(A) Either the owner or the lessee of an apportionable vehicle may apply to the registrar of motor vehicles for registration of the vehicle in the applicant's name. If the lessee is the applicant the registration shall also include the name of the owner. The registration (cab card) and license plates shall remain the property of the applicant. Applicants for IRP shall complete the IRP application required by the bureau, located at https://www.ohcors.com/forms.aspx (revised Nov 2012).
(B) Applications shall be renewed annually.
(C) The applicant shall pay all base and foreign jurisdiction taxes and fees in full at the time of the initial registration.