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Oregon Withdrawals from IRP Clearinghouse
Oregon will no longer participate in the IRP Inc., Clearinghouse. Beginning in February Oregon will revert to transmitting apportioned fees and transmittals directly to the jurisdictions.
Letter from Director Garrett to IRP Inc., CEO
Application for Oregon Motor Carrier Account –
Form 735-9075 – Complete this form if operating trucks with a combined weight over 26,000 pounds or if operating trucks weighing 26,000 pounds or less and hauling for-hire. See ORS 825.015 and 825.017 for a list of vehicles exempt from motor carrier regulation.
Out-of-State Vehicle Registration - Form 735-9076 -
Complete this form to register trucks or correct or change the registration of trucks that are based outside of Oregon and are already operating under an Oregon permit. This form is needed to obtain an Oregon Weight Receipt and Tax Identifier credential for each truck. The credential is essential for identifying the company´s Oregon weight-mile tax account. There is an $8 fee for each Weight Receipt.
Oregon-Based Vehicle Registration - Form 735-9691 -
Complete this form to register trucks that operate intrastate (within Oregon) only or to correct or change the registration of trucks already operating under an Oregon permit.
Carriers operating vehicles in Oregon with a combined weight over 26,000 pounds must have either a valid temporary pass or an Oregon Weight Receipt and Tax Identifier for each power unit. Check Oregon´s entry and enforcement policy for handling vehicles entering the state without appropriate tax credentials.
Application for Class 1A Permit – Form 735-9745 –
Complete this form and pay a $300 filing fee if operating as a for-hire carrier hauling property, other than household goods, from point to point within Oregon.
Paper Application for U.S. DOT Number – Form MCS-150 –
Complete this form to apply for a U.S. DOT number and to provide updates every two years.
Online Application for U.S. DOT Number –
Go online to register as a motor carrier & update information. Complete the MCS-150 form online. Find other related information at the Federal Motor Carrier Safety Administration site: http://safer.fmcsa.dot.gov/
Review federal regulations regarding the Minimum Levels of Financial Responsibility for Motor Carriers.
International Registration Plan (IRP) –
Oregon-based carriers operating vehicles interstate use Schedule A, the International Registration Plan and Fuel Tax Agreement Application Combined, to apply for a new account, create a new fleet or for renewal. They use Schedule R for establishing Oregon proof of residency. They also use Oregon IRP Mileage Schedule B when setting up a new account, Schedule C when adding new trucks to an established account or fleet, and Schedule G for average mileage that an Oregon-based vehicle operates in a year. Prorate registration is handled over-the-counter by appointment only at Salem Headquarters or the Portland Bridge Jantzen Beach office.
For more information, visit the IRP Web Site or check out the Oregon Motor Carrier Registration and Tax Manual.
Also, view an IRP Training Video (wmv file, 66.7 MB).
International Fuel Tax Agreement (IFTA) –
Oregon-based carriers operating interstate use Form 735-9908 and pay an annual fee to join the International Fuel Tax Agreement (IFTA). The annual fee ranges from $280 to $575 depending on the number of trucks the Oregon carrier elects to operate under IFTA. Once the fee is paid, Oregon issues an IFTA license that allows the carrier to operate in any number of states and submit one report to MCTD showing the fuel taxes paid in those states. Carriers use Form 735-9740 to file their IFTA Tax Return on a quarterly basis (see instructions on pages 3 and 4 of the form). Oregon allocates the fuel taxes to the various states and audits the carrier´s report for accuracy (visit the Forms and Tables page for the latest fuel tax rates.)
IFTA Temporary Decal Permits can be issued to a carrier, on request, when adding a new vehicle to the existing IFTA license or replacing decals on a vehicle. The permit is vehicle-specific and must be carried in each vehicle listed on the permit along with a copy of the current valid Oregon IFTA license until new decals are placed on the vehicle.
