oregon motor carrier registration & tax manual - Oregon Department ...

Oregon Motor Carrier Registration & Tax Manual
Weight-Mile Tax Pass
Any motor carrier can prepay the Weight-Mile tax on a temporary tax pass. The
pass costs $9 and lasts for 10 days. The miles of operation must be paid on the
pass PRIOR to operation. One positive aspect of prepaying the Weight-Mile tax is
that there is no extra paperwork for the carrier. A carrier essentially “pays as he
goes”. And with the tax pass, the carrier is not subject to filing tax reports or is
required to file a surety bond. However, the drawback to this option is that a
carrier must purchase more miles for each trip and may need to purchase another
allotment of 10 days when more time of operation is required. A carrier can obtain
a temporary tax pass by calling a local MCTD office or the 24-hour Service
Center at 503-378-6699, by stopping at a local MCTD Registration office during
business hours, or by applying online via www.oregontruckingonline.com
(must have an established account and a PIN number).
OWRATI (Oregon Weight Receipt and Tax Identifier)
The OWRATI, also known as a Weight Receipt, is an annual tax credential. The
Receipt costs $8 and lasts until the end of the calendar year. MCTD prints each
vehicle’s lowest and highest declared tax weights on the receipt. The receipt
should be carried in the power unit as many fuel stations ask to see this document.
By having a Receipt, a carrier pays the Weight-Mile tax by filing a Weight-Mile Tax
report. MCTD requires that tax reports be filed, even when there is no tax
owed or no Oregon operations. MCTD may suspend the account for failure to
file the required reports. When a carrier will not be operating in Oregon, it is
advisable to cancel the Oregon Weight Receipt and Tax Identifier(s).
The carrier is responsible for all vehicles holding tax credentials under the
account, including leased or rented vehicles. A carrier cannot allow someone
else to use or assume liability of the account. There is an $8 charge for replacing
a lost receipt. A carrier should send written notification to MCTD to discontinue the
tax liability and cancel the receipt.
Leased Equipment
Oregon Administrative Rules (OAR) 740-045-0100 through 740-045-0170 identifies
the requirements of leased vehicles. The motor carrier (lessee) assumes full responsebility
for payment of all Oregon highway use taxes, fees, and penalties arising from
operation of a leased vehicle. Vehicles operated under lease shall at all times be
externally identified with the lessee’s name in the manner prescribed by Federal Motor
Carrier Safety Regulations, Part 390.21 (or see the web site at www.fmcsa.dot.gov).
Vehicles operated under lease shall be credentialed, either permanently or temporarily,
under the lessee’s account. A copy of the lease must be carried in the vehicle
during operation under lease and must be maintained at the carrier’s principle
place of business for a period of three (3) years after the termination of the
lease. Only written notification to MCTD to indicate termination of a lease relieves the
motor carrier’s (lessee’s) highway use tax responsibility.
The lessee may enter into a fee pay agreement authorizing the owner (lessor) to report
and pay mileage fees for vehicles credentialed under the lessor’s account. Such agreement
must be submitted on ODOT Form 735-9485 (Fee Payment Agreement) and
approved in advance by MCTD. The agreement shall not relieve the lessee of its
obligation for payment of mileage fees accruing during the term of the lease and prior to
written notification of the termination of the lease.
Tax Liability
- 98 - Revised: May 2012