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Pennsylvania trucking

Pennsylvania oversize and overweight permits

Pennsylvania issues oversize and overweight permits through APRAS, the PennDOT routing system. Legal height sits lower than in several western states, and anything past the published width, height, length or weight lines needs a permit. Escorts, movement windows and the super load review all follow published regulations, which back every figure here.

By Evan Reid, Founder of Haul Handbook · Updated Jul 25, 2026

Width
8.5 ft8 feet 6 inches total outside width including any load, with statutory exceptions for implements of husbandry (up to 12 feet, 14 feet 6 inches, or 18 feet under listed conditions) and special mobile equipment (up to 9 feet 2 inches, sunrise to sunset). Mirrors, sunshades and tarpaulins may each extend 6 inches beyond the limit on each side.
Height
13.5 ft13 feet 6 inches including any load. Buses may reach 14 feet 6 inches with municipal or Public Utility Commission approval; fire apparatus and vehicles used exclusively for overhead utility repair are exempt. Operating over 13 feet 6 inches without a valid permit carries a $500 fine on conviction.
Gross weight
80,000 lb80,000 pounds is the overall statutory maximum gross weight on Pennsylvania highways. Lower caps apply by configuration and axle count (see gross_weight_by_configuration).
Length: single_motor_vehicle
40 ft
Length: motor_vehicle_with_boom
55 ft
Length: bus_school_bus_motor_home
45 ft
Length: articulated_bus
63 ft
Length: single_semitrailer
53 ft
Length: each_trailer_in_a_double
28.5 ft
Length: saddle_mount_combination
75 ft
Length: maxi_cube_combination
65 ft
Length: towaway_trailer_transporter
82 ft
Length: stinger_steered_auto_or_boat_transporter
80 ft
Length: nondivisible_article
70 ft
Length: note
Auto and boat transporters carry additional front and rear overhang allowances: 3 feet front and 4 feet rear for a single transporter, and 4 feet front and 6 feet rear for a stinger-steered combination. Tow trucks hauling a disabled vehicle have no stated limit.
Off interstate limits
Pennsylvania's size and weight maximums in 75 Pa.C.S. Chapter 49 apply to Commonwealth highways generally rather than through a separate interstate and off-interstate table. Locally posted weight restrictions still bind: a special hauling permit issued through APRAS to exceed 80,000 pounds does not supersede the weight restriction of a posted highway or the requirement to enter an Excess Maintenance Agreement.

Axle weight limits

Gross weight is one ceiling; each axle group carries its own limit, and a load can be legal on gross weight yet overweight on an axle. Exceeding any of these needs an overweight permit.

Pennsylvania legal axle weight limits by axle group
Axle groupMaximum weight
Single axle (non-steering)20,000 lb (For a combination registered for or carrying a gross weight over 73,280 pounds, no axle other than a steering axle may exceed 20,000 pounds.)
Two consecutive pairs of axles34,000 lb (Two consecutive pairs of axles may each carry a gross load of 34,000 pounds provided the overall distance between the first and last axles of the consecutive pairs is 36 feet or more.)
Other axle groupsGroup weights are set by the statutory formula in 75 Pa.C.S. § 4943 rather than by a flat figure, and a combination may not exceed the sum of the allowable individual axle weights.

Scroll sideways to see every column.

Permit fees

Single trip
$46 (PennDOT's current single-trip special hauling permit fee, effective July 1, 2025, is $46 when the load is 14 feet wide or less and $97 when it is over 14 feet wide, plus a 0.04 per ton-mile charge on overweight. The underlying statutory schedule in 75 Pa.C.S. § 1942(a) reads $35 and $71 with 4 cents per mile per ton over the registered gross weight; the published fee document carries the higher current amounts, and § 1942(b) makes the oversize and overweight charges cumulative for a load that is both.)
Annual permit
There is no single annual permit price to quote. Pennsylvania does not sell a blanket annual or seasonal oversize and overweight permit, so PennDOT publishes no statewide annual fee. Annual and seasonal permits are priced by load type on the PennDOT special hauling permit fee schedule effective July 1, 2025, so a carrier reads the price for its own load type on that schedule rather than one general figure.
Annual eligibility
Pennsylvania does not sell a general annual or blanket oversize and overweight permit for any load. Annual and seasonal permits are issued by LOAD TYPE, each with its own fee, and a single-trip permit is the default for a general oversize or overweight move. The PennDOT fee schedule effective July 1, 2025 prices each annual and seasonal load type separately.

