Taxes & Permits: Stay Current on Four Recurring Obligations

You have four recurring tax and permit obligations. They run on different calendars, hit at different times, and missing one can cascade into penalties, inspections, and compliance headaches. Get them on your calendar now.

1. Form 2290 (HVUT) — Heavy Vehicle Use Tax

What it is: Annual federal excise tax on trucks over 55,000 lbs GVW. This is the IRS’s cut, not a state fee.

Tax year: July 1–June 30 (not the calendar year).

Due date: August 31 for all vehicles in service during that tax year (so if your truck is on the road by July, Form 2290 is due by August 31).

Cost: $100 per vehicle per year (for basic operation; hazmat carriers pay more).

Filing: Online via the IRS HVUT portal. You’ll get a stamped document to carry in the cab. An inspection that finds a truck on the road without a stamped Form 2290 is a red flag.

Action items:

Mark August 31 on your calendar before July 1.
If you add a truck to your operation mid-year, file Form 2290 within the same tax year it enters service.
Keep the stamped document in the cab — inspectors check for it.

→ See the compliance calendar for all due dates.

2. IFTA (International Fuel Tax Agreement) — Quarterly fuel reporting

What it is: A system where you report fuel consumption across all jurisdictions you operated in during each quarter. The system automatically calculates what you owe each state and province based on miles driven in each jurisdiction.

Filing schedule: Quarterly, due the last day of the month following each quarter:

Q1 (Jan–Mar): Due April 30
Q2 (Apr–Jun): Due July 31
Q3 (Jul–Sep): Due October 31
Q4 (Oct–Dec): Due January 31

If the due date falls on a weekend or holiday, you have until the next business day.

What you need: Fuel purchases (gallons bought, date, location) and odometer readings by state/province. Many carriers track this in a spreadsheet or with telematics software.

Your IFTA decal: You’ll get a decal for your windshield showing your IFTA license number and valid period. Inspectors check for it.

The detailed how-to: IFTA reporting gets granular fast — the rules around fuel purchasing, vehicle registration, and multi-state apportionment are deep.

→ For detailed procedures, see the fuel and IFTA basics article.

Action items:

Set phone reminders for April 30, July 31, October 31, and January 31.
Start a spreadsheet or telematics system now to track fuel and miles by state.
Get your IFTA license before you operate across state lines.

3. IRP (International Registration Plan) — Apportioned registration

What it is: A registration system for commercial motor vehicles over 26,000 lbs GVW that operate in two or more jurisdictions. Instead of registering separately in each state, you register once in your base state and get one apportioned plate and cab card.

How it works: Your registration fees are divided by the percentage of miles you expect to drive in each jurisdiction. If you plan to drive 40% of your miles in Texas and 60% in other states, you pay 40% of Texas’s fees and a proportional share to every other state where you operate. At each renewal, you report actual miles and true up any overpayment or underpayment.

Who needs it: Any CMV over 26,000 lbs GVW operating in 2+ states. If you’re only intrastate, you don’t need IRP.

Your base jurisdiction: The state where your truck is domiciled (where you garages it, register it, pay property tax on it). You apply for IRP in that state’s DMV, and that state issues the apportioned plate and cab card. They distribute your fees to the other jurisdictions automatically.

Renewal: Usually annual, depending on your base state. The exact renewal date varies — check with your base state’s DMV.

Cost: Varies widely by state and percentage of miles. Base states with high registration fees (California, Colorado) will charge more; states with low fees (Wyoming, South Dakota) will charge less. This is one reason some small carriers choose to base themselves in low-fee states.

State-specific variations: IRP rules are standardized across participating jurisdictions, but filing procedures, renewal dates, and fee structures vary by state. Because this varies, you should contact your state DOT directly for IRP-specific questions rather than relying on a generic guide.

For authoritative program details, base-jurisdiction contacts, and the governing agreement, refer to the official International Registration Plan website.

Action items:

Determine your base jurisdiction before you operate in multiple states.
Apply for IRP through that state’s DMV before crossing state lines.
Check your base state’s renewal date and mark it on your calendar.
At renewal, you’ll report actual miles; keep odometer readings and mileage logs to make this accurate.

4. State-specific permits

What they cover: Oversize/overweight permits, single-trip permits for non-IRP vehicles, hazmat endorsements, fuel tax licenses, and specialized commodity permits (food handling, hazmat bulk, etc.).

Why they vary: Each state sets its own rules. A permit you need in one state might not exist in another. Some states bundle permits with registration; others issue them separately.

How to find what you need: Contact your state DOT (Department of Transportation). Be specific: “I’m registering a truck over 26,000 lbs GVW; what state-level permits do I need before I operate?” They can tell you exactly what applies to your operation.

Examples of variation:

Some states require a separate fuel tax license; others use IFTA.
Overweight permits are issued per-load in some states and annual-permit in others.
Food-service carriers may need health endorsements (varies by state).

Action items:

Visit your state DOT website and search for “trucking permits” or “carrier permits.”
Call if the website isn’t clear — a 15-minute call beats guessing and getting cited.
Note which permits are required and their renewal dates.

Putting it all together

You now have four different deadlines to track:

Form 2290: Due August 31 (annual, IRS)
IFTA quarterly: Due April 30, July 31, October 31, January 31 (quarterly, multi-state)
IRP renewal: Varies by base state (usually annual)
State permits: Varies by state (check with your state DOT)

→ Add these to the compliance calendar and set phone reminders for each due date.

The penalty for missing any of these can be substantial: late filing fees, inspection violations, or temporary out-of-service orders. Getting them on your calendar and tracking them consistently is not exciting, but it’s non-negotiable.

Don’t guess on state-specific requirements. If anything here is unclear or doesn’t match your state’s rules, contact your state DOT directly. Every state’s procedures are slightly different, and getting the detail right from the source beats assuming.