Oregon is not a fuel tax state. For trucks over 26,000 pounds, Oregon recovers highway-use costs through a weight-mile tax rather than a diesel fuel tax. But Oregon administers an IFTA program as a service to Oregon-based companies who operate in other states that do charge a fuel tax. The IFTA program is necessary because except by purchasing single-trip permits, these companies have no other way to discharge their fuel tax liability. They cannot individually file quarterly fuel tax reports and make payments to states and provinces. For more information, visit the IFTA Web Site or check out the Oregon Motor Carrier Registration and Tax Manual.
Heavy Vehicle Use Tax (HVUT) –
Proof of payment of HVUT is required for commercial registration of trucks weighing 55,000 pounds or more. This is an annual tax paid to the Internal Revenue Service. See Heavy Highway Vehicle Use Tax Return - Form 2290 and Instructions for Completing Form 2290.
The IRS now offers a way for all motor carriers to electronically pay HVUT. Moreover, the agency is now requiring carriers to file electronically if they have 25 or more vehicles. In June 2008, the IRS sent letters to all heavy vehicle taxpayers who had registered 25 or more vehicles in the past to inform them that they’re required to e-file their Form 2290. Carriers cannot e-file the HVUT return directly to the IRS. Instead, they must submit it through one of the IRS-approved transmitter/software providers, each of which charges a fee for the service. Visit the Form 2290 e-file Web page for links to the companies that have passed IRS testing requirements for software developers of electronic business returns.
The IRS is continuing to accept the paper Form 2290 for anyone registering fewer than 25 vehicles. A stamped copy of the Schedule 1 will continue to be returned to carriers by mail if they submit the paper form. Those using e-file will receive Schedule 1 electronically through their transmitter/software provider. The electronic Schedule 1, which has an e-file logo watermark, can be printed and used as proof of payment.
Other Necessary Documents
To register to operate in Oregon, motor carriers also need to submit the vehicle identification (bill of sale, certificate of origin, out-of-state registration), a DEQ certificate for the Portland Metro and Medford areas if the vehicle is not diesel-powered, and an equipment lease if applicable.
Corporate Certificate of Standing and Assumed Business Name Registration –
File these forms with the Oregon Secretary of State if you operate as a Corporation or under an Assumed Business Name (Central Business Registry - New Assumed Business Name). The Corporate Certificate of Standing must be dated within the last two years. Contact the Oregon Corporation Division by mail to 255 Capitol Street NE, Suite 151, Salem OR 97310-0210, or call 503-986-2200.
Power of Attorney –
File a Power of Attorney form with MCTD if you use an agent or reporting service to conduct business for you, such as filing for operating authority, registering vehicles, and filing tax reports.
Unified Carrier Registration Agreement
The Unified Carrier Registration Agreement (UCRA) is a base-state system for registering interstate motor carriers with vehicles over 10,000 lbs., including private, for-hire, and exempt carriers, farmers operating in interstate commerce, and brokers, freight forwarders, and leasing companies. Guide to, What is Interstate Commerce? All of these operators must pay annual registration fees that fund state motor carrier safety programs, enforcement, and UCR administration. The program is designed for states that need to replace revenue they formerly collected under the Single State Registration System (SSRS). Oregon never participated in SSRS and it’s not participating in UCRA. Oregon-based interstate operators must pay online at a UCRA-designated Web site -- www.ucr.in.gov -- or they must select a Western state, other than Oregon, and pay their fees to it.
Read more about UCRA and the annual fee requirement for interstate operators.
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Trucking companies can use a home or office computer to conduct business with Oregon via the Internet. Any motor carrier registered to operate in Oregon can apply for a password to access a secure Trucking Online Web site.
Go to the Trucking Online
Web page for more information and check the growing list of online transaction services available.
