rules under them.
The base is not a choice either. Three conditions must be true at once: an established place of business in the state, distance accrued there by the fleet, and records kept there or made available there. The Texas IRP packet quotes the Plan on the office: a physical structure, a lease of no less than 12 months, a sign and business hours, staffed at least 20 hours a week by a permanent employee. Virtual and shared office space is excluded by name; Florida adds a second door, residency, with three forms of proof either way. The full test is in the base jurisdiction guide. One window is common to every state: the reporting period behind a renewal is always July 1 through June 30. The Plan writes one exception into the definition itself: if the registration year begins in July, August or September, the reporting period is the previous such twelve-month window. In Texas, where the expiration month follows the purchase month, that is a live case, not a footnote.
| State | IRP agency | Portal | IFTA agency | IRP renewal window | Trip permit online | State road tax |
|---|---|---|---|---|---|---|
| New Jersey | MVC Motor Carrier Services; credentials issued only in Trenton, filing by mail, email or mCarrier | mCarrier login | Same MVC unit | Staggered per account, packet mailed ahead, no grace | No: approved providers | None |
| New York | DMV International Registration Bureau; counter closed | OSCAR or mail | Taxation and Finance | Report 90 days out, back 45, payment 20 | Partly: the fuel permit through OSCAR, ten a year; the HUT trip certificate is separate | Highway Use Tax over 18,000 lbs, MT-903 |
| Pennsylvania | PennDOT Commercial Registration | None: mail, Harrisburg office, TA agent | Department of Revenue | Cycle June 1 to May 31, so May 31 by default; the page states no staggered registration yet | No: the fuel permit, $73 for five days, wire services | None; decals $12 per vehicle |
| Connecticut | DMV IRP Unit, Wethersfield; not at branches | dmvirp.ct.gov, once invoiced | Revenue Services, myconneCT | Emailed 90 days out, back 45; late fee $150 per vehicle | No: wire services by phone | Highway Use Fee, 26,000 lbs and Class 8 to 13 |
| Texas | TxDMV Motor Carrier Division; online only | TxFLEET | Comptroller, Webfile | The month before your purchase month, one date per fleet | Yes: 72 and 144-hour permits; fuel via Webfile | None |
| Oregon | ODOT Commerce and Compliance Division, Salem | Oregon Trucking Online | Same ODOT division | Opens October, closes December 31; file by November 30 | Yes, via TOL | Weight-mile tax over 26,000 lbs |
| Florida | FLHSMV, Commercial Vehicle and Driver Services | E-File and ICFS | Same FLHSMV | 10-month staggered, January to October, no grace | Yes: $30 for ten days | None |
Three rules sit behind every row. The weight test is identical everywhere: a power unit over 26,000 pounds, three or more axles, or a combination over 26,000. Under the Full Reciprocity Plan the cab card carries all member jurisdictions, so nothing is added mid-year. Trailers are outside IRP: Florida sends semi-trailers to the county tax collector. Opening a first account? Start with IRP registration step by step.
In three of the seven it is: New Jersey runs both out of Motor Carrier Services and one login, Oregon keeps both inside ODOT's Commerce and Compliance Division, Florida both inside FLHSMV. New York splits DMV and Tax and Finance but hides the seam behind OSCAR. Pennsylvania and Texas have no seam to hide.
The money looks nothing alike either. The license is free in New York, Florida and Texas. Decals run $8 per set of two in New York, $4 a pair in Florida and $12 per vehicle per year in Pennsylvania, where an intrastate-only carrier buys road tax decals instead. Oregon is the outlier: an annual license fee by fleet size, $280 for one vehicle up to $575 for 21 or more. The license is a calendar-year credential everywhere, with returns due April 30, July 31, October 31 and January 31. See the quarterly IFTA guide.
No two windows match, which is what hurts a two-truck fleet running two states. New York mails the report about 90 days out, wants the application back 45 days out and payment 20 days out. Connecticut emails it 90 days out and charges $150 per vehicle late. Oregon opens renewal in October, closes December 31, asks for submission by November 30, and states plainly that IRP fees are not refundable. Texas keys the fleet to the month before purchase, New Jersey gives each account its own date, Florida one of ten months.
Pennsylvania needs a footnote. The apportioned page still says the cycle runs June 1 through May 31 with no staggered registration at this time, but Act 90 of 2022 directed PennDOT to build one, and bulletin 24-01 gave May registrants a one-time option to move that month on a prorated invoice of six to seventeen months. That option was open only in the 2024-2025 renewal year: whoever took it sits on the month they picked, everyone else on May 31. So for 2026 the default is May 31 and your cab card is the authority. The window itself is in IRP renewal, add, delete and transfer.
