OAR 731-090-0040
RUC Payer: Reporting and Payment


(1) All RUC Payers, or the Account Manager that reports on their behalf, must report and pay the Road Usage Charge for their subject vehicles.
(2) All RUC Payers must report all miles subject to the Road Usage Charge during a Metered Use Reporting Period to their Account Manager. The Mileage Reporting Option must be configured to report metered use at least once a month.
(3) RUC Payers who have paid Oregon fuels tax will receive a credit to be applied against their Road Usage Charge.
(a) The Account Manager will use the Combined Fuel Economy Rating for the vehicle as determined by the manufacturer’s Vehicle Identification Number, or other reliable information available to the Department.
(b) Electric Vehicles will not receive a fuels tax credit.
(4) If the RUC Payer is an emblemed use fuel user with the Department’s Fuels Tax Group, then the Department will assume that the RUC Payer is fueling only with tax-exempt fuel, and is therefore not entitled to a fuels tax credit to be applied against the RUC Payer’s road usage charge.
(5) The following will apply to RUC Payers who select the Department or the ODOT Account Manager for reporting their miles traveled and paying their Road Usage Charges:
(a) The ODOT Account Manager or the Department will invoice the Net Road Usage Charge once the account threshold has exceeded 20 dollars, and the calendar quarter end has been reached.
(b) The Department will assess interest at the rate of 1 percent per month as well as a 10 percent late penalty fee for delinquent payments. Delinquency is defined as 45 days past the due date. This penalty may be waived at the discretion of the Department.
(6) The following will apply to RUC Payers who select a Commercial Account Manager for reporting their miles and paying their Road Usage Charges:
(a) The Commercial Account Manager will invoice the Net Road Usage Charge per its agreement with the RUC Payer.
(b) The Commercial Account Manager shall assess penalties and interest for delinquent payments as established in its agreement with the RUC Payer.
(c) The Commercial Account Manager may remove the RUC Payer from the Program for non-compliance.
(7) Electric vehicles and those with a combined rating of 40 miles per gallon or higher that do not report at least once a month, or are otherwise removed from the Program by the Account Manager for Non-Compliance, will be removed from the Program and will have to pay all applicable registration fees for the current registration period according to ORS 803.422 (Registration fees based on miles per gallon).

Source: Rule 731-090-0040 — RUC Payer: Reporting and Payment, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=731-090-0040.

Last Updated

Jun. 8, 2021

Rule 731-090-0040’s source at or​.us