
Form 735-9002 (6-26)
General Reporting Information for the Monthly Mileage Tax Report
To pay fees associated with oversize movement or Road Use Assessment Fees (RUAF) go to the Oregon Routing Information Online (ORION) website at
https://www.oregonorion.com/ or contact CCD ORION Support at CCDORIONSupport@odot.oregon.gov. Do not include RUAF on this form.
DUE DATE: Your report and payment must be postmarked by the Postal Service by the last day of the month following the end of the calendar month. An
illegible or unreadable report will be returned and considered unfiled in accordance with OAR 740-055-0010. If you file your report late, add a 10 percent late
payment charge in Box 5.
ODOT requires you to file reports and pay for all operations within the reporting period, as long as you have ODOT plates and/or vehicle(s) enrolled in the Oregon
Weight-Mile Tax Program. If there is no tax due, you must still file a report. If you did not operate a vehicle, put a zero (0) in columns I and L. If you will not be
using your vehicle(s), turn in the ODOT plate(s) or cancel by written notification.
Enter the OREGON ACCOUNT NUMBER. Enter the NAME AND ADDRESS OF THE BUSINESS as filed with Oregon Department of Transportation, Commerce
and Compliance Division (CCD).
Step-By-Step Instructions (Section 1)
Column A = Enter the plate or pass number of the power unit for which you are reporting.
Column B = Enter the state or province that issued the license plate.
Column C = Enter the company's unit number for the power unit for which you are reporting.
Column D = Enter the make of the vehicle.
Column E = You must declare and report operations at the heaviest weight operated per configuration. This should be one of the weights you declared with
ODOT. If returning empty, use the same declared weight and tax rate as when loaded.
Column F = Enter the beginning odometer reading from the first day of the month for which you are reporting. This should be the same as the ending odometer
reading from the preceding month.
Column G = Enter the ending odometer reading from the last day of the month for which you are reporting.
Column H = Enter the total miles operated for each vehicle (Column G minus Column F).
Column I = Enter the Oregon taxable miles (miles operated on Oregon public roads).
Column J = Enter the number of axles for any declared weight greater than 80,000 pounds.
Column K = Enter the appropriate rate as indicated on Form 735-9928, " Mileage Tax Rates". If you are operating between 26,001 and 80,000 pounds, use
Table A rates. If returning empty, use the same declared weight and tax rate as when loaded. Empty operations associated with Special
Transportation Permits (STP) are to be reported at 80,000 pounds. If you are operating between 80,001 and 105,000 pounds under an extended
weight permit complete all columns. Use Table B Tax Rates. Raising a lift axle is not a change in configuration and does not constitute a change in
rate. Do not use Table B rates for heavy haul operations conducted under STP when in excess of 98,000 pounds.
Column L = Compute and enter the Oregon Highway Use Tax (Column I times Column K).
Payment Instructions (Section 2)
Box 1
=
Enter the total fees from Column L.
Box 2 = Enter Oregon state fuel tax paid during this month. You may claim a credit if you pay Oregon state fuel tax on fuel purchases. Fuel must have been
purchased in the same report month credit is claimed. Attach copies of fuel invoices to the report. The invoice must contain:
Date of purchase
Name & Location of supplier
Type of fuel
Number of gallons
ODOT plate or Pass No
Amount of Oregon state fuel tax paid
If you buy fuel in bulk, you can only claim credit for fuel pumped into a qualified vehicle during the reporting period. In addition to the invoice, you
must attach records to show the amount of fuel pumped into each qualified vehicle.
Box 3
=
Box 4
=
Enter the amount of other credits as indicated on monthly Statement of Account and attach a copy. Do not use credits that have not yet appeared on
the monthly Statement of Account.
Enter the total of the amounts in Box 1 minus Box 2 minus Box 3.
Box 5
=
If you file your report late, enter 10% of Box 4.
Box 6 = Add other payments and attach the supporting documents. Payments received without supporting documentation may not be correctly applied to
your account.
Box 7
=
Enter the total of the amounts in Box 4 plus Box 5 plus Box 6.
Signature: An authorized company representative or agent must sign the report. An agent must have Power of Attorney on file with CCD before they are an
authorized representative.
Total Payment: Be sure to enclose the payment. Make checks payable to ODOT/CCD. Make a copy for your records and mail the original to: ODOT Commerce
and Compliance Division, 455 Airport Road SE, Building A, Salem, Oregon 97301. Reports are not considered filed until we receive your complete report and
payment. You are required to maintain records for three years to support the information contained in this report and forms are available for this purpose.
Our Oregon Trucking Online website is available for your convenience in filing and paying reports online. You may also amend your vehicle information using
Oregon Trucking Online. For additional record keeping requirements and tax reporting information, contact CCDTaxAssistance@odot.oregon.gov or call 503-378-
6699.