Glossary of Terms

• Ad Valorem Tax (Added Value Tax) – An additional tax levied by certain states, such as Property Tax, Vehicle Gross Receipts Tax and Corporate Franchise Tax, etc
• Apportioned Vehicle – Vehicles used or intended for use in 2 or more IRP jurisdiction that are proportionally registered.  These vehicles are used for the transportation of persons for hire or designed, used, or maintained primarily for the transportation of property.
• Apportionment – The means of clearing a vehicle in a prorate-type state by paying that portion of the normal license fee versus the full plate fee.
• Audit – A physical examination of the records and source documents supporting the licensee’s tax report and/or registration records.
• Base Plate – A license plate issued by the company’s base jurisdiction.  The plate is marked with the jurisdiction’s name on it and the word Apportioned.
• Base State (Base Jurisdiction) – The state or province where the registrant has established a place of business and where the fleet’s mileage is accrued.  Also, where operational records of the fleet are maintained or can be made available.
• Bilateral Agreement – An agreement between two jurisdictions.
• Bobtail – A term used to describe a power unit (tractor) that is being operated with no trailer attached to the tractor.
• Bond – A guarantee posted with a state promising that any monies due to that state and not collected from the involved parties will be paid by the bonding (surety/insurance) company.
• Bulk Facility – A terminal location from which trucks are dispatched and where the trucking company has “bulk” storage tanks for fuel purchased in large quantities from a distributor.  The fuel is then dispensed into the trucking company’s trucks.  The purpose of purchasing bulk fuel is to reduce the fuel cost.
• Cab Card – A registration card issued only by the base jurisdiction for a vehicle which identifies the vehicle, base plate, registered weight by jurisdictions where the vehicle is properly registered.
• Commissioner – The official designed by the jurisdiction to be responsible for the administration of the IFTA.
• Combined Gross Vehicle Weight (GCVW) – The total empty weight of a power unit, trailer and the maximum load.
• Contiguous States – Adjoining states.
• Deadhead – Indicates a vehicle traveling without a load, either a truck or tractor-trailer.
• Deadhead Miles – Miles operated by a unit when no load is being transported.
• Decal – A permit “sticker” that is placed on the outside of a vehicle.  It is normally issued with a cab card that has the same permit number.
• Empty Weight – The weight of the vehicle fully equipped for service excluding the weight of any load.
• Federal Heavy Vehicle Use Tax (2290) – A tax levied by the federal government (IRS) on all highway motor vehicles that have a taxable gross vehicle weight (GVW) of 55,000 pounds or more.  Tax period begins on July 1st and ends the following June 30th.
• Fleet – One or more apportioned vehicles.
• FMCSR – Abbreviation for Federal Motor Carrier Safety Regulations.
• Fuel Tax – A tax charged to motor carriers on the gallons of fuel consumed by the state in which the vehicle has traveled.
• Gross Vehicle Weight (GVW) – The empty weight of the vehicle plus the load carried on that vehicle.
• Indicia – Identifying marks.
• Interstate Commerce Commission (ICC) – The federal regulatory body governing the rights and authority of a motor carrier too haul regulated goods or commodities.
• Interstate Operations – Vehicle movement between or through two or more jurisdictions.
• Intrastate Operations – Vehicle movement from one point within a jurisdiction to another point within the same jurisdiction.
• In-Jurisdiction Distance – Means the total number of miles operated by a registrant’s/licensee’s qualified motor vehicle within a jurisdiction including miles operated under an IFTA temporary permit.  In-Jurisdiction miles do not include those operated on fuel tax trip permit or those exempted from fuel taxation by a jurisdiction.
• Jurisdiction – A state, territory or possession of the US, District of Columbia or Province of Canada.
• Laden Weight – See Registered Weight
• Lease – A written document vesting exclusive possession, control of and responsibility of the vehicle to the lessee for a specific period of time.
• Lessee – A person, firm or corporation who has legal possession and control of a vehicle owned by another under terms of a lease.
• Lessor – A person, firm or corporation which, under the terms of a lease, grants legal rights of possession, control of and responsibility for the operations of the vehicle to another person, firm or corporation.
• Licensee – A person who holds an un-cancelled agreement license issued by the base jurisdiction.
• Member Jurisdiction – A state of the US or Province of Canada, which are members of the International Registration Plan (IRP).
• Mileage (In-Jurisdiction Miles) – The total number of miles operated by a fleet of proportionally registered vehicles in a jurisdiction during the preceding year.
• Mileage (Total Miles) – The total number of miles operated by a fleet of proportionally registered vehicles in all jurisdictions during the preceding year.
• Motor Carrier – An individual, partnership or corporation engaged in the transportation of goods or persons.
• Operating Authority – Authority granted by either the ICC or a jurisdiction’s Regulatory Commission to a carrier to operate for hire in interstate and/or intrastate commerce.
• Power Unit – A truck or tractor that is self-propelled.
• Recreational Vehicle – Vehicles such as motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.  In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any other business endeavor.
• Reciprocity – Exemption from further registration by a bilateral jurisdiction of a vehicle properly registered within a particular jurisdiction.
• Registered Weight (Laden Weight) – The weight for which a vehicle or combination of vehicles have been licensed or registered within a particular jurisdiction.
• Registrant – A person, firm or corporation in whose names a vehicle is properly registered.
• Regulatory Compliance – Complying with all state, federal and provincial regulations.
• Restricted Plate – A plate that has a time (partial year), geographical area, mileage or commodity restriction (farm, log or dealer plate).
• Revocation – Withdrawal of license and privileges granted to the licensee by the licensing jurisdiction.
• Single State Registration System (SSRS) – A system that verifies that each vehicle has insurance coverage for every operational state.
• Trip Permit – A temporary permit issued by a jurisdiction in lieu of regular registration.
• Trip Sheet – A form completed by the driver indicating miles operated in each state and fueling information.
• Unladen Weight – See Empty Weight.