Chapter 11-1 International Registration Plan International Registration Plan (IRP) continued An IRP Apportioned Registration does NOT: * Exempt a carrier from the payment of motor fuel taxes in any jurisdiction. * Exempt a carrier from obtaining operating authority from a jurisdiction where the apportioned vehicle operates. * Exempt a carrier from the payment of Federal Heavy Vehicle Use Tax (IRS Form 2290). * Permit a carrier to exceed maximum height, length, width, and axle limitations. * Permit the violation of "bridge laws". 04/16 IRP Full Reciprocity Plan Per the International Registration Plan (IRP), Massachusetts implemented the Full Reciprocity Plan (FRP) on January 1, 2015. FRP changes the Plan to make it more efficient, equitable and flexible for it's member jurisdictions and registrants by granting full reciprocity for all apportioned vehicles in all member IRP jurisdictions and removing from the Plan any provisions related to estimated distance. In short, all jurisdictions will appear on a vehicle CAB Card. For additional information on FRP: you can visit the IRP website at www.irponline.org 01/15 11:6http://www.irponline.org