Oregon Highway Use Tax Bond Requirements Explained

Feb. 16, 2026, 12:22 p.m.
The Oregon Highway Use Tax (HUT) Bond is a financial guarantee required for certain motor carriers operating in Oregon. It ensures that carriers properly report and pay weight-mile (Highway Use) taxes to the Oregon Department of Transportation (ODOT).
Oregon Highway Use Tax Bond Requirements Explained

To obtain bond please call to (503) 386-4187

Who Must Obtain an Oregon HUT Bond?

You generally need a Highway Use Tax Bond if you:

  • Operate commercial vehicles over 26,000 pounds

  • Travel on Oregon highways subject to weight-mile tax

  • Have a history of late payments or compliance issues

  • Are required by ODOT to provide financial security

Both Oregon-based and out-of-state carriers may be required to post a bond.


 Why Is the Bond Required?

The bond protects the State of Oregon by guaranteeing:

  • Payment of weight-mile taxes

  • Filing of accurate mileage reports

  • Compliance with Oregon motor carrier regulations

If a carrier fails to pay taxes owed, ODOT can make a claim against the bond.


 How Is the Bond Amount Determined?

ODOT determines the bond amount based on:

  • Estimated monthly weight-mile tax liability

  • Fleet size

  • Past payment history

  • Risk assessment

The required bond amount may increase if tax liability rises.


 Surety Bond vs. Cash Deposit

Carriers typically have two options:

 Surety Bond

  • Purchased through a licensed surety company

  • Pay a small percentage (premium) of the total bond amount

  • Most common option

 Cash Deposit

  • Deposit the full required amount directly with ODOT

  • Ties up working capital

Most carriers prefer a surety bond because it preserves cash flow.


 What Happens If You Don’t Maintain the Bond?

If your bond is canceled or expires:

  • ODOT may suspend your registration

  • You may be prohibited from operating in Oregon

  • Penalties and interest may apply

Continuous bond coverage is required for ongoing operations.


 How Long Is the Bond Valid?

The Oregon Highway Use Tax Bond typically:

  • Remains active as long as required by ODOT

  • Must be renewed annually (depending on the surety provider)

  • Can be adjusted if tax liability changes


 When Is a Bond Not Required?

Some carriers may not need a bond if:

  • They operate lighter vehicles not subject to weight-mile tax

  • They consistently maintain strong compliance history

  • They operate under temporary permits

However, ODOT has final authority in determining bond requirements.


Key Takeaway

The Oregon Highway Use Tax Bond is a compliance safeguard required by the Oregon Department of Transportation to ensure motor carriers pay their weight-mile taxes on time.

Understanding your bond requirements helps prevent costly penalties, operational disruptions, and registration suspensions.

 

 

Oregon Highway Use Tax Bond Requirements Explained

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