Glossary · updated October 30, 2026
UCR Base State
Also known as: Base State, Registration State
By Korey Sharp-Paar · Reviewed by the Fast Trucking Compliance team
Definition
The UCR base state is the single state through which a carrier pays its UCR fee. Under 49 USC §14504a a carrier registers in its home state if that state participates in UCR; if the home state does not participate, the carrier selects the nearest participating state in its region. All UCR fees are remitted to the base state regardless of how many states the carrier actually operates in. IFTA and IRP also use a base-state concept, but those programs are filed and paid independently of UCR, and paying one never satisfies another.
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UCR Base State Rules41 states participate directly in UCR. If your principal place of business is in one of them, that is your base state. If not, pick a participating neighbor as your UCR base.
Related terms
- UCR Base-State Rule(Base-State Rule)
- UCR Participating States(Participating States)
- UCR Non-Participating States(Non-Participating States)
- IFTA Base Jurisdiction