Section 825.550 – Multijurisdictional agreement for collection of weight-mile taxes; rules.
(1) The Department of Transportation may enter into an agreement with the authorized representatives of any jurisdiction that imposes weight-mile taxes, in order to form a multijurisdictional agreement for the singular collection of the total weight-mile taxes claimed due by any of the jurisdictions that are party to the agreement. An agreement established under authority […]
Section 825.488 – Fees required of interstate carriers.
A person engaged exclusively in the conduct of interstate transportation shall currently pay to the Department of Transportation the road tax mileage fees prescribed by ORS 825.474, 825.476, 825.480, 825.484, 825.490, 825.494 and 825.496. [Formerly 767.835]
Section 825.555 – International fuel tax agreement; rules; fees.
(1) The Department of Transportation may enter into an international fuel tax agreement with jurisdictions outside of this state to provide for cooperation and assistance among member jurisdictions in the administration and collection of taxes imposed on motor carriers for the consumption of all fuels used in vehicles operated interstate. (2) An agreement under this […]
Section 825.490 – Due date of taxes and fees; audits; late charges, penalties and interest; refunds; reassessment for fraud or evasion.
(1) On or before the last day of each month, except for the time of payment provided in ORS 825.480 and 825.492, all persons shall report and pay to the Department of Transportation the amount of taxes and fees due from them for the preceding calendar month. However, taxes and fees incurred after the 15th […]
Section 825.600 – Purpose of ORS 825.601 to 825.615.
The purpose of ORS 825.601 to 825.615 is to reduce greenhouse gas and other emissions from the use of commercial vehicles, as defined in ORS 825.601. [2011 c.349 §2] Note: 825.600 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 825 or any series […]
Section 825.492 – Annual and quarterly reports authorized.
(1) Whenever in the judgment of the Department of Transportation the estimated annual tax payable by a carrier will be less than $100, and the vehicles operated by the carrier are of less than 30,000 pounds combined weight, the department may authorize the carrier to file reports annually in lieu of monthly reports required by […]
Section 825.494 – Assessment by department upon failure to report tax or fee due.
(1) If any person neglects or refuses to make a fee or tax report as required by this chapter, the Department of Transportation shall make a proposed assessment, based upon any information available to the department, for the period for which such person failed to make a report, of the amount of taxes and fees, […]
Section 825.496 – Reassessment waiver or reduction upon request; charge for failure to appear at hearing.
(1) Any person against whom an assessment is made under ORS 825.490 or 825.494, may petition the Department of Transportation for a reassessment within 30 days after service upon the person of notice. If a petition is not filed within the 30-day period, the assessment becomes final. If a petition for reassessment is filed within […]
Section 825.452 – Initial registration period.
In order to facilitate the registration issuance and registration renewal processes, when a carrier initially registers under ORS 826.009 or 826.037, the Department of Transportation may assign a registration period ranging from three to 12 months. [1995 c.39 §6; 2001 c.567 §6; 2019 c.491 §41]
Section 825.454 – Identification devices; applications.
(1) The Department of Transportation, in the discretion of the department, may require the use of identification devices, such as cab cards, stamps or carrier identification numbers, to identify and be carried with or placed upon each motor vehicle authorized to be operated in Oregon subject to the provisions of this chapter. The form of […]