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CCD Modernization Projects

Changes Impacting Motor Carriers Are Coming

On November 7, 2025, Governor Tina Kotek signed House Bill (HB) 3991 into law, which was intended to provide emergency funding for Oregon’s roads, bridges and transit operations at the state and local level.

The law sought to increase transportation funding in Oregon and to strengthen the health of ODOT. Several of the fee and tax increases in the bill are now delayed, pending a vote at an upcoming statewide election. However, changes impacting motor carriers are not subject to the outcome of that vote and are moving forward on schedule.

The first set of tax policy changes goes into effect July 1, 2027, with others following in July 2029. Additionally, CCD has two system modernizations planned alongside these policy changes. Information on implementation of HB 3991 along with these system modernization projects can be found below.

HB 3991 Project Information

Weight-Mile Tax Simplification
Due to changes in law from the 2025 legislative special session (House Bill 3991), the WMT structure is simplified starting July 1, 2027. This will make compliance, record keeping and administration much easier for both carriers and ODOT.
  • Tax weight will be the same as registration weight. 
  • Instead of declaring and reporting multiple weights for different configurations, each vehicle pays WMT based only on the registered weight/rate.
  • Weight-Mile Tax (WMT) simplification reduces the number of tax rates from 85 rates to 10 rates.
  • Elimination of $5 suspension fee.
Rate and Fee Changes
Several transportation fees including Flat Fees, WMT and Road Use Assessment Fee (RUAF) rates will see rate changes. These changes align rates to ensure a fair and equitable fee structure for all users of the system in conjunction with the Highway Cost Allocation Study (HCAS) findings.

Benefits:
  • Tax reporting requirements are easier to understand.
  • Simplified record keeping and reporting means less paperwork for carriers.
  • Increased compliance.
  • Streamlined processes and procedures.
  • More efficient audits and administration.
  • Removes outdated or unclear language from the law.
  • Aligns rates to ensure a fair and equitable fee structure for all users.
What is Changing
  • Oregon Trucking Online will be updated to match new requirements.
  • Carriers will no longer need to report or keep records for multiple weights for different configurations.
  • The vehicle’s registered weight, as defined in Oregon Revised Statutes (ORS) 825.005, will be the only weight used for reporting.
  • Procedures, forms and Oregon Administrative Rules (OAR) will be updated to reflect the new system.
Timeline
  • October 2025 – December 2026: Project Planning and Documentation.
  • January 2026 – March 2027: System Modifications and Testing, OAR Updates, Procedural Changes, Ongoing Communications.
  • Spring 2027: Mandatory One Time Amendment (MOTA)​ period for carriers.
    • Carriers will be asked to amend their enrolled vehicle weights in spring 2027. More details will be shared when they are available.
  • July 1, 2027: New WMT structure takes effect. Flat fee rate changes and removal of outdated chip and agricultural flat fees.
Project Resources
Flat Monthly Fees (form 9927-2027) — Effective July 1, 2027​
Mileage Tax Rates (form 9928-2027) — Effective July 1, 2027
Motor carriers transporting one or more of the flat fee commodity groups may elect annual flat fee reporting, payable monthly, instead of mileage tax. More information about changes to flat rates can be found below.

Frequently Asked Questions (FAQs)
The Basics
What is Weight-Mile Tax (WMT) Simplification? 
Simplification is a consolidation of WMT from 85 tables to 10 tables. In addition, vehicles will pay mileage payments based solely on their registered weight. Reporting at different weight configurations or number of axles will no longer be required nor allowed.

Why are the WMT tables changing? And when?
The changes are required by HB 3991, effective July 1, 2027.

What else is changing? 
The management of multiple weight declarations for WMT purposes is no longer necessary. Additionally, the $5 vehicle suspension fee will no longer be assessed.

Flat fees are also changing. The option to pay a flat fee rate for wood chips will be eliminated (these will be required to be reported on a per-mile basis). The flat fee rate for logs is decreasing, and the flat fee rate for sand and gravel dump commodities is increasing.  

Why are we not making this change at the same time as renewal? 
The legislation takes effect on July 1, 2027, so the change in tax collection practices will be made mid-year in compliance with the new law.

How and when will carriers update their vehicle weights? 
Carriers will be asked to complete a Mandatory One-Time Amendment (MOTA) in the spring of 2027. At that time, carriers with access to Oregon Trucking Online (TOL) will be able to review their units along with current enrollment weights. They can accept those weights or, if needed, enter the registered weights for their vehicles. Registered weight is the weight listed on your cab card. That is the weight that should be used when paying WMT after July 1, 2027. Carriers without access to TOL are highly encouraged to request access to complete these amendments.