| State | Proof of base | Insurance in state requirements | Form 2290 | Also |
|---|---|---|---|---|
| New Jersey | Proof of address at opening and renewal | $1.5 million automobile liability | Schedule 1 at 55,000 lbs and up | USDOT must be Interstate; records 5 years |
| New York | Proof of a New York business address or residency | Per state requirements | Schedule 1 at 55,000 lbs and up | By mail or OSCAR |
| Pennsylvania | Three documents, same address, one a PA license or Department of State record; no P.O. Box | Proof of financial responsibility | Stamped Schedule 1 | Title or MSO |
| Connecticut | Three documents proving the place of business | $750,000 minimum, holder CT DMV IRP | Schedule 1 at 55,000 lbs GVWR and up if bought over 60 days ago | UCR current, taxes paid, certified funds |
| Texas | Residency and place of business | No non-trucking or bobtail policies | Schedule 1 at 55,000 lbs and up | UCR current since March 2022; card fee $0.25 plus 2.25% |
| Oregon | CCD account, USDOT in good standing with FMCSA | Per state requirements | Schedule 1, current period | DEQ retrofit rule for 1996 and older diesels in Clackamas, Multnomah and Washington counties |
| Florida | Three proofs of business or residency | Per state requirements | Schedule 1 at 55,000 lbs and up | Semi-trailers via county tax collector |
Two cells fail applications more often than the rest: a P.O. Box as the physical address, which Pennsylvania returns instantly, and an intrastate USDOT number, which New Jersey says has to be Interstate for IRP.
| State | Registration permit | Fuel permit | Where you buy it |
|---|---|---|---|
| New Jersey | Temporary authority or trip permit, price not published | Temporary IFTA permit | MVC approved vendors |
| New York | Permit service | Fuel use trip permit, ten a year | OSCAR, service bureaus |
| Pennsylvania | PennDOT Temporary Authorization, 60 days, through a TA agent; the state does not publish a price | $73 for five days plus the issuer's fee | Registration through a TA agent, fuel through wire services |
| Connecticut | Required without plates over 26,000 lbs or multi-axle | Not sold online by the state; through a wire service | Wire services by phone |
| Texas | 72-hour $25, 144-hour $50 plus $4.75; USDOT required | Fuel trip permit via Webfile | Online, county tax offices |
| Oregon | Heavy Motor Vehicle Trip Permit, $43 for ten days | Temporary pass $9 plus weight-mile tax per mile, ten days, limits apply | Trucking Online |
| Florida | $30 for ten days; hunter permit $5, not sold online | Temporary fuel use permit each time, if you have no IFTA account | Permit portal before entry; the hunter permit through the Bureau of Commercial Vehicle and Driver Services |
States that put IRP online put permits online. Florida, Oregon and Texas sell them from a state site with a card; Pennsylvania, New Jersey and Connecticut route you through private permit companies that add a fee. Buy before you cross the line. The break-even against plates is in apportioned plate vs trip permit; we handle the buying at permits from $200.
| State | Tax or permit | Threshold | Frequency |
|---|---|---|---|
| New York | Highway Use Tax: certificate, decal, return MT-903 | Over 18,000 lbs; unloaded method, truck over 8,000, tractor over 4,000 | Quarterly, even with no tax |
| Connecticut | Highway Use Fee, 2.5 to 17.5 cents a mile | 26,000 lbs or more and FHWA Class 8 to 13 | Quarterly via myconneCT, zero returns |
| Oregon | Weight-mile tax on an ODOT CCD account | Combined weight over 26,000 lbs | Monthly, quarterly on request |
| Kentucky | KYU weight distance tax | Combined licensed weight over 59,999 lbs | Quarterly, zero returns |
| New Mexico | Weight distance tax plus an annual permit | Declared gross weight over 26,000 lbs | Quarterly; rates rose 35% on July 1, 2026 |
| NJ, PA, TX, FL | No separate weight or distance tax | Not applicable | Fuel goes through IFTA |
None of these are covered by IRP or IFTA, and none care where your base is: they follow the road, not the office. A New Jersey carrier with no road tax at home owes New York HUT the moment the truck crosses the bridge, and each tax has its own zero-return rule. Details: New York HUT and MT-903, the Connecticut Highway Use Fee, the Oregon weight-mile tax, Kentucky KYU, New Mexico weight distance tax.
Then you are not changing an address, you are closing one account and opening another, because the base follows the office. Empty the fleet in the old state, surrender the plates, start the new state from the documents stage. Unused fees stay where they are, the IFTA license closes and reopens with the base, and old records are kept five years in New Jersey.
The same defects cause most of the delay, and none are about the trucks.
For planning, not as a promise: Texas states up to 72 hours per transaction, Connecticut 7 to 10 business days on a new application, New York about three weeks to bill a renewal. The four regimes are compared in IRP vs IFTA vs NY HUT vs 2290; state startup pages are at our states hub.
TruckerNavi works all seven states in the table: the base account, the annual renewal, the quarterly returns and the zero returns nobody remembers in a slow quarter. IRP registration, trailer registration and account reinstatement are done turnkey, price on request. Permits from $200. Safety Compliance: from $99/mo. Authority Bundle $499. Russian and English.
