MIchael Henckel- Transportation Publisher

Michael Henckel

transporation publishing

Michael joined J. J. Keller & Associates, Inc. in 2007. As an Editor on the Transportation Publishing team, he provides regulatory support for a variety of products, including manuals, newsletters, posters, and online services. Michael is knowledgeable about vehicle legalization topics including the International Fuel Tax Agreement (IFTA), International Registration Plan (IRP), Unified Carrier Registration (UCR), and the federal heavy vehicle use tax (HVUT).

Michael is responsible for the Permit and Tax Manual, the Transportation Permit and Tax Regulatory Alert newsletter, and for related content in the KellerOnline^®, FleetMentor^®, and RegSense^® online services.

Have a compliance question for Michael? Send it through J. J. Keller's Expert Help feature included with all publications in the Compliance Library.

Expert Advice from Michael

FAQs answered by Michael Henckel

Am I required to pay the Unified Carrier Registration (UCR)?

ANSWER:
Private property carriers, for-hire passenger, property, and exempt commodity carriers, freight forwarders, leasing companies, and brokers engaged in interstate commerce are subject to annual UCR registration and fees. Carriers from Canada or Mexico operating in the United States are also subject to UCR registration.

For Unified Carrier Registration (UCR), does a motor carrier have to pay for all trucks it has, or only the trucks that run interstate?

ANSWER:
A motor carrier pays only for the vehicles that operate in interstate commerce. Vehicles that are intrastate-only may be removed from a carrier’s vehicle count provided that the vehicles do not and will not operate in interstate commerce and the vehicles are not registered under the International Registration Plan (IRP).

Are IFTA and IRP the same?

ANSWER:
No, they are not the same, but they are often mentioned together for a few reasons. Both are base-state registration agreements with the same parameters for qualification, and the distance records a motor carrier keeps are often shared between the two programs. But, it is important to understand that they are two very different, and separate, programs. IFTA covers the carrier for fuel taxes, while IRP covers the registration (plates) of the vehicle.

How long must a motor carrier retain IFTA and IRP records?

ANSWER:
We recommended that carriers keep IRP records for 6½ years. Under IRP, carriers must keep any records for their registration application, plus records for the three prior registration-reporting periods. In effect, this time period can be up to 6½ years, depending on when the carrier renews registration. Under IFTA, carriers must retain the records used for the quarterly tax return for four years from the return due date or filing date, whichever is later, plus any time period included as a result of waivers or jeopardy assessments.

What is the difference between interstate and intrastate commerce?

ANSWER:
This is a very common question. It is vital that a motor carrier define itself correctly in order to determine whether state or federal regulations are applicable. If you guess wrong, you will find yourself with compliance issues. Interstate commerce is the movement of a shipment or service across state or international borders, or the intent to continue a movement within a state that originated from another state or country. In practical terms, you could still be considered interstate commerce even if you never cross the state line, depending upon the origin and destination of the shipment or service. Intrastate commerce is the movement that originates in a single state, moves in that state only and delivers in that originating state.