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Motor Carrier Services / Offices & Staff
Salem Headquarters - Motor Carrier Transportation Division
550 Capitol Street NE, Salem OR 97301-2530
Open 8 a.m. to 5 p.m., Monday - Friday
Phone Service Center Open 24 hours / 7 days - 503-378-6699
Map of downtown Salem and 550 Capitol Street NE
Portland Bridge Office, I-5, Oregon/Washington border
12348 N Center Avenue, Portland OR 97217-7871
Open 8 a.m. to 5 p.m., Monday - Friday
The Motor Carrier Transportation Division has compiled a list of truck stops with a fax service truckers can use to have credentials sent to them. The list does not include all that are in or near Oregon. View a Web page list of Truck Stops or a two-page handout.
And don't forget Trucking Online!
Trucking companies can use a home or office computer to conduct business with Oregon via the Internet. Any motor carrier registered to operate in Oregon can apply for a password to access a secure Trucking Online Web site. Go to the Trucking Online Web site for more information and check the growing list of online transaction services available.
*Over-the-counter service is not available on State-observed holidays: New Year’s Day, Martin Luther King Day, President’s Day, Memorial Day, Independence Day, Labor Day, Veteran’s Day, Thanksgiving Day, and Christmas Day.
For Thanksgiving, Christmas, and New Year's, the Phone Service Center at 503-378-6699, which is usually staffed 24 hours a day, 7 days a week, stops taking calls at 5 p.m. the day before those major holidays and restarts at 8 a.m. the day after.
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Full Service Available only 8 a.m. - 5 p.m. Monday - Friday (except holidays*)
at Salem Headquarters and Portland Bridge / Jantzen Beach Office
- Oregon Tax and Registration Temporary Permits
- Orders for Permanent or Temporary Oregon Weight Receipt and Tax Identifier
- Replacement Temporary Vehicle Registration
- DMV Trailer Trip Permits
- New Carrier Applications for ODOT Accounts or Authority
- Reinstatement of Suspended ODOT Accounts
- International Registration Plan - Prorate Transactions (requires appointment)
- Commercial or Prorate Registration Renewals (requires appointment)
- Insurance Filings
- Weight-Mile Tax Mileage Reports
- Miscellaneous Payments on Account
* Certain transactions may need to be pre-authorized by carrier and paid with credit card or pre-authorized draft.
Only the first four basic services listed above are available nights, weekends, & holidays by calling the Salem Service Center - 503-378-6699
Single-Trip and Annual Over-Dimension Permits
Phone 503-373-0000 - Monday-Friday, 7 a.m. - 5 p.m.
Walk-In Counter Service - Monday-Friday, 8 a.m. - 5 p.m.
*State-observed holidays include New Year’s Day, Martin Luther King Day, President’s Day, Memorial Day, Independence Day, Labor Day, Veteran’s Day, Thanksgiving Day, and Christmas Day.
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Visit the Downloadable Forms & Tables
page for access to forms and information related to truck registration, taxes and fees, safety, over-dimension operations, and other subjects critical to motor carriers operating in Oregon.
Truck License Plates and Plate Fees
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Oregon-based trucks over 26,000 pounds combined weight display an ODOT truck license plate. Carriers pay $2.50 for one plate (for tractors) and $5 for two plates (for trucks), plus $8 for a Weight Receipt and Tax Identifier for each truck.
Carriers with trucks that generally only operate within Oregon display an ODOT plate marked "Commercial" that begins with the letters Y C.
Trucks over 26,000 pounds combined weight that operate interstate display an ODOT plate marked "Apportioned" that begins with the letters Y A. Oregon carriers with these plates are participating in the International Registration Plan (IRP) by paying to Oregon the apportioned registration fees for each of the states in which they operate. Oregon then distributes the fees to states as a service to the carriers.
Oregon Commercial and Apportioned plates have a sticker indicating the registration year. The plates are renewed annually and valid from January through December. The sticker indicates the valid year, but not any month. Contact Motor Carrier Transportation Division staff -- 503-378-6699 -- for a replacement if a sticker is damaged, missing, or was misapplied.
Carriers based in other states are identified by the license plate issued by each carrier´s home state or province, usually under the International Registration Plan. When Oregon has a record of the plate issued to a truck, the carrier receives a Weight Receipt and Tax Identifier paper credential. With that in the truck cab, the truck is good-to-go in Oregon.
