Tax Report and Payment Due Dates
Oregon statute requires fuel tax reports and payments be received by the department on or before the due date. When the due date falls on a weekend or any legal holiday the report may be filed on the next business day without penalty.
Monthly Motor Vehicle Fuel Tax Reports for Oregon and local jurisdictions must be received by the department on or before the 25th of each calendar month.
Monthly Use Fuel Seller and User Tax Reports must be received by the department on or before the 20th of each calendar month.
Quarterly Use Fuel Seller and User Tax Reports must be received by the department on or before the due dates according to the following schedule:
Quarter Period Covered Due Date
1st 1-1 to 3-31 April 20
2nd 4-1 to 6-30 July 20
3rd 7-1 to 9-30 October 20
4th 10-1 to 12-31 January 20
Annual Use Fuel User - Annual tax less than $100.00 as authorized by the department. Reports must be received by the department on or before January 20 for each year.
Annual Use Fuel User - Vehicle Weight Under 8,000 lbs reports must be received by the department on or before March 1 of each year.
Payment Methods
E-Payment Service
U.S. Bank hosts online payments using their E-Payment Service for Fuels Tax Group. This allows customers to make payments without transmitting confidential information. We use the security of one of the nation’s largest banks.
The E-payment service is an ACH debit system that gives customers the option to enter the necessary information to make a one-time payment. Or register with U.S. Bank to set up recurring payments without having to enter the account information each time.
This E-Payment Service offers licensees a secure way to remit fuels tax payments. It provides a tracking number when payments are made. To clear the block with your bank, the ACH account name is ODOT Fuels Tax and originator ID is 9301073504.
Payment by Check
Payments must be sent with the tax report and received by the department before or on the due date.
Send your check payments to:
Oregon Department of Transportation
Fuels Tax Group Unit 06
PO Box 4395
Portland, OR 97208-4395