Single-trip permit fee schedule

A single-trip permit stacks a base fee with a weight-tiered maintenance fee, and the heaviest loads add a supervision fee.

Pennsylvania single-trip oversize permit fee components
Fee componentApplies toAmount
Base single-trip permit feeOversize load 14 feet wide or less at legal weight$46
Base single-trip permit feeOversize load over 14 feet wide$97
Overweight chargeEvery ton-mile by which gross weight exceeds registered gross weightNot confirmed
Mobile home, modular housing unit or modular housing undercarriage single-trip permitLoad 14 feet wide or less$53
Mobile home, modular housing unit or modular housing undercarriage single-trip permitLoad over 14 feet wide$103
Super load preliminary application feeSuper load preliminary review, plus $12 per county on the route$68
Refund processing feeAny refund request$52

Scroll sideways to see every column.

To price a specific load, try the oversize permit cost estimator, or compare every state on the national oversize permit table.

To see how these fees combine on real loads, walk through Pennsylvania oversize permit cost worked examples.

Escort thresholds

DimensionThresholdEscortsWhere the escorts ridePolice escort
widthover 13 ft1Following pilot car on multi-lane highways; leading pilot car on single-lane highways; a following pilot car if the move is accompanied by a police escortNot confirmed
heightover 14 ft 6 in1Leading pilot car positioned 1,000 to 3,000 feet ahead of the loadNot confirmed
lengthover 90 ft1Following pilot car on all highwaysNot confirmed
rear_overhangload extending more than 15 ft beyond the rear1Following pilot car on all highwaysNot confirmed
bridge_crossingPermitted move crossing a bridge1 to 2Pilot cars precede and follow for a two-directional bridge; a following pilot car for a one-directional bridgeNot confirmed
urbanized_area_darknessMovement in an urbanized area during hours of darkness2Pilot cars must precede and follow, and the load carries additional lighting on all sidesNot confirmed

What the escort itself has to be

Hitting the threshold is only half of it. The escort vehicle, its equipment, its driver's certification and where it rides are all regulated, and the carrier is the one holding the permit when they are not met.

Definition
A pilot car is a convoying vehicle provided by the permittee to warn the traveling public of an oversize vehicle or slow moving overweight vehicle.
Escort driver certification
PennDOT runs a Certified Escort Vehicle Operator (CEVO) program through APRAS and publishes a pilot car reference sheet with it.
Police escort
67 Pa. Code § 179.10 contemplates a police escort accompanying a wide move (it changes the pilot car placement) but the checked text sets no dimension threshold that compels one, so no police-escort threshold is recorded.

Escort rules beyond the thresholds

Knowing when you need an escort is half of it. These are the Pennsylvania rules on who may run one, what the vehicle has to carry, and how the move is conducted.

Definition
A pilot car is a convoying vehicle provided by the permittee to warn the traveling public of an oversize vehicle or slow moving overweight vehicle.
Certification
PennDOT runs a Certified Escort Vehicle Operator (CEVO) program through APRAS and publishes a pilot car reference sheet with it.
Police escort
67 Pa. Code § 179.10 contemplates a police escort accompanying a wide move (it changes the pilot car placement) but the checked text sets no dimension threshold that compels one, so no police-escort threshold is recorded.

