oregon motor carrier registration & tax manual - Oregon Department ...
oregon motor carrier registration & tax manual - Oregon Department ...
oregon motor carrier registration & tax manual - Oregon Department ...
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<strong>Oregon</strong> Motor Carrier Registration & Tax Manual<br />
Things a Motor Carrier Must Have to Operate<br />
THINGS A CARRIER<br />
MUST HAVE<br />
<br />
Authority<br />
A <strong>carrier</strong> must have three main components to operate, regardless of<br />
where the business is based. Those are Authority, Registration,<br />
and Tax. Below is a diagram that illustrates some of these elements.<br />
NOTE: This diagram does NOT address size and weight or<br />
Registration<br />
safety issues.<br />
Tax MOTOR CARRIER<br />
AUTHORITY<br />
(1A & Certificate of Authority)<br />
REGISTRATION<br />
(Cab Card)<br />
TAX<br />
(<strong>Oregon</strong> Weight Receipt or<br />
IFTA License)<br />
INTRASTATE<br />
(Within <strong>Oregon</strong>)<br />
• USDOT # –<br />
Federal Safety<br />
number that is on<br />
the side of the<br />
vehicle – may be<br />
obtained online<br />
(no fee).<br />
• 1A Authority –<br />
Needed when<br />
hauling For Hire<br />
in <strong>Oregon</strong><br />
regardless of<br />
commodity ($300<br />
fee).<br />
• Insurance – Must<br />
meet Federal<br />
Requirements<br />
under Regulation<br />
49 CFR Part 387.<br />
ODOT may<br />
require separate<br />
Cargo insurance<br />
filing.<br />
• Surety Bond –<br />
Carrier will be<br />
required to file a<br />
surety bond to<br />
ensure collection<br />
of weight-mile <strong>tax</strong><br />
reports.<br />
INTERSTATE<br />
(Across state lines)<br />
• USDOT # –<br />
Federal Safety<br />
number that is on<br />
the side of the<br />
vehicle – may be<br />
obtained online<br />
(no fee).<br />
• MC # – Federal<br />
number needed<br />
when hauling a<br />
processed<br />
commodity - may<br />
be obtained<br />
online ($300 fee).<br />
• Process Agent –<br />
Required with a<br />
MC Number.<br />
**Must have a<br />
Federal Certificate<br />
of Authority to be<br />
legal**<br />
• Insurance –<br />
Must meet<br />
Federal<br />
Requirements<br />
under Regulation<br />
49 CFR Part 387.<br />
• Surety Bond –<br />
Carrier will be<br />
required to file a<br />
surety bond to<br />
ensure collection<br />
of weight-mile <strong>tax</strong><br />
reports.<br />
COMMERCIAL<br />
<strong>Oregon</strong>-only<br />
<strong>registration</strong> can be<br />
paid in quarterly<br />
installments or<br />
annually.<br />
TEMPORARY<br />
REGISTRATION<br />
PERMIT<br />
(Fees vary.)<br />
I R P<br />
AKA IRP or<br />
Apportioned<br />
<strong>registration</strong> =<br />
<strong>Oregon</strong><br />
<strong>registration</strong> +<br />
other states.<br />
Registration is<br />
paid annually.<br />
NOTE:<br />
Surety Bond is a requirement for<br />
established accounts with <strong>Oregon</strong><br />
Weight Receipts in order to ensure<br />
payment of weight-mile <strong>tax</strong> reports.<br />
The <strong>carrier</strong> will be given a 60-day<br />
grace period to file the bond. Bond<br />
requirements do not apply to<br />
weight-mile exempt or<br />
<strong>registration</strong>-only accounts.<br />
WEIGHT-<br />
MILE TAX<br />
Weight Receipt<br />
fee is $8 a<br />
year. Tax is<br />
paid once a<br />
month.<br />
TEMPORARY<br />
WEIGHT-MILE<br />
PASS<br />
(Fees vary.)<br />
IFTA<br />
License fee<br />
starts at $280<br />
a year. Tax<br />
is paid once a<br />
quarter.<br />
TEMPORARY<br />
FUEL PERMIT<br />
(Fees vary.)<br />
Things A Motor Carrier Must Have to Operate<br />
- 2 - Revised: May 2012