Order permits and state accounts →Or just call: (315) 871-0833 · WhatsApp
New Jersey runs IFTA out of the same office as IRP, MVC Motor Carrier Services, in the login you use for cab cards. License and decals expire December 31; file a complete renewal by then and you get up to a two-month grace period to display the new ones. Miss the fourth-quarter return and MVC suspends both credentials. Returns are due April 30, July 31, October 31 and January 31, and an empty quarter still needs one.
In Pennsylvania IFTA is not PennDOT. It belongs to the Department of Revenue, under the Motor Carriers Road Tax and IFTA program, in force since January 1, 1996. Decals are $12 per vehicle per calendar year, on both sides of the cab; an intrastate-only carrier buys road tax decals instead. Crossing without decals costs $73 for five days, sold by wire services, not the state.
Connecticut splits the work. The DMV IRP unit in Wethersfield registers apportioned vehicles; Revenue Services administers IFTA through myconneCT, and the DMV page sends you there. Budget for a third obligation in that portal: the Highway Use Fee, a separate DRS registration for vehicles of 26,000 pounds or more in FHWA classes 8 to 13, filed quarterly even when empty.
Florida keeps both credentials inside FLHSMV, so IRP and IFTA are one agency. The annual license is free, decals $4 per set of two. A renewal notice goes to the email on file 60 to 90 days out, and filing before December 31 gives a grace period through February; since October 1, 2026, under Senate Bill 488, the renewal order is placed only online. One rule has no equivalent elsewhere: three consecutive quarters of "No Operations" or "Florida Miles Only" block the renewal.
You file in your base jurisdiction only, and the form and portal belong to that state: IFTA-21 and OSCAR in New York, myconneCT in Connecticut, Webfile or AP-178 in Texas, Trucking Online in Oregon, ICFS in Florida, mCarrier in New Jersey. Deadlines are common: April 30, July 31, October 31, January 31. An empty quarter still needs a return. Keep the trip sheets and fuel receipts behind it for four years.
You need IFTA to run a qualified motor vehicle interstate: two axles and a gross or registered weight over 26,000 pounds, three or more axles regardless of weight, or a combination over 26,000. Recreational vehicles are excluded. The credential is a license valid January 1 to December 31 plus a set of two decals per vehicle, and the records behind it are kept four years.
There is no such thing as an IFTA plate. IFTA issues a license and a pair of decals; the apportioned plate and cab card come from IRP. Different agreements, different calendars, and in Pennsylvania, Texas, New York and Connecticut different agencies. A decal from one state does not prove fuel compliance in another: every mile elsewhere is settled on the quarterly return.
Ask the base state, because the Plan leaves the registration year to state law. New York sends the report about 90 days out and wants payment 20 days before expiration. Connecticut emails it 90 days out, back 45 days before. Oregon opens in October, closes December 31. Pennsylvania defaults to May 31, with the cab card as the authority. Florida assigns a month from January to October. Texas uses the month before purchase.
No. The base is a test, not a choice: an established place of business in the state, distance accrued there, and records kept there, all three at once. Virtual and shared office space is excluded by name, so a mailbox address in a cheap state fails the first condition.
No. New Jersey, Oregon and Florida run both inside one agency. New York splits the DMV and the Department of Taxation and Finance but joins them in OSCAR. Pennsylvania and Texas keep them apart: PennDOT and Revenue, TxDMV and the Comptroller, separate accounts and logins.
The state sets it. New York mails the report 90 days out, Connecticut emails it 90 days out and wants it back 45 days before expiration, Oregon opens in October and closes December 31, the Pennsylvania cycle ends May 31, Florida assigns a month from January to October, Texas uses your purchase month.
No, but online is not universal. Texas requires new accounts in TxFLEET and Oregon runs registration and renewal through Trucking Online. Connecticut takes new applications by mail or drop-off box, New York by mail or OSCAR, and PennDOT asks for renewals by mail or through a temporary authority agent.
Treat the published figures as planning numbers, not promises: Texas states up to 72 hours per transaction, Connecticut 7 to 10 business days on a new application, New York about three weeks to bill a renewal. An incomplete file restarts the clock.
Close the account in the old state, surrender the plates, open a new one, because the base follows the office. The IFTA license moves with it. Assume the fees stay behind: Oregon states that vehicles registered under IRP are not subject to refund.
In the base state's own account. TxFLEET shows each transaction, Oregon Trucking Online shows account status, Connecticut emails the invoice once the application clears review, and Florida finishes a transaction in the channel it started in.
Yes, on the state's own power of attorney form: New Jersey has a Motor Carrier Services POA and declaration by authorized agent, Oregon wants its form 9654 on file with CCD before a reporting agency signs the renewal. The office, the staffing and the records still stay yours.
Yes. New Jersey says so on its own IRP page: apportioned registration does not waive or replace IFTA, state operating authority, the Form 2290 heavy vehicle use tax, or state taxes and insurance filings.
It depends on the state. Florida has no grace period: plates expire at midnight on the last day of the assigned month, enforcement begins at 12:01 a.m., and a late penalty from the 11th day runs $5 to $250 by tax due. Connecticut charges $150 per vehicle.