Travel restrictions

Daylight only
Yes (67 Pa. Code § 179.10(7) does not authorize permitted movement from sunset to sunrise. In urbanized areas movement is allowed seven days a week from 3 a.m. to 7:30 a.m., 9 a.m. to 4 p.m., and 7 p.m. to sunset, and from 9 a.m. to 4 p.m. through the Fort Pitt, Squirrel Hill and Liberty Tunnels; a nighttime urbanized movement requires additional lighting on all sides and a pilot car escort.)
Curfews
Weekend curfew is built into the regulation rather than published per city: no permitted movement after 12 noon on Saturday or at any time on Sunday, plus the urbanized-area windows above.
Weekend / holiday
Movement is barred on New Year's Day, Memorial Day, Independence Day, Labor Day, Thanksgiving and Christmas and on the day preceding each. PennDOT publishes the dated windows each year. For 2026 they are: New Year's Day 2025-26, 12 noon December 31, 2025 to sunrise January 2, 2026; Memorial Day, 12 noon May 22 to sunrise May 26, 2026; Independence Day, 12 noon July 2 to sunrise July 6, 2026; Labor Day, 12 noon September 4 to sunrise September 8, 2026; Thanksgiving and the day after, 12 noon November 25 to sunrise November 30, 2026; Christmas Day, 12 noon December 24 to sunrise December 28, 2026; New Year's Day 2026-27, 12 noon December 31, 2026 to sunrise January 4, 2027. The Pennsylvania Turnpike publishes its own holiday restrictions separately.
Wind / weather
No permitted movement in winds sufficient to cause the wheels of the trailer or semitrailer to deflect more than 6 inches.
Daylight hours rule
67 Pa. Code § 179.10(7) does not authorize permitted movement from sunset to sunrise. In urbanized areas movement is allowed seven days a week from 3 a.m. to 7:30 a.m., 9 a.m. to 4 p.m., and 7 p.m. to sunset, and from 9 a.m. to 4 p.m. through the Fort Pitt, Squirrel Hill and Liberty Tunnels; a nighttime urbanized movement requires additional lighting on all sides and a pilot car escort.
Weather
No movement on snow covered highways until they are plowed full width, on icy pavements until they are cindered or salted, or when rain, fog or snow reduces visibility to less than 1,000 feet.

Superload and beyond-permit review

Loads past the standard single-trip permit thresholds get individual state review rather than an off-the-shelf permit.

67 Pa. Code § 179.1 defines a super load as a vehicle, combination or load having a gross weight exceeding 201,000 pounds, a total length exceeding 160 feet, or a total width exceeding 16 feet, subject to listed exceptions.

A completed preliminary application on Form M-936A, with Form M-936AS where required, must be submitted in writing to the central permit office at least 3 weeks before the anticipated move date, with justification: detailed routing, manufacturer certification that the object cannot be made smaller, statements from air, water and rail carriers that they cannot accommodate the move, written approvals from cities along the route, and a projection of similar moves within one year.

Gross weight lb
201,000
Length ft
160
Width ft
16
Preliminary fee USD
68
Preliminary fee per county USD
12
Statute
67 Pa. Code §§ 179.1 and 179.8

More Pennsylvania permit rules

Permit requirement: regulation
67 Pa. Code § 179.3
Permit requirement: detail
A permit is required for movement on a Commonwealth highway of a mobile home, oversize or overweight vehicle, or combination of vehicles, including the load or loads carried, and as otherwise provided in Chapter 49 of the Vehicle Code relating to size, weight and load.
Registration and bond: regulation
67 Pa. Code § 179.4
Registration and bond: detail
To apply for permits by telefacsimile or another approved wire method, an applicant first registers with the Department by filing a registration agreement for special hauling permits, Form M-936RA, together with a surety bond, Form M-936B, in the amount of at least $2,000, or at least $5,000 if the applicant participates in the permit monthly billing system, or a higher amount set by the central permit office. Unregistered applicants must apply in person or by mail with certified payment.
Registration and bond: bond minimum USD
2,000
Registration and bond: bond monthly billing USD
5,000

Legal limit citations

DimensionLimitStatute
Width8 feet 6 inches75 Pa.C.S. § 4921
Height13 feet 6 inches75 Pa.C.S. § 4922
LengthBy configuration; 53 feet for a single semitrailer, 40 feet for a single motor vehicle75 Pa.C.S. § 4923
Gross weight80,000 pounds75 Pa.C.S. § 4941
Axle weight20,000 pounds on a single non-steering axle for combinations over 73,280 pounds; group weights by statutory formula75 Pa.C.S. § 4943

