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Reporting Suspected Fuels Tax Evasion
Form and Instructions
Report Fuels Tax Evasion
Complete this fillable form to report suspected fuels tax evasion. The more detail you provide, the easier it is for the ODOT Fuels Tax Group to track potentially evasive or fraudulent activities. We will protect your identity and maintain confidentiality to the greatest extent possible under law. The form can be submitted electronically or can be printed out and sent to the Oregon Department of Transportation.
Suspected fuels tax evasion form (pdf)
Oregon Department of Transportation
Ask ODOT Office
355 Capitol St NE, MS 11
Salem, OR 97301
Fax: 503-986-3396
What is Fuels Tax Evasion?
Fuels tax evasion occurs when people or businesses do not comply with the fuels tax laws of the state of Oregon. Some examples of evasion are:
  • Intentionally importing fuel from outside the state without paying the appropriate Oregon state fuel taxes.
  • Blending taxable fuel with an untaxed product to increase volume without paying tax on the increase.
  • Using waste oil as fuel without paying the tax.
Why is fuels tax evasion harmful?
Failure to pay fuels tax decreases funds available to build and maintain Oregon's roads, bridges and highways. It also creates an uneven economic playing field for people and businesses that pay their taxes.