How does this impact carriers operating on temporary passes?
Carriers operating on temporary passes will pay WMT based on the Oregon registered weight as shown on their cab card. If Oregon is not listed on the vehicle registration, a vehicle registration trip permit is required, and the tax weight will be the same as the registration weight listed on the trip permit.

Tax Reporting
How does this impact carriers filing a mileage tax report prior to and after July 1, 2027?
For operations prior to July 1, 2027, all monthly and quarterly mileage tax reports should be filed using the same rates and structure that exist today. Monthly reports are due by the last day of the month for the preceding month’s operations (example: June report is due by July 31, 2027) and quarterly reports for the second quarter 2027 are due by August 31, 2027.

For operations that occur on or after July 1, 2027, the new tax rates and simplified tax structure will apply. Mileage for operations on public highways in Oregon will be reported at just one tax rate, based on the vehicle’s registration weight. Carriers will no longer need to track changes in configuration, number of axles or operations above 80,000 (unless they operate on an over-dimension single trip permit). Monthly and quarterly tax report forms will no longer require carriers to report these elements.

Does this impact tax reporting due dates?
No. The due dates for tax reporting will remain the same. The first monthly mileage tax report under the new simplified structure is due by August 31, 2027 and the quarterly mileage report for third Quarter 2027 is due by November 30, 2027.

What if my registered weight is 26,000 pounds or less?
Vehicles with a registered weight of 26,000 pounds or less are not required to pay WMT. Carriers are no longer required to declare a higher weight when they “run heavy”. These units may need a different type of plate after July 1, 2027. More information will be provided for those carriers.

What if the tax table changes result in paying a higher WMT based on registered weight? 
The simplified tax tables impact carriers in different ways. Some carriers will pay a lower rate, while others will pay a higher rate, although the overall impact on industry is intended to be neutral. Carriers transporting logs or sand and gravel with significant configuration changes may consider switching to a flat rate if their tax burden appears to be negatively impacted and they haul qualified commodities.

More Information
Where can I find more information, including the new tax rates?
Please visit the CCD Modernization Projects web page. 

Who can I contact if I have questions?

Diesel Administration
ODOT will implement a hybrid tax system in accordance with House Bill 3991. Heavy trucks will start paying fuels tax along with reduced WMT. Oregon will become a full participant in the International Fuel Tax Agreement (IFTA) program and begin collecting and distributing IFTA monies from all carriers, as opposed to only collecting IFTA taxes and fees for Oregon-based carriers.

Rate and Fee Changes
Several transportation fees including Flat Fees, WMT and Road Use Assessment Fee (RUAF) rates will see rate changes. These changes align rates to ensure a fair and equitable fee structure for all users of the system in conjunction with the Highway Cost Allocation Study (HCAS) findings.

Other Changes
Some other important changes that will occur at the same time include:
  • Oregon Registration Commercial Authority Application (ORCAA) Implementation Project will create a more versatile and modern commercial vehicle registration and IFTA system.
  • Diesel becomes a motor vehicle fuel taxed at first sale in Oregon.
  • WMT Electric Rates Table will be deployed for heavy electric commercial vehicles (EVs).
  • WMT rates for non-EVs will be reduced to accommodate for hybrid taxation model with the added diesel tax.
  • Dyed diesel and IFTA enforcement will begin.
Benefits:
  • Modernized systems are easier to maintain and modify, offering greater access to online services.
  • Faster processing times, improved access to information, less paperwork and fewer delays for motor carriers.
  • Improved compliance and data integrity.
  • Additional transparency and accountability provisions.
  • Operational efficiencies for ODOT.
  • Removes outdated or unclear language from the law.
  • Aligns rates to ensure a fair and equitable fee structure for all users.​
Timeline
  • ​July 1, 2029: RUAF, WMT rates and flat fee rate change in alignment with diesel tax implementation.



Latest News

Subscribe to the Oregon Motor Carriers News list to receive important information about these changes.
  • Additional details on specific steps carriers should take will be coming at the appropriate time as changes are rolled out or new systems are launched.

Contact Information

HB 3991 Truck Taxation Changes: 
CCD Support Services
ORCAA System Implementation: 
CCD ORCAA Support