Trip leasing in NC: what carriers with their own authority need to know
How a one-load lease between two authorized carriers works under 49 CFR 376.22: the written agreement, receipts, door signs, the driver file and drug testing, insurance, and who reports IRP miles and IFTA fuel, as of October 2026.
The short version
A trip lease is when a carrier with its own authority leases its truck, usually with its driver, to another authorized carrier to haul a load under that carrier's name. The federal rule for it is 49 CFR 376.22. [1]
That rule is short. It needs a signed written agreement, receipts when the truck changes hands, the lessee's ID on the truck, and a copy of the agreement in the cab. [1]
It does not carry the money rules owner-operators know from a full lease, like 15-day pay or escrow terms. Rate, payment and expenses are up to the two carriers to write down. [1]
On a lease of 29 days or less, you, the lessor, still report the miles and fuel on your own IFTA return, and the miles count on your own IRP fleet. [11][18][19]
This guide is based on the federal rules as they read on Oct. 1, 2026, and NC agency manuals. It's general information, not legal advice. [1][11][19]
Who this rule covers, and who it doesn't
Part 376 defines an authorized carrier as one with operating authority under federal law. Section 376.22 lets one authorized carrier lease equipment to or from another one. [1]
So the rule fits an NC owner-operator or small fleet with its own active for-hire authority that runs a load for another carrier. That's our reading of the definitions. [1]
If you don't have your own authority, you're not an authorized carrier, and the full lease rules in 376.11 and 376.12 apply. Our guide to leasing on to a carrier covers that case. [1]
Part 376 never actually defines "trip lease." It's an industry term. The rule talks about leases, lessors and lessees, and a lease can be with or without a driver. [1]
The NCDMV IRP Manual and the NCDOR fuel tax manual do use the term, and both treat a trip lease as a short lease of a vehicle to another carrier. [11][19]
The rule hasn't changed in a long time. Its last amendment was in 1998, and the Federal Register shows no changes to Part 376 since the start of 2024. [1][24]
What the trip lease must say and where it rides
Under 376.22, the two carriers need a written agreement signed by both sides or their authorized representatives. [1]
It must put control of, and responsibility for, the truck's operation on the lessee. That starts when the lessee takes possession and gives you a receipt. [1]
Responsibility runs until the truck comes back to you, or until it's handed to another authorized carrier in an interchange. [1]
A copy of the agreement must ride in the truck the whole time the lessee has it. [1]
Carriers that trip lease often can use a master lease. A copy rides in the truck, receipts are still swapped, and trip records are kept for each move. [1]
Those trip records show the owner's name and address, the origin, the departure date and time, the destination and the load. They must also show the haul is under the lessee's responsibility. [1]
Carriers under common ownership and control can lease to each other without the ID and receipt steps. The rest of the rule still applies. [1]
One more point: you must own the truck or hold it under your own lease to trip lease it out. [1]
Receipts, interchange and the money terms
Receipts must identify the truck and give the date and time of day it changes hands. Authorized representatives can sign them. [1]
Section 376.22 has no pay terms. The 15-day payment rule, escrow, chargeback lists and rated freight bills are all in 376.12, which governs full leases, not carrier-to-carrier ones. [1]
Our tip: write the rate, who pays fuel, tolls, permits and lumpers, what paperwork triggers payment, and when payment is due into the agreement before you roll. [1]
Interchange is a different thing. Under 376.31, carriers swap equipment at a point both serve to continue a through movement on one bill of lading. [1]
Interchange needs its own written agreement, and the receiving carrier must remove its ID before giving the equipment back. A one-load lease of a tractor and driver is usually a 376.22 lease, by our reading. [1]
Door signs: whose name goes on the truck
The federal marking rule now in force is 390.21T. The older 390.21 was suspended indefinitely in 2019. [2]
The truck must show the legal or trade name of the carrier operating it and its USDOT number, with the letters "USDOT" in front. [2]
If any other name is on the truck, such as your own company name, the operating carrier's name must follow the words "operated by." [2]
Markings go on both sides, in sharp contrast, readable from 50 feet in daylight. A magnetic sign or placard is fine if it meets those rules. [2]
The rule has a 30-day option that lets a truck keep the owner's ID, but its text covers rented trucks and leased passenger vehicles. It doesn't clearly reach a trip-leased freight truck, so our advice is to show the lessee's ID. [2]
Our tip: take the placard off when the lease ends, so you don't run your next load showing another carrier's number. [2]
