International Registration Plan (IRP)
Primary Contact: Tammi Jarboe, Branch Manager
Eligibility
A vehicle that may be included in an IRP fleet and defined in the IRP as an apportioned vehicle is any vehicle used or intended for use in two or more IRP jurisdictions and is used for the transportation of persons or property, and which is:
  • A power unit having two axles and a gross weight or registered gross vehicle weight in excess of 26,000 pounds or,
  • A power unit having three or more axles, regardless of weight or,
  • Used in combination when the combined gross weight exceeds 26,000 pounds

Fleets must meet basic requirements by:

  • Maintaining an established place of business
  • Maintaining operation records and
  • Accruing mileage in the base jurisdiction (see Sections 210 & 218 of the IRP for specific requirements)

Registrants with vehicles below 26,000 pounds may proportionally register their vehicles at their own option.

 
Record Retention Requirements
An acceptable source document used to verify fleet mileage is some type of "Individual Vehicle Mileage Record(s)" (IVMR's) which shall contain the following information:
  1. Date of trip (starting and ending)
  2. Trip origin and destination
  3. Route of travel and/or beginning and ending odometer or hub odometer reading of the trip;
  4. Total trip miles
  5. Mileage by jurisdiction
  6. Unit number or vehicle identification number (VIN), and may include at the discretion of the base jurisdiction the following additional information
  7. Vehicle fleet number
  8. Registrant's name
  9. Trailer number
  10. Driver's signature and/or name

These IVMR's may be supplemented by trip sheets, driver's logs, dispatch logs, or bills of lading.
Computer printouts that are merely recaps are not acceptable. They must be supported by IVMR's in order to be of value for audit. The operational records must be presented in unit number order and in sequence by date. The mileage recaps used to complete your application should be provided as well.

Note: Failure to present the requested mileage records could result in cancellation of your apportion privileges.
 
Be Advised: If driver’s logs are your only detailed record of origin and destinations, you must keep them to support your IRP application. DO NOT THROW THEM AWAY!!
 
All records MUST be retained by the taxpayer for a period of five (5) years.




Contact
 
Office of Audits
200 Mero Street, 4th floor
Frankfort, Kentucky 40622
Toll Free: 1 (800) 928-6760
Phone: (502) 564-6760
Fax: (502) 564-6766
Hours: 8am - 4:30pm EST, M-F

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