Tax Reporting and Payment
Motor carriers registered with CCD can use
Oregon Trucking Online (TOL) to file highway use tax reports and make payments by credit card, charge account or direct payment from an authorized checking account. Please read more about our
acceptable payment methods.
Note: Credit Card transactions are assessed an additional service fee from the credit card company of 2.4%. Charge accounts and checking account direct payments are not charged an additional service fee.
File Weight-Mile Tax Reports Quarterly
Did you know that you can apply to file quarterly weight-mile tax reports? This option is available to all carriers who currently file monthly weight-mile tax reports, including those who previously did not qualify. If you want to elect to file quarterly, follow the instructions below.
- Complete the Application to File Quarterly Weight-Mile Tax Reports (form 9030).
- Submit completed forms to our Commercial Vehicle Tax Service Center by email or fax 503-378-6880.
- Applications must be received and processed prior to the start of the new quarter. Monthly Weight-Mile Tax reports will be required through the current quarter or until your quarterly filing status has been approved.
Tax Reporting Due Dates
Tax returns must be filed even when there is no tax due, regardless of whether there were Oregon operations only or no operations for the reporting period. A carrier filing reports after the due date must include a late payment charge equal to 10% of the late tax. Failure to file reports may result in suspension of the account.
Online
Reports and returns processed through Oregon Trucking Online before midnight on the:
- Due date is considered timely and not assessed a late fee.
- Suspension date allows you to avoid suspension of your account.
By Mail
Tax returns and payment must be postmarked on or before the due date to be considered on time. If the due date falls on a weekend or holiday the report is due the next business day.
Reports and Returns (with payment when applicable):
- Stamped with a postmark by the postal service by the due date are considered timely and not assessed a late fee.
- Received by CCD on or before the suspension date allows you to avoid the suspension of your account.
Monthly Mileage Tax Reports
The monthly mileage tax report and payment must be post-marked by the postal service by the last day of the month to cover operations for the preceding calendar month.
Quarterly Mileage Report
Payment must be postmarked by the following dates.
Quarter
| Period Covered
| Due Dates
|
|---|
1st
| January through March
| May 31, 2023
|
2nd
| April through June
| August 31, 2023
|
3rd
| July through September
| November 30, 2023
|
4th
| October through December
| February 29, 2024
|
IFTA Tax Return Due Dates
IFTA tax returns, properly signed and accompanied by a check or money order payable to ODOT/IFTA, are due the last day of the month immediately following the end of each reporting period.
- Tax returns and payment must be postmarked on or before the due date to be considered on time.
- Tax returns must be filed even when there is no tax due, regardless of whether there were Oregon operations only or no operations for the reporting period.
Quarter
| Due Dates
|
|---|
1st
| April 30, 2024
|
2nd
| July 31, 2024
|
3rd
| October 31, 2024
|
4th
| January 31, 2025
|
How to Use a Credit and Amend a Mileage Tax Report
Temporary pass and trip permit fees are generally non-refundable, but carriers can request a tax credit by completing the following form.
Fuels Tax Credits
More information about Fuel Tax Credits is in our Motor Carrier Registration and Tax Manual.
Motor carriers can buy fuel in Oregon at commercial fueling stations without paying a fuel tax if they enroll in the Oregon Weight-Mile Tax Program. Without proper enrollment, the fuel provider must charge fuel taxes.
When a carrier who is paying weight-mile taxes also pays a fuel tax, they can request a refund of the fuel tax on their next weight-mile tax report with the Commerce and Compliance Division. A claim for credit can be processed when it is supported by proper documentation from the actual seller of the fuel. See OAR
740-055-0110 for information required on fuel purchase records and refunds.
Forms
Weight-Mile Tax Reports
- Must be post-marked by the last day of the month to cover operations for the preceding calendar month.
- Example: The May report and payment must be postmarked no later than June 30 to avoid the 10% late fee.
- Must be postmarked by the last day of the second month after the end of the quarter.
- Example: First Quarter reports are due by May 31.
Weight-Mile Tax Rate Tables
- Table A — Registered weights of 26,001 to 80,000 pounds.
- Table B — Vehicles with special permits at gross weights of 80,001 to 105,500 pounds.
Flat Monthly Tax Reports
Flat Fee Rate Tables:
Current Effective January 1, 2024