March 2026

​REVIEW OF FEDERAL & STATE CREDENTIALS

This is an annual overview of the permits required from federal and state governments. These include fuel tax, mileage tax, authority registration, license plates, and other requirements:

All 48 contiguous states in the U.S. and the majority of Canadian provinces are part of the International Fuel Tax Agreement (IFTA). According to IFTA regulations, any vehicle with three or more axles or a gross vehicle weight exceeding 26,000 pounds must display the IFTA decal on both sides. Additionally, a copy of the IFTA fuel tax license must be kept in the vehicle.

Five states impose mileage taxes: Connecticut, Kentucky, New Mexico, New York, and Oregon. These taxes must be paid either monthly or quarterly.

Connecticut imposes a mileage tax on vehicles with a GVW of 26,000 and above. This tax must be filed monthly.

In Kentucky, all vehicles with a GVW exceeding 60,000 must be registered in the state before being driven there. If you need to register any vehicles, please contact our office.

New Mexico requires highway use registration for vehicles that are over 26,000 GVW.

New York State requires a TMT registration and decal for all vehicle combinations exceeding 18,000 GVW and for trucks with an empty weight over 8,000 GVW.

In Oregon, vehicles with a gross vehicle weight over 26,000 pounds must register for the mileage tax. A bond is required, and its amount depends on the number of vehicles registered.

In New Mexico and Oregon, carriers can buy temporary HUT permits at ports of entry if they haven't arranged for the state mileage tax.

Carriers that operate for hire across state borders must obtain Federal Interstate Authority, which necessitates maintaining liability insurance and resident agent filings. This authority applies to vehicles of any type and size.

DOT Numbers are necessary for all businesses or individuals operating commercial motor vehicles with a gross vehicle weight (GVW) exceeding 10,000 pounds, whether it's a single vehicle or a combination.

Unified Carrier Registration (UCR) is mandatory for all private, for-hire, and exempt carriers, as well as freight brokers, freight forwarders, and leasing companies. An annual fee, determined by the number of units the company operates, permits the carrier to operate across all 48 states.

If you pick up and deliver in one state in the same movement, you must obtain that state’s intrastate authority. Companies will only have to renew their intrastate authorities if they do not have federal interstate authority and do not file under the UCR. State insurance filings will need to be filed and maintained for the intrastate operating authority.

Also, all towing companies operating in Michigan must renew their intrastate authority annually.

All 48 continental states, along with the lower provinces of Canada, are in the International Registration Plan - IRP. Under Full Reciprocity, all the states and provinces are listed on your vehicle license registration. The apportioned plate is required for any vehicle or combination over 26,000 GVW.

In addition to the items listed above, other documents should be kept in the vehicle. These include copies of your liability insurance certificate, your interstate and intrastate operating authorities, your ELD manual, ELD download instructions, and at least 7 blank driver’s logs. Carriers must also possess any necessary specialized permits, such as those for transporting alcoholic beverages, fuel, oversized loads, and hazardous materials.

MICHIGAN

In the spring, seasonal weight restrictions apply to frost-restricted routes. Axle loads must be decreased by 25% on roads with a rigid base and by 35% on roads with a flexible base. Most state highways and county roads with restrictions require a 35% reduction in axle loads. Additionally, speed limits on frost-restricted routes are lowered to 35 MPH for vehicles exceeding 10,000 GVW. For details on Michigan's frost laws, contact (800) 787-8960 or 517-373-6256.

OHIO

The Ohio Public Utilities Commission is currently conducting safety audits of carriers operating in the state. If your operations are solely in Ohio, ensure that all your safety records are up to date.

MORE TAXES

The chart below shows the specific tax returns, reports, and deadlines mandated by states for trucking operations. All carriers operating vehicles on the roads in these states must file these tax returns and reports:

MARCH 31 - ARKANSAS MOTOR CARRIER REPORT

APRIL 15 - NEBRASKA CORPORATION INCOME TAX

APRIL 15 - NEW YORK FRANCHISE TAX

APRIL 15 - NEW JERSEY CORPORATION BUSINESS TAX

APRIL 15 - PENNSYLVANIA CORPORATE INCOME REPORT

APRIL 15 - VIRGINIA CORPORATION TAX RETURN

APRIL 15 - MICHIGAN BUSINESS TAX RETURN

** Please be aware that we will not file these returns automatically. We will only file the returns that are mailed to us or those we are specifically asked to file.​