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Oregon Highway Use Tax Bond

Bond Requirements

When a motor carrier enrolls a vehicle(s) in Oregon’s Weight-Mile Tax Program they will be required to file an Oregon highway use tax bond, cash deposit or other security unless they have a Dun & Bradstreet rating of 3A2 or higher. The security requirement is to ensure payment of fees, taxes, charges, penalties and interest that become due under ORS 825 and 818.225. Initial bond requests are based on the number of vehicles enrolled or operated in Oregon in the previous 12 months.

When vehicles have been enrolled, the Commerce and Compliance Division (CCD) will mail a request letter along with a pre-filled highway use tax bond form. If the motor carrier chooses to:
  • Provide a surety bond, they can forward the letter and pre-filled out bond form to their agent or insurance company to complete.
  • Provide a cash deposit, they can pay by one of three methods:
  • Check (include the motor carrier account number in the memo).
  • ACH Direct Payment.
  • Credit card (Visa or Mastercard). If paying by credit card there is a 2.4% service charge. CCD will place the deposit into an interest bearing account with the state treasurer. Interest will accrue at a rate determined by the Oregon State Treasurer.
After your account is established, a letter is sent stating the required bond amount, due date and instructions for posting. See Oregon Administrative Rule 740-040-0070 — Deposits to Secure Payment of Fees, Taxes, Charges, Penalties and Interest.

Types of Bonds

  • Surety Bonds are the most common and can be obtained from most insurance companies.
  • Cash Deposits earn interest which is credited to the motor carrier's account.
  • Savings Assignment.

Bonds for a New Carrier

  • Security deposit fees apply to new for-hire motor carriers who has not registered an account with CCD.
  • Different requirements exist for private carriers, farmers and vehicles using gasoline for which Oregon state fuel tax is paid.
  • The bond must be posted to your account by the due date to avoid suspension of your account.
  • Email our Tax Bond Support team for more details.

Bond Waivers

Bond may be waived when the following minimum criteria are met.
  • Twelve consecutive months of filing reports on time.
  • No suspensions.
  • All payments on-time and cleared.
  • No billings outstanding.
Note: When a carrier no longer meets the minimum criteria, the bond may be increased or a previously waived bond may be required.