Section 826.010 – Quarterly payment of registration fees for vehicles registered under ORS 826.009.
(1) Registration fees for commercial vehicles registered under the proportional registration provisions of ORS 826.009 may be paid quarterly provided that: (a) The amount of Oregon apportioned registration fees for the carrier exceeds $1,000 per year; and (b) The registration fees are paid in equal quarterly installments. (2) A carrier that pays in quarterly installments […]
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 825.498 – Collection of fees, taxes and other moneys.
All fees, taxes and charges imposed by this chapter and ORS chapter 826, all claims and penalties payable by any person under this chapter and ORS chapter 826 and all moneys collected under this chapter and ORS chapter 826, are the property of the state. The Department of Transportation shall collect and receive all fees, […]
Section 825.500 – Calculation of interest and penalties for delinquent road use assessment fees and single-use nondivisible load permits; audit.
(1) Interest and penalties for delinquent payments of road use assessment fees payable pursuant to the provisions of ORS 818.225 and of single-trip nondivisible load permits shall be calculated in the same manner that interest and penalties are calculated under ORS 825.490 and 825.494. (2) An audit conducted by the Department of Transportation pursuant to […]
Section 825.502 – Payment of taxes and fees by credit card; rules.
For payment of any weight-mile taxes and fees, the Department of Transportation may: (1) Accept payment of taxes and fees by credit card. Any payment made by credit card shall be for the full amount of the tax or fee, except that a surcharge may be added to the amount tendered by the customer to […]
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 […]