NC applies Parts 390 to 397 to intrastate carriers over 26,001 pounds, so the marking rule follows you on in-state loads too. [10]
The driver: qualification file and drug testing
Federal rules count anyone who leases a truck for business as an employer, and an independent contractor driving it counts as an employee. So the lessee takes on driver duties for the trip, by our reading. [2]
A lessee doesn't always need its own full driver file. Under 391.65, your company can give it a signed certificate that the driver is fully qualified. [4]
The certificate lists the driver's name and signature and the medical card's expiration date. It's good for up to two years, and the lessee must verify it with you and keep a copy for three years. [4]
That rule is written for a driver who works for one carrier in a 7-day stretch. Whether it still fits a driver who runs your loads and a trip-leased load the same week is not settled in what we read. [2][4]
For drug testing, Part 382 counts leased drivers and owner-operators as drivers. A new employer needs a negative pre-employment test before the first safety-sensitive work. [3]
There's an exception if the driver was in a compliant testing program in the last 30 days and was tested in the last 6 months or in a random pool for the last 12. [3]
Employers must also run a full Clearinghouse query, with the driver's consent, before the driver starts. Ask the lessee early which of these it wants, so the load isn't held up. [3]
Hours of service apply to the driver on every load, and NC applies the same federal rules in-state. By our reading, hours from your own loads and the leased load count together. [10]
Insurance during a trip lease
Under 387.7, no carrier may operate a truck until it has the federal minimum coverage in force. For general freight in trucks of 10,001 pounds or more, that's $750,000. [5][6]
Part 387 says nothing about leases, bobtail or non-trucking liability. The only federal mention of bobtail coverage we found is in the full-lease rule, 376.12, and 376.22 has no insurance clause. [1][5]
Our tip: get the lessee's certificate of insurance and confirm its policy covers a leased unit like yours. [5]
Also ask your own agent how your policy treats the truck while it's under another carrier's control, since bobtail and non-trucking policies often have their own terms. [1][5]
North Carolina ties commercial truck owners to the same $750,000 federal level under G.S. 20-309(a1). [8]
IRP plates, trip permits and IFTA fuel tax
The NCDMV IRP Manual says miles a truck runs under a trip lease count as the lessor's fleet miles. You report them on your IRP records, and the lessee doesn't report them. [11]
If the trip runs into a state that isn't on your cab card, the truck needs that state's trip permit or apportioned registration there. [11]
The manual is mixed on who handles that. One line says the lessee is responsible for registration, while the same section has the lessor reporting the miles. Settle who buys any permit in the agreement. [11]
As of October 2026, we couldn't find NC's own IRP trip permit fee or length on an official page, so check the current price with NCDMV or your permit service. [11][12]
Don't confuse that with NC's emergency trip permit for interstate carriers under G.S. 20-385, which costs $29.50. [16]
For fuel tax, the IFTA rules say that on a trip lease of 29 days or less, the trip lessor reports and pays all fuel taxes. NCDOR's manual says the same. [18][19]
That means your IFTA license and decals stay on the truck, and the leased trip's miles and gallons go on your quarterly return. [18][19]
On leases of 30 days or more, the two sides can choose who reports. If the lease is silent, the lessee does. Fuel receipts may show either company's name if the link can be shown. [18][19]
In-state loads and NC rules
Part 376 applies to carriers registered with the federal government. North Carolina's law adopting federal rules lists Parts 382 and 390 to 398, but not Part 376. [1][21]
We did find an older DMV rule, 19A NCAC 03E .0506. It requires written leases for carriers of property with Utilities Commission authority. [15]
Its authority statute was repealed in 1996, and today the Utilities Commission certifies only passenger and household goods carriers. We found no NC rule that sets lease terms for general-freight trip leases inside NC. [15][22][23]
If you move household goods in NC, read that rule and ask the Utilities Commission how it applies to you. [15][23]
A trip lease checklist
These are our tips, based on the rules above. Confirm both carriers have active authority, then sign the written agreement before the truck moves. [1]
Swap receipts with the date and time at pickup and at return. Keep a copy of the signed lease in the cab, and put the lessee's "operated by" placard on both doors. [1][2]
Send the driver paperwork the lessee asks for, such as a 391.65 certificate and Clearinghouse consent, and get the lessee's certificate of insurance. [3][4][5]
Keep the lease, receipts, bills of lading, fuel receipts and trip sheets with your IRP and IFTA records, and put the leased miles on your own returns. [11][19]