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Oregon Motor Carrier Registration & Tax Manual
Apportioned (IRP) Fees
Registration fees are calculated using the percentage of operation in a jurisdiction by the rate
that each jurisdiction charges for registration. The basis for registration fees for each
jurisdiction varies, but it is generally based on a vehicle’s weight, value, age, and other
factors. The vehicle is legally registered in all jurisdictions that appear on the vehicle’s
registration card.
The Apportioned Registration Form – Schedule B helps determine the percentage of operation
in a jurisdiction. Below is an example of how this works.
EXAMPLE OF HOW THE MILES ON SCHEDULE “B” WILL AFFECT FEES
JURISDICTION If Sch. B miles Then % of total X 100% in juris. = Total fee paid
OREGON 16,512 40.605% X $998.00 = $405.24
CALIFORNIA 15,404 37.880% X $2236.00 = $847.00
IDAHO 2,063 5.073% X $3360.00 = $170.45
WASHINGTON 6,686 16.442% X $1845.00 = $303.35
40,665 = 100% $1726.04
This is a simplistic example of the way fees are charged. Many jurisdictions base their fees on
other variables and so the above fees could change depending upon gross weight, jurisdiction(s),
purchase price, age of vehicle, solo truck or tractor, etc. The above example is only to help you
understand the use of percentages when apportioning and how the miles recorded on Schedule B
will effect your total fees paid when registering a vehicle.
DO NOT SEND THE ABOVE AMOUNT TO US WITH YOUR APPLICATION!
The percentage of operation is determined by the miles in a jurisdiction divided by the total
miles traveled in ALL jurisdictions during the previous fiscal year.
‣ Annual apportioned registration fees are payable at the time of initial registration or
upon renewal of your apportioned plate(s).
‣ For apportionment purposes, these fees are reduced by a percentage factor. The
percentage factor is determined by the total Oregon miles divided by the total miles
traveled in all IRP jurisdictions during the mileage-reporting year (July 1 st – June 30 th of
the previous year).
Option for Oregon Fees – When the Apportioned Registration (IRP) fees for Oregon exceed
$1,000 on the IRP billing, there is an option to pay the Oregon fees in quarterly installments.
This option is for Oregon fees only and does not pertain to the total IRP fees. It is important
to note that IRP registration is an annual fee. Thus, the Oregon fee must be paid even when
the vehicle does not operate in a particular quarter or has been sold or is out of service.
Oregon registration fees are based on the gross vehicle weight of a vehicle.
Registration
- 59 - Revised: May 2012