Gross weight by configuration

ConfigurationMax gross weight lb
Any vehicle or combination, overall statutory maximum80,000
Two-axle truck tractor and single-axle semitrailer58,400
Two-axle truck tractor and two-axle semitrailer73,280
Three-axle truck tractor and single-axle semitrailer73,280
Two-axle truck and two-axle trailer73,280
Motor vehicle, two axles38,000
Motor vehicle, three axles58,400
Motor vehicle, four axles73,280
Motor vehicle, five axles73,280
Motor vehicle, six axles77,000
Motor vehicle, seven axles80,000
Single trip fee USD
46
Single trip fee note
PennDOT's current single-trip special hauling permit fee, effective July 1, 2025, is $46 when the load is 14 feet wide or less and $97 when it is over 14 feet wide, plus a 0.04 per ton-mile charge on overweight. The underlying statutory schedule in 75 Pa.C.S. § 1942(a) reads $35 and $71 with 4 cents per mile per ton over the registered gross weight; the published fee document carries the higher current amounts, and § 1942(b) makes the oversize and overweight charges cumulative for a load that is both.
Statutory fee basis: statute
75 Pa.C.S. § 1942
Statutory fee basis: oversize to 14ft USD
35
Statutory fee basis: oversize over 14ft USD
71
Statutory fee basis: overweight rate cents per mile per ton
4
Statutory fee basis: note
The statutory schedule states $35 for an oversize vehicle or load up to 14 feet wide at legal weight, $71 if the width exceeds 14 feet, and 4 cents per mile per ton by which gross weight exceeds registered gross weight, with subsection (b) making the charges cumulative. PennDOT's published fee document carries higher current amounts, so the statute is recorded as the legal basis and the fee document as the operative price.
Annual permit fee note
There is no single annual permit price to quote. Pennsylvania does not sell a blanket annual or seasonal oversize and overweight permit, so PennDOT publishes no statewide annual fee. Annual and seasonal permits are priced by load type on the PennDOT special hauling permit fee schedule effective July 1, 2025, so a carrier reads the price for its own load type on that schedule rather than one general figure.
Annual permit eligibility
Pennsylvania does not sell a general annual or blanket oversize and overweight permit for any load. Annual and seasonal permits are issued by LOAD TYPE, each with its own fee, and a single-trip permit is the default for a general oversize or overweight move. The PennDOT fee schedule effective July 1, 2025 prices each annual and seasonal load type separately.

Annual permit schedule

Load typeDescriptionDurationFee USDNote
34Excess DamageAnnual870
40Construction EquipmentAnnual707
44Live Domestic AnimalsAnnual707
45Animal Feed/GrainAnnual797
46Special mobile equipment (hauling or towing)Annual408
48Special mobile equipment (driven)Annual408
38A - CWaste Coal / Beneficial Combustion Ash / LimestoneAnnual768
43Wooden StructuresAnnual1,996
37AFloat/Flat GlassAnnual1,645
52A - EHighway CrossingAnnual565
54A - BQuarry EquipmentAnnual961
42A - BBuilding Structural ComponentsSeasonal192Per month.
55Utility Construction EquipmentSeasonal192Per month.
Regulatory fee basis: regulation
67 Pa. Code § 179.9
Regulatory fee basis: detail
The regulation prints $300 for an annual special mobile equipment permit, $25 for a seasonal implement of husbandry permit, $50 plus $10 per county involved for a preliminary super load application, and $1 for telecommunications processing. PennDOT's July 1, 2025 fee document carries higher current amounts (for example $408 for special mobile equipment and $68 plus $12 per county for a super load preliminary), so the regulation is recorded as the legal basis and the fee document as the operative price.
Escort notes: definition
A pilot car is a convoying vehicle provided by the permittee to warn the traveling public of an oversize vehicle or slow moving overweight vehicle.
Escort notes: certification
PennDOT runs a Certified Escort Vehicle Operator (CEVO) program through APRAS and publishes a pilot car reference sheet with it.
Escort notes: police escort
67 Pa. Code § 179.10 contemplates a police escort accompanying a wide move (it changes the pilot car placement) but the checked text sets no dimension threshold that compels one, so no police-escort threshold is recorded.