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Carriers are required to display markings on each side of their truck power units showing the carrier's legal name, or a single trade name of the business that owns or controls operations, and the carrier's U.S. DOT number. Lettering must "contrast sharply" with background colors and be large enough to be seen from a distance of 50 feet during daylight hours when the vehicle is stationary. These are federal requirements that Oregon has adopted (See 49 CFR 390.21
). Click here to read a one-page handout about the requirements
Insurance Status Look-up
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Use the Trucking Online Public Access menu
to check the status of a trucking company's insurance policy filings with the Oregon DOT. Insurance Requirements
Review federal regulations regarding the Minimum Levels of Financial Responsibility for Motor Carriers. Liability Insurance
Oregon intrastate carriers will need to have their insurance agent file Form E, proof of liability coverage, with ODOT´s Motor Carrier Transportation Division (MCTD) showing coverage for a minimum single limit of $750,000 per accident. The Form E can be faxed to the MCTD Insurance Section at 503-378-3736. (Form E is only available from an insurance agent. It is not a MCTD form.) Insurance filings can now also be made electronically in Oregon and at least 17 other states. Ask your agent about the Motor Carrier Information Exchange
and the National Online Registries. Cargo Insurance
Intrastate carriers will need to have their insurance agent file Form H, proof of cargo insurance in the minimum amount of $10,000 if they will haul, on a for-hire basis within Oregon, commodities subject to material loss or damage through ordinary transportation hazards. The Form H can be faxed to the MCTD Insurance Section at 503-378-3736. Commodities exempt from the cargo insurance requirement include sand, gravel, rock, dirt, debris, cinders, wet ready-mix concrete, metallic ores and concentrates; logs, poles, piling, and cut trees; cordwood, wood chips, lumber, shingles, veneer, plywood, particle board, wallboard, and siding; unprocessed agricultural commodities; fish scrap; newspapers; garbage and waste material for recycling; compressed motor vehicle bodies; and water. Online Insurance Look-Up
Trucking companies and insurance agents can use Trucking Online to confirm insurance filings from their home or office computers. Because Oregon intrastate motor carriers risk being suspended if insurance documents are not timely filed, it´s common for officials to call MCTD staff to ask if they´ve been received. But anyone can use the Insurance Policy Status Look-Up
application to check on the filings in a matter of seconds without a long distance phone call. Highway-Use Tax Bond
Carriers operating vehicles with a combined weight over 26,000 pounds may have to file a highway-use tax bond, substitute security, or cash deposit to insure payment of fees, taxes, charges, or penalties incurred while operating in Oregon. If required, the amount varies by the type of motor carrier operation, the annual tax liability, and the number of vehicles registered (see deposits rule, OAR 740-040-0070
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Motor carriers with vehicles over 26,000 pounds register each vehicle at the heaviest loaded weight it will operate in Oregon during the year and pay an annual fee according to the following fee tables:
Carriers operating vehicles over 26,000 pounds pay weight-mile taxes according to two Tax Tables, one for vehicles operated at registered weights of 26,001 to 80,000 pounds and another for vehicles operated under special permit at gross weights of 80,001 to 105,500 pounds. See Tax Tables A and B
Monthly Mileage Tax Report Quarterly
Mileage Report Instructions for Filing Monthly / Quarterly Mileage Tax Reports
Trucking companies can use Trucking Online to file highway-use (weight-mile) tax reports and make payments by credit card from their home or office computers. Or if they mailed a tax report and payment, they can confirm that it was received on time. Because companies risk being suspended if these reports are not timely filed, it´s common for officials to call MCTD staff to ask if they´ve been received. Now companies can check on the filings in a matter of seconds without a long distance phone call. Go to the Trucking Online
Web site for more information about getting started with this Internet-based program.
