The Oregon Department of Transportation requires all commercial motor carriers with a gross weight of over 26,000 pounds, to report and pay highway use taxes and provide an Oregon highway use tax bond.  New operators must provide a highway use tax bond of no less than $2,000, plus additional suretyamounts for multiple vehicles.  While there are some limited exemptions to this surety bond requirement, most carrier operations must provide bond.  The Oregon highway tax bond is an unconditional promise to pay the bond sum to the State of Oregon for all fees, taxes, charges, interest and penalties now due, and to become due, from the user under ORS Chapters 825 and 818.2256,until the bond is canceled. Oregon surety leaderSurety One, Inc. is the nation’s ‘No. 1’ source of fuel (IFTA) and highway tax bond classes of surety business.  We will issue these for all applicants regardless of credit condition and regardless of past tax filing and payment history. Visit us at, call (787) 333-0222 or (800) 373-2804, or email for an Oregon highway use tax bond application or for any motor fuel/motor carrier bond obligation.