Section 319.895 – Deposit and distribution of road usage charge moneys.
Moneys collected from the road usage charges imposed under ORS 319.885 shall be deposited in the State Highway Fund and allocated for distribution as follows: (1) 50 percent to the Department of Transportation. (2) 30 percent to counties for distribution as provided in ORS 366.762. (3) 20 percent to cities for distribution as provided in […]
Section 319.900 – Department of Transportation to establish methods for recording and reporting mileage.
(1) As used in this section, “open system” means an integrated system based on common standards and an operating system that has been made public so that components performing the same function can be readily substituted or provided by multiple providers. (2)(a) The Department of Transportation, in consultation with the Road User Fee Task Force, […]
Section 319.905 – Department of Transportation to adopt rules for collecting road usage charge.
The Department of Transportation shall provide by rule for the collection of the road usage charges imposed under ORS 319.885, including penalties and interest imposed on delinquent charges. [2013 c.781 §7] Note: See note under 319.883.
Section 319.910 – Department of Transportation to establish reporting periods for road usage charge.
(1) The Department of Transportation shall establish by rule reporting periods for the road usage charges imposed under ORS 319.885. (2) Reporting periods established under this section may vary according to the facts and circumstances applicable to classes of registered owners, lessees and subject vehicles. (3) In establishing reporting periods, the department shall consider: (a) […]
Section 319.915 – Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties.
(1) As used in this section: (a) “Certified service provider” means an entity that has entered into an agreement with the Department of Transportation under ORS 367.806 for reporting metered use by a subject vehicle or for administrative services related to the collection of per-mile road usage charges and authorized employees of the entity. (b) […]
Section 319.920 – Reporting requirement.
(1) On a date determined by the Department of Transportation under ORS 319.910, the registered owner or lessee of a subject vehicle shall report the metered use by the subject vehicle and pay to the department the per-mile road usage charge due under ORS 319.885 for the reporting period. (2) Unless a registered owner or […]
Section 319.694 – Penalty for delinquency in remitting tax; waiver; interest rates.
(1) Except as provided in subsection (2) of this section, if any user or seller is delinquent in remitting the tax provided by ORS 319.530 on the date specified in ORS 319.675, 319.681, 319.690 or 319.692, a penalty of 10 percent of the amount of the tax due shall be added to the amount due […]
Section 319.697 – Records required of sellers and users; alternative records for certain users.
(1) Every user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall keep a record of fuel used and be prepared to prove that all the tax due and payable on fuel used has been paid. An invoice, described in ORS 319.671, properly filled out, is proof that any tax […]
Section 319.700 – Tax as lien against motor vehicle.
The tax and the penalty imposed upon a user of fuel in a motor vehicle by ORS 319.510 to 319.880 shall constitute a lien upon, and shall have the effect of an execution duly levied against, any motor vehicle in connection with which the taxable use is made, attaching at the time of such use. […]
Section 319.720 – Delinquency in payment; notice to debtors of user or seller; report to department.
If a user or seller is delinquent in the payment of any obligation imposed under ORS 319.510 to 319.880, the Department of Transportation may give notice of the amount of such delinquency by registered or certified mail to all persons having in their possession or under their control any credits or other personal property belonging […]