Chapter 3. Apportioned Plates Apportioned continued: B. Plate Types: Apportioned plates consist of five numbers. Apportioned plates will consist of 4 number and a letter. The letters " I " , " O " , " Q " , and " U " will NOT be used. Apportioned Plates with 5 numbers will remain valid (APN) C. Plates Issued: Two plates are issued for the truck or tractor. Trailers do not require an Apportioned plate, except in California. D. Plate Fees: Apportioned registration fees will be calculated based on each individual truck's actual travel patterns. Fees will be based upon Massachusetts registration fees for the miles traveled in Massachusetts and individual state fees for the states in which the vehicle travels. The fees will be pro-rated based upon the mileage actually traveled in each state. The RMV will pay the appropriate fees to each jurisdiction. E. Expiration Date: Apportioned plates expire annually on June 30. Here is a link to the IRP Manual. Here is a link to the IRP Check List Here is a link to the a New IRP Application Here is a link to the IRP Supplemental Application 04/16https://www.mass.gov/doc/irp-user-manual/download?_ga=2.105881610.828674685.1644244756-775329760.1614954446 https://www.mass.gov/doc/irp-checklist/download https://www.mass.gov/doc/international-registration-plan-irp-new-account-application/download https://www.mass.gov/doc/international-registration-plan-irp-supplement-application/download