Heavy Vehicle Use Tax (HVUT)
See HVUT information and links to IRS forms in Registration section above. Temporary Pass and Trip Permit Fees
Carriers conducting a single round trip through Oregon, or operating on a short-term lease agreement (ten days or less), pay $9 plus weight-mile taxes to obtain a Temporary Pass. Carriers without valid Oregon registration (Oregon commercial plate or Oregon listed on the base state apportioned cab card) pay $43 to obtain a Heavy Vehicle Trip Permit valid for ten days. Carriers who purchase temporary credentials and then are unable to make the trip, or find they over-declared the number of miles traveled, may be due a tax credit. Temporary pass and trip permit fees are generally non-refundable, but carriers can request a tax credit by completing Form 9758, Notice to Carriers Requesting a Credit on Temporary Credentials.
Established carrier can use Trucking Online to obtain temporary passes and trip permits. Flat Fees
Carriers hauling certain commodities (logs, sand and gravel, wood chips), or certain farmers hauling for-hire, may elect to pay weight-mile taxes on a flat fee basis. This is essentially an annual fee that is paid on a monthly basis. Under Flat Fees
, log haulers may pay $6.10 per 100 pounds, sand and gravel haulers may pay $6.05 per 100 pounds, wood chip haulers may pay $24.62 per 100 pounds, and for-hire farm carriers in trucks under 46,000 pounds combined weight may pay $5.00 per 100 pounds. Carriers complete a Fee Basis Election Form
(Form 735-9910) to change their account's fee basis. A motor carrier account's fee basis may be changed only once per year.
Flat Monthly Fee Report Form Instructions for Filing Flat Mileage Tax Reports Road-Use Fees
Road Use Assessment Fees apply to vehicles operating under single-trip, non-divisible load permits at gross weights above 98,000 pounds. See ORS 818.225
. See a list of Road Use Assessment Fees
for truck combinations weighing from 98,001 to 900,000 pounds gross weight. This fee is 5.7 cents per equivalent single-axle load (ESAL) mile traveled. Road Use Assessment Fees are expressed in terms of permit gross weight and number of axles. As with the Tax Table B
weight-mile tax rates, carriers are assessed a lower per-mile charge the greater the number of axles used at any given gross weight. The Road Use Assessment Fee takes the place of the weight-mile tax for the loaded portion of movements of non-divisible loads over 98,000 pounds.
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Carriers may need to file monthly or quarterly mileage reports and pay a 30 cents per gallon tax on diesel fuel used in Oregon. The Oregon Department of Transportation issues a special license (Application for Use Fuel Tax License and/or Use Fuel Tax Vehicle Emblems - Form 735-1335
) and a vehicle emblem (cab card) to persons operating certain vehicles. This can include pickup trucks, farm trucks, cars, or any other vehicles without valid ODOT truck license plates (Commercial or Apportioned plates).
Note: Operators who may need a use fuel license and may need to pay fuel taxes include those who purchase fuel at cardlock stations or bulk storage sites. Some operators, such as tow truck operators and mobile home toters, may be subject to both weight-mile taxes and use fuel taxes. They could have a vehicle with an ODOT Commercial or Apportioned license plate for which they must pay weight-mile taxes for operations conducted when their combined weight exceeds 26,000 pounds, and use fuel taxes for operations when their combined weight is 26,000 pounds or less. These operators often mistakenly think that since operations under 26,001 pounds are exempt from weight-mile taxes, they are exempt from use fuel taxes.
Operators of the following vehicles are exempt from Oregon use fuel licensing requirements:
• Vehicles operating under a valid Oregon DOT Commercial or Apportioned license plate, an Oregon Weight Receipt and Tax Identifier, or temporary permit or pass through which weight-mile taxes are paid.
• U.S. Government-licensed vehicles.
• Farm tractors and other implements of husbandry that are only incidentally operated or moved over Oregon highways.
• Vehicles with a combined gross weight of 26,000 pounds or less that use fuel purchased from a seller who collects the Oregon tax at the time of sale.
• Motor homes and recreational vehicles that use fuel purchased from a seller who collects the tax at the time of sale.
