Oregon statute requires that fuel tax reports and payments be received by the department on or before the designated due date.
Monthly Motor Vehicle Fuel Tax Reports for Oregon and local taxing jurisdictions must be received by the department on or before the 25th of each calendar month.
Monthly Use Fuel Seller Tax Reports must be received by the department on or before the 20th of each calendar month.
Quarterly Use Fuel User Tax Reportsmust be received by the department on or before the due dates according to the following schedule:
Quarter
Period Covered
Due Date
1st
1-1 to 3-31
April 20
2nd
4-1 to 6-30
July 20
3rd
7-1 to 9-30
October 20
4th
10-1 to 12-31
January 20
Annual Use Fuel User - Annual Tax Less than $100.00 as authorized by the department, reports must be received by the department on or before January 20 for each year
Annual Use Fuel User - Vehicle Weight Under 8,000 lbs reports must be received by the department on or before March 1 of each year.
Electronic Funds Transfer - EFT
EFT is the preferred method for all fuel tax payments. Below is a link to general information and two available EFT options.
