Chapter 10-1 International Registration Plan An IRP Apportioned Registration does not exempt a carrier from the payment of Motor Fuel Taxes in any state; nor exempt a carrier from obtaining operating authority from a state where the apportioned vehicle operates; nor exempt a carrier from payment of Federal Highway Vehicle Use Tax (IRS form # 2290); nor permit a carrier to exceed maximum height, length, width, and axle limitations nor permit the violation of “bridge laws”. Vehicles that are exempt from the IRP include government owned vehicles; buses and livery vehicles used exclusively for charter parties; vehicles displaying a restricted plate such as dealer, repair, transporter, owner contractor, or farm; city pick-up and delivery vehicles and recreational vehicles. 1/09 10:7