Oregon Weight-Distance Tax

How the Oregon weight-distance tax works

Over 26,000 lb combined you pay Oregon's Weight-Mile Tax by the mile instead of diesel tax at the pump, so you buy fuel Oregon-tax-free (ORS Ch. 825). The rate runs from 7.64 cents/mile at 26,001 lb up to 25.12 cents/mile at 80,000 lb (Table A), higher over that. You need a CCD account and a Weight Receipt before you enter, and you file monthly unless you send in form 9030 to switch to quarterly.

What you have to do before you drive

• Applies at: Combined weight over 26,000 lb. You declare your operating weight; empty return miles are paid at the same declared weight and rate as when loaded.
• Rate: Graduated by declared combined weight (Table A, Form 735-9928, effective Jan 1, 2024, and still the rates in force). Rates rise bracket by bracket: 76.4 mills/mile ($0.0764) at 26,001-28,000 lb, up to 251.2 mills/mile ($0.2512) at 78,001-80,000 lb. Over 80,000 lb pays Table B axle-weight rates (heavy haul over 98,000 lb also pays separate Road Use Assessment Fees). HB 3991, signed Nov 7, 2025, simplifies the tax on July 1, 2027: the 85 rates collapse to 10, and you amend your enrolled vehicle weights in a mandatory one-time amendment period in spring 2027. Several of that bill's other fee and tax increases were repealed in May 2026, but the motor carrier changes were not, and ODOT has them moving forward on schedule. Pull the live table before you file.
• Register: Enroll in the Weight-Mile Tax Program: open an Oregon CCD account and obtain a Weight Receipt & Tax Identifier. A Temporary Pass covers a one-off trip. ODOT may require a Highway Use Tax Bond before you operate.
• Filing: Monthly, due the last day of the following month. Any carrier filing monthly can switch to quarterly, including carriers that did not qualify under the old rule: send ODOT form 9030 (Application to Designate Weight-Mile Tax Report Type) to the Commercial Vehicle Tax Service Center, and it has to be processed before the quarter starts. Quarterly reports are due two months after the quarter ends (May 31, Aug 31, Nov 30, Feb 28). You owe a report even for a zero-mile period.

Running without it

No weight-mile credential means a citation at the port of entry — the Weight Receipt or a temporary pass must be in the cab before you cross in. File late or skip a report and your account goes delinquent: ODOT adds interest, can suspend your account and plates, and can require a Highway Use Tax Bond before you run again.

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