Seasonal permits

NameDurationFee USDNote
Crane under 100,000 pounds (Load Type 35A)Seasonal752Prorated up to a maximum of $752, at $62.66 per month.
Crane over 100,000 pounds (Load Type 35B)Seasonal188Prorated up to a maximum of $188, at $15.66 per month, plus $95 each mile.
Building Structural Components (Load Type 42A-B)Seasonal192Per month.
Utility Construction Equipment and Utility Construction Tractor (Load Types 55, 55A)Seasonal192Per month.
Implement of husbandry (Load Types 49, 49A-C)Seasonal or blanket67 Pa. Code § 179.9 prints a $25 seasonal implement of husbandry permit fee. The July 1, 2025 PennDOT fee schedule omits load type 49 entirely, running from 48 (SME Driven, $408 annual) to 50A (Raw Milk, $1006 annual), so no current price is published and none is recorded. Confirm the current fee with the Central Permit Office before filing.
Military Convoy (Load Type 58B)Seasonal0Free.
Turnpike: separate permit required
Yes
Turnpike: detail
The Pennsylvania Turnpike Commission runs its own commercial oversize and overweight permit system, separate from PennDOT's APRAS. A Turnpike permit is required above 85 feet in length, 100,000 pounds gross weight, 22,400 pounds per axle (27,000 pounds maximum), 13 feet 6 inches high (with exceptions to 14 feet on certain routes), and over 10 feet 0 inches wide up to a maximum of 11 feet 6 inches (with exceptions to 14 feet on specific highways). The fee is a $37 flat fee plus 24 cents per ton-mile on all weight over 80,000 pounds. Applications are filed online; standard reviews are approved within one business day and super load reviews take ten days. There are no refunds for permit fees paid, even if the permit is not used.
Turnpike: flat fee USD
37
Turnpike: ton mile rate USD
0.24
Local restrictions note
A PennDOT special hauling permit does not override a posted local weight restriction, and exceeding 80,000 pounds can require an Excess Maintenance Agreement. Super load routes need written approvals from the cities along the route.

The Pennsylvania permit office

Agency
PennDOT, Central Permit Office, Roadway Management Division, Bureau of Maintenance and Operations
System
Automated Permit Routing / Analysis System (APRAS)
System url
https://apras.penndot.pa.gov/
Note
APRAS account holders using a PennDOT Enterprise Login can obtain permits 24 hours a day. Carriers without an APRAS account are directed to a permit service partner. Super load applications go to the Central Permit Office.
Phone
717-787-4680
Hours
Monday through Friday, 8:00 AM to 4:00 PM Eastern

Pennsylvania publishes its no-permit maximums in Chapter 49 of the Vehicle Code: total outside width including the load, height including the load, length by vehicle configuration, gross weight, and axle group weight. Height is the one that catches out-of-state drivers, because Pennsylvania's ceiling is lower than the figure allowed in several other states, and running over it without a valid permit carries a fixed fine on conviction.

Length depends on the configuration, from a single motor vehicle through semitrailers, twin trailers, saddle-mount and maxi-cube combinations, tow-away trailer transporters, and stinger-steered auto and boat transporters, which also get front and rear overhang allowances. Gross weight is capped overall, but lower caps apply by configuration and axle count, so a five-axle combination and a seven-axle one do not share a ceiling. The limits tables below carry each figure with its Vehicle Code section.

Single-trip permits and what they cost

A single-trip permit covers one move. The base fee steps up once the load passes a published width, and an overweight charge is added for every ton-mile by which gross weight exceeds your registered gross weight. The Vehicle Code makes the oversize and overweight charges cumulative, so a load that is both pays both. Mobile homes, modular housing units and modular housing undercarriages carry their own single-trip prices, and a refund request carries a processing fee.

Watch the gap between the law and the price list. The Vehicle Code and the hauling permit regulations print older, lower amounts than PennDOT's current published fee document, and the same gap shows up in the regulatory figures for annual special mobile equipment permits and super load preliminaries. Price from the current fee schedule, which is what the sourced table below carries.

Annual and seasonal permits by load type

Pennsylvania has no blanket annual permit, so the annual option is a load-type permit. The published list runs from excess damage and construction equipment through live domestic animals, animal feed and grain, special mobile equipment hauled or driven, waste coal and beneficial combustion ash, wooden structures, float and flat glass, highway crossings and quarry equipment. Seasonal permits cover building structural components, utility construction equipment, and cranes, with crane pricing prorated by month and the heavier crane class adding a per-mile charge. Military convoy permits are free.

One honest gap sits in the implement of husbandry line: the regulation prints a seasonal fee, but the current fee document does not list a price for that load type, so no current amount is recorded rather than carried forward from the older figure.

Pilot car requirements

Pennsylvania calls escorts pilot cars, and the regulation defines one as a convoying vehicle the permittee provides to warn traffic about an oversize vehicle or a slow-moving overweight vehicle. Thresholds phase in by dimension: width past a published line takes a pilot car, with the placement flipping between following and leading depending on whether the highway is multi-lane or single-lane; height past its line takes a leading pilot car positioned well ahead of the load; length and rear overhang past their lines each take a following pilot car on all highways.

