Loaded Tank Railroad Car Fee
- The commence date of the Loaded Tank Railroad Car Fee is April 1, 2024.
- The Loaded Tank Railroad Car fee is set at $19 per loaded tank railroad car.
- You must register with us 30 days prior to transporting oil by loaded tank railroad car in Oregon. You can register on Revenue Online.
- Revenue from Loaded Tank Railroad Car fees, less the Department of Revenue administrative fee, is transferred to the High Hazard Train Route Oil Spill Preparedness Fund and to the Oil and Hazardous Material Transportation by Rail Action Fund.
- You must pay this fee if you are the owner of the oil at the time the oil is transported by loaded tank railroad car in Oregon.
Register for a Loaded Tank Railroad Car account
You need to register for a Loaded Tank Railroad Car account using Revenue Online at least 30 days prior to transporting oil by railroad in Oregon and before filing or making a payment. To register, go to
Revenue Online and click the "Register and apply" button in the "Quick Links" section. You will then select "Register for a business tax" and then "Loaded Tank Railroad Car" to register, you'll need:
- For the entity you're registering:
- Name
- Organization type
- Federal identifier [federal employer identification number (FEIN), Social Security number (SSN), or individual taxpayer identification number (ITIN)]
- Mailing address
- For all company owners and officers:
- Name
- Federal identifier (FEIN, SSN, or ITIN)
- Mailing address
Returns and payments
Returns and payments are due on or before the last day of the month following the end of each calendar quarter. Returns must report the number of tank cars that transported oil in Oregon for each month of the quarter.
Filing due dates for quarterly reports
If the due date is a weekend or holiday, the return is due the next business day.
File and pay electronically using
Revenue Online.
Once you complete your return in Revenue Online, select "Yes" to pay the amount due online.
There is a 5 percent penalty if you don't pay by the due date. A 20 percent penalty is charged if you don't file a return within 30 days of the due date. Interest is added to any unpaid fee and calculated from the time the fee becomes due.
Definitions
For purposes of this fee,
"Oil":
- Oil, including gasoline, crude oil, bitumen, synthetic crude oil, natural gas well condensate, fuel oil, diesel oil, lubricating oil, sludge, oil refuse, and any other petroleum related product; and
- Liquefied natural gas.
"Oil" does not mean gasoline or any other petroleum-related product that has been processed such that it is capable of being used as a fuel for the propulsion of a motor vehicle.
"Owner":
The person who has the ultimate control over, and the right to use or sell, oil being shipped.
"Tank railroad car":
A loaded or unloaded railroad car or rolling stock designated to transport oil as part of a single train that transports:
- 20 or more tank railroad cars in a continuous block that are loaded with oil; or
- 35 or more tank railroad cars loaded with oil that are spread throughout the entirety of the rolling stock, not including the locomotive, that make up the train.