Methodology and sources
Every figure on this site is read from a data file that records where it came from and when it was checked. Nothing is typed into a page. This is the register.
Data files
| File | What it holds | Source | Checked |
|---|---|---|---|
ucr.json | UCR fees by bracket for 2026 and 2027; participating states; base-state regions; who registers; vehicle counting | FMCSA final rule, 49 CFR 367.50 (FR Doc. 2026-17893, Docket FMCSA-2025-0655); UCR Plan — fee brackets; UCR Plan — FAQ | 2026-10-23 |
hvut.json | Form 2290 categories A–V with standard and logging tax; period; suspension limits; due-date rule; proration | IRS Form 2290 (Rev. July 2026), Tax Computation; IRS Instructions for Form 2290 | 2026-10-23 |
ifta.json | Special-diesel rate and surcharge for 46 jurisdictions, 4Q2026 | IFTA, Inc. tax rate matrix 4Q2026 (updated 2026-10-21; not final until 2026-12-04) | 2026-10-23 |
fmcsaFees.json | Filing fees in 49 CFR 360.3T | 49 CFR 360.3T — Filing fees (eCFR) | 2026-10-23 |
medical.json | Physical qualification standards and recertification intervals | 49 CFR 391.41(b) — Physical qualifications for drivers (eCFR); 49 CFR 391.45 — Persons who must be medically examined and certified (eCFR) | 2026-10-23 |
states.json | 51 jurisdictions; every value derived from the files above | derived | 2026-10-23 |
Formulas
- UCR fee: the bracket is the one whose vehicle range contains the count of commercial motor vehicles operated in the preceding year; the fee is that bracket's entry for the chosen registration year. Brokers, forwarders without vehicles and leasing companies take the B1 fee.
- HVUT: category from taxable gross weight (A at exactly 55,000 lb; one category per 1,000 lb or part thereof above it; V above 75,000 lb). Tax = annual figure × months remaining in the July–June period ÷ 12, where July = 12 and June = 1. Logging = standard × 0.75. The published table is reproduced in full, not generated from the $22 step, and a test confirms the two agree.
- IFTA net: fleet mpg = total miles ÷ total gallons; taxable gallons per jurisdiction = miles there ÷ mpg; tax due = taxable gallons × (rate + surcharge); credit = gallons bought there × rate (surcharge is never credited); net = due − credit. Rounded to cents per row.
- Start-up cost: $300 × authority types + USDOT ($0) + UCR fee for the vehicle count + $10 × insurance filings. Non-federal items are listed, not priced.
- State comparisons: rank, quartile and "vs median" use the 46 listed diesel rates only. "Closest rates" are the three nearest by rate, not by geography.
Excluded, and why
- IFTA, OR: Oregon levies a weight-mile tax instead of a fuel tax; no IFTA diesel rate is listed.
- IFTA, IN: Indiana filed split rates and a fuel-tax holiday notice with IFTA, Inc. this year, so a single 4Q2026 diesel rate is not shown here; check the IFTA rate matrix and Indiana DOR bulletins.
- IFTA, AK: Not an IFTA member jurisdiction.
- IFTA, HI: Not an IFTA member jurisdiction.
- IFTA, DC: Not an IFTA member jurisdiction.
- UCR: State enforcement dates (not on official UCR pages)
- UCR: Per-state registration office links (FMCSA state-contact page blocked fetches)
- IFTA gasoline rates: incomplete in the source fetch; only special diesel is shipped.
- HVUT weekend and holiday due-date shifts: the calculator gives the calendar last day of the month; the IRS examples in
hvut.jsonshow the shifted dates. - State IRP fees, intrastate authority rules, size and weight limits and state DOT contacts: no citable source was reachable on the check date. Each state page says so.
- Carrier records: this site links to FMCSA's SAFER rather than republishing its data.
Refresh schedule
- IFTA rates: every quarter, when IFTA, Inc. publishes the matrix (and again after its "final" date).
- UCR fees: on any FMCSA fee rule, and each October 1 when registration opens.
- HVUT: each July when the IRS issues the new Form 2290 revision.
- 49 CFR fees and medical standards: on any amendment; checked at least yearly.
Data version 2026-10-23. Corrections: contact.