NOTE: Vehicles over 26,000 pounds that are exempt from weight-mile taxes, such as F-plated farm vehicles, are required to be licensed as use fuel users.
For more information, read a notice about use fuel tax requirements
, visit the ODOT Fuels Tax Group Web site
, or call the Fuels Tax Group at 503-378-8150.
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Motor Carrier Transportation Division (MCTD) auditors and safety investigators will tell you that one of the most frustrating parts of their job is working with motor carriers who have failed to keep good records.
Without an accounting of truck operations, auditors can't verify road use tax reports and payments. In that case, they know they'll have to make an assessment of the operations and it can lead to a finding of additional taxes or fees due, plus late payment, penalty, and interest charges.
Without proper safety records, investigators can't tell if a company is using mechanically safe trucks and qualified drivers and is following all the rules. In the interest of public safety, they have to take a stern position, insist that the company change its ways, and take any necessary enforcement actions.
Here's why a motor carrier should view good recordkeeping as a way to spare trouble and save money:
- Late payment charges amount to an additional 10% of any road use taxes or fees due.
- Penalty charges vary. If the additional assessment exceeds by at least 5% but not more than 15% of the taxes or fees due, a 5% penalty is added. If the additional assessment exceeds by more than 15% of the taxes or fees due, a 20% penalty is added. If a road use tax report is not filed, a penalty of 25% of the taxes or fees due is added.
- Interest charges can then add up. Every additional assessment bears interest at the rate of 1% per month, or fraction of a month, until paid.
- Keeping inadequate safety records or failing to provide safety records can result in fines of varying amounts. Inadequate or missing records violations are subject to one count x $100 for each missing record. So, for example, a record required to be in a driver file that is missing is one count, whereas missing log book pages are subject to one count for each day a log book was required and not completed. Failing to provide records when a safety investigator requests them is subject to 10 days x $100 plus suspension of authority.
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What is a USDOT number?
It is an identification number issued to motor carriers by the United States Department of Transportation. The Oregon Department of Transportation (ODOT) is authorized to issue this number on behalf of the U.S. DOT for Oregon-based carriers operating intrastate only.
Check the five questions below. If you answer YES to any of them, you need a U.S. DOT number:
- Is your vehicle over 10,000 pounds GVWR (Gross Vehicle Weight Rating)?
- Do you transport hazardous materials in amounts requiring placarding?
- Is your vehicle designed or used to transport more than 8 passengers including the driver for compensation?
- Is your vehicle designed or used to transport more than 15 passengers, including the driver, not for compensation?
- If your vehicle is a pickup, truck or tractor, pulling a trailer in combination, is it over 10,000 pounds GCWR (Gross Combination Weight Rating)?
If you answered YES to any of the questions, please complete the Form MCS-150 (Motor Carrier Identification Report). Motor carriers conducting interstate operations must also complete a MCS-150A (Safety Certification for Application) before their number can be issued.
Obtain a U.S. DOT number, or application form, immediately online:
When your operation requires a U.S. DOT number, your operation is also subject to federal motor carrier safety rules and regulations. Motor carriers who conduct either intrastate or interstate operations must obtain a U.S. DOT number and display it on the vehicle before operating. (49CFR, Part 390.21)
EXEMPTION: Oregon-based private
carriers whose vehicles do not exceed 26,000 pounds GCWR and who operate exclusively intrastate
are exempt from display requirements only
. This exemption does not
apply to vehicles transporting hazardous materials of a type or quantity requiring placarding or operating passenger vehicles designed or used to transport more than 15 passengers, including the driver.
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Oregon-based carriers receiving a certificate or permit for the first time are given a packet of information about motor carrier regulations, including those related to safety, highway-use tax, insurance, and vehicle size and weight. Oregon law requires that new companies participate in this "Motor Carrier Education Program" shortly after receiving a certificate or permit. For more information, call the Motor Carrier Transportation Division at 503-378-6963. Also, visit a New Carrier Education web page
to access the information presented through this program.