Bridges and darkness add their own rules. A permitted move over a two-directional bridge takes pilot cars front and rear, a one-directional bridge takes a following car, and any movement in an urbanized area during darkness takes pilot cars both ahead and behind plus extra lighting on all sides of the load. PennDOT runs a certified escort vehicle operator program through APRAS and publishes a pilot car reference sheet with it. One honest gap: the regulation contemplates a police escort accompanying a wide move, but the text sets no dimension that compels one, so no police-escort threshold is recorded.

When permitted loads can move

Pennsylvania is one of the stricter states on movement windows, and the rules live in the regulation rather than in a district-by-district curfew list. Permitted movement is not authorized from sunset to sunrise. It is barred after midday on Saturday and at any time on Sunday. Urbanized areas get defined windows instead of a blanket daylight rule, including a set window through the Fort Pitt, Squirrel Hill and Liberty Tunnels, and a night move in an urbanized area needs extra lighting on all sides plus a pilot car.

Six holidays and the day preceding each are closed, and PennDOT publishes the dated windows every year. Weather closes the road too: no movement on snow-covered highways until they are plowed full width, on icy pavement until it is cindered or salted, when rain, fog or snow cuts visibility below a published distance, or in winds strong enough to deflect the trailer wheels past a published amount. The Turnpike publishes its own holiday restrictions separately.

Super loads

Past the ordinary permit ceiling sits the super load, defined by gross weight, total length, or total width above published lines, subject to listed exceptions. A super load starts with a preliminary application in writing to the central permit office at least three weeks before the move date, and the justification package is heavy: detailed routing, a manufacturer certification that the object cannot be made smaller, statements from air, water and rail carriers that they cannot handle the move, written approvals from the cities along the route, and a projection of similar moves within the coming year.

Pricing stacks. The preliminary review carries its own fee plus a per-county charge along the route, and the permit itself is then priced on the standard single-trip schedule. PennDOT notes that additional fees can apply. The sourced threshold and fee fields below carry each figure.

How to read this page

A value reading "Not confirmed" means we could not verify the figure on an official agency page at review time, so it stays open rather than guessed. Superload moves above the standard permit thresholds get individual review by the state; contact the permit office named on this page. For the rest of the Pennsylvania permit stack, see Pennsylvania trucking permits.

Frequently asked questions

What can I haul in Pennsylvania without an oversize permit?

Anything inside the published Vehicle Code maximums for width, height, length by configuration, gross weight and axle groups. Pennsylvania's height ceiling is lower than several other states allow, and the gross weight cap steps down for configurations with fewer axles. The sourced limits tables below list each figure with its statute.

How much does a Pennsylvania single-trip oversize permit cost?

A base fee that steps up past a published width, plus a ton-mile charge on the weight above your registered gross weight, and the two are cumulative when a load is both oversize and overweight. Price from PennDOT's current fee document, not from the Vehicle Code, which still prints older lower amounts. The sourced fee table below carries each component.

When does an oversize load need a pilot car in Pennsylvania?

Once the load crosses the published width, height, length or rear overhang lines, and whenever a permitted move crosses a bridge or runs through an urbanized area during darkness. Placement changes with the trigger: leading for height, following for length and overhang, and both ends for a two-directional bridge or a night urban move. The sourced pilot car table below carries each threshold.

Can permitted loads move at night in Pennsylvania?

Not generally. The regulation does not authorize permitted movement from sunset to sunrise. Urbanized areas have defined daytime and early evening windows instead, and a night movement in an urbanized area requires additional lighting on all sides of the load plus a pilot car escort. Weekend movement is also closed from Saturday midday through Sunday.

What counts as a super load in Pennsylvania?

A vehicle, combination or load above the published gross weight, total length, or total width lines, subject to listed exceptions. Super loads need a preliminary application filed in writing with the central permit office at least three weeks ahead, with routing, manufacturer certification, statements from other carrier modes, and written city approvals. The sourced threshold fields below carry the figures.

Haul Handbook publishes educational information about trucking registration and compliance requirements. This is not legal, financial, or tax advice. Rules, fees, and deadlines change; confirm with the agency before you file or pay.