Section 825.504 – Warrant procedure for collecting tax, fee, penalty or assessment.
(1) If any tax, or fee in lieu of tax, reported due, or any final assessment made by the Department of Transportation under ORS 825.490, 825.494 and 825.496, including any penalties or charges therein imposed, or any final penalty imposed under ORS 825.950, 825.955 or 825.960, is not paid in full, the department may issue […]
Section 825.506 – Deposit or bond to secure payment of fees, taxes, charges and penalties.
(1) If the Department of Transportation finds it necessary in order to insure the collection of any fees, taxes, charges or penalties imposed upon a carrier pursuant to this chapter or ORS 818.225, the department may at the time and as a condition of granting a certificate or permit, or continuing the same, or as […]
Section 825.507 – Limitations on cancellation of bond; suspension of authority.
(1) No bond filed pursuant to ORS 825.506 may be canceled or otherwise terminated at any time prior to its expiration until the surety company which executed the same, has filed with the Department of Transportation a notice of cancellation as provided in such bond. Such cancellation shall be effective not less than 30 days […]
Section 825.508 – Use of collection agency to obtain moneys due.
(1) In carrying out the duties under ORS 825.498, the Department of Transportation may engage the services of a collection agency to collect any of the fees, taxes, penalties and moneys due to the state under this chapter and ORS chapter 826. The department may engage the services by entering into agreements to pay reasonable […]
Section 825.509 – Writing off uncollected moneys due.
(1) Any fee, tax, penalty or money due the state assigned to a collection agency pursuant to ORS 825.508 that remains uncollected for two years after the date of the assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240. (2) ORS 293.245 applies to any fee, tax, penalty or money due the state […]
Section 825.515 – Daily records and monthly reports by carriers.
(1) Every for-hire carrier and private carrier shall keep daily records, upon forms prescribed by the Department of Transportation, of all vehicles used during the current month. (2) On or before the last day of the month following, except as otherwise permitted under ORS 825.492, they shall certify to the department, upon forms prescribed therefor, […]
Section 825.484 – Effect of carrier tax law on other taxes; offset of fees or taxes erroneously paid.
(1) The fees or taxes listed in ORS 825.474, 825.476 and 825.480 shall be in addition to, and not in lieu of, other fees and taxes of the state, county or municipality which may be imposed, levied, assessed or collected against the business or property of such carrier. This section does not authorize the imposition […]
Section 825.517 – Certain records not public.
(1) The following are not public records unless the public interest requires disclosure in the particular instance: (a) Reports from motor carriers required to be filed with the Department of Transportation in connection with the imposition or collection of any tax. (b) Information collected by the department from a motor carrier for the purpose of […]
Section 825.486 – Credit for fuel tax.
Any tax paid under ORS 319.010 to 319.430 or 319.510 to 319.880 on motor vehicle fuel or fuel as defined in ORS 319.520, either directly by the collection of the tax by the vendor from the consumer or indirectly by adding the amount of the tax to the price of the fuel paid by the […]
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 […]