justicedao/ipfs_state_laws huggingface dataset:
ORS Chapter 825 — Motor Carriers

ORS 825.475. Exemption from motor carrier tax and fuel tax. Notwithstanding ORS 319.020, 319.530 and 825.474, a person operating a motor vehicle with a combined weight of 26,000 pounds or more is not required to pay the weight-mile tax imposed under ORS 825.474 or fuel taxes imposed under ORS 319.020 and 319.530, if: (1) The person is not operating as a for-hire carrier; and (2) The person is operating the motor vehicle for the purpose of emissions research and development and the United States Environmental Protection Agency has provided a testing exemption from complying with federal emission requirements. [2015 c.716 15] Note:
ORS Chapter 825 — Motor Carriers

ORS 825.476. Carrier tax tables. ______________________________________________________________________________ MILEAGE TAX RATE TABLE A Declared Combined Fee Rates Weight Groups Per Mile (Pounds) (Mills) 26,001 to 28,000 76.4 28,001 to 30,000 80.9 30,001 to 32,000 84.6 32,001 to 34,000 88.4 34,001 to 36,000 91.8 36,001 to 38,000 96.6 38,001 to 40,000 100.2 40,001 to 42,000 103.8 42,001 to 44,000 107.7 44,001 to 46,000 111.3 46,001 to 48,000 114.9 48,001 to 50,000 118.7 50,001 to 52,000 123.1 52,001 to 54,000 127.7 54,001 to 56,000 132.5 56,001 to 58,000 138.0 58,001 to 60,000 144.3 60,001 to 62,000 151.7 62,001 to 64,000 160.1 64,001 to 66,000 169.3 66,001 to 68,000 181.3 68,001 to 70,000 194.1 70,001 to 72,000 206.9 72,001 to 74,000 218.7 74,001 to 76,000 230.0 76,001 to 78,000 241.1 78,001 to 80,000 251.2 ______________________________________________________________________________ AXLE-WEIGHT MILEAGE TAX RATE TABLE B Declared Combined Number of Axles Weight Groups 5 6 7 8 9 or (Pounds) (Mills) more 80,001 to 82,000 259.4 237.3 221.8 210.7 198.7 82,001 to 84,000 267.8 241.1 225.4 213.4 201.4 84,001 to 86,000 275.8 246.6 229.1 216.1 204.2 86,001 to 88,000 285.2 252.0 232.7 219.9 206.9 88,001 to 90,000 296.2 258.4 236.5 223.5 210.7 90,001 to 92,000 309.0 265.9 239.9 227.1 214.4 92,001 to 94,000 323.0 273.1 243.8 230.8 217.2 94,001 to 96,000 337.7 281.5 248.3 234.6 220.7 96,001 to 98,000 353.3 291.7 253.9 238.4 224.5 98,001 to 100,000 302.5 259.4 242.8 228.1 100,001 to 102,000 264.9 248.3 231.9 102,001 to 104,000 270.5 253.9 236.5 104,001 to 105,500 277.7 259.4 241.1 ______________________________________________________________________________
ORS Chapter 825 — Motor Carriers

ORS 825.482. enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 825 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
ORS Chapter 825 — Motor Carriers

ORS 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 of license fees by municipalities upon intercity carriers, or deprive any city within which a passenger motor vehicle, having a seating capacity of not more than seven passengers, is principally operated for hire, from imposing and collecting license fees upon and from such motor vehicle, or the owner or operator thereof, as to such portion of its operations as are wholly within the corporate limits of such city. (2) ORS 319.510 to 319.880 do not apply to vehicles or fuels used therein when the vehicles are subject to, and report and pay: (a) The tax for the use of Oregon highways based upon the combined weight of the vehicle and in accordance with the weight group rates prescribed in ORS
ORS Chapter 825 — Motor Carriers

ORS 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 customer, is a credit against the amount of tax otherwise due and payable to the state under ORS 818.225, 825.474, 825.476 and 825.480. A credit under this section shall be allowed when the person claiming the credit submits to the Department of Transportation: (1) A report under ORS 825.480, 825.490 or 825.492; and (2) Satisfactory evidence along with the report showing the amount of tax paid by the person under ORS 319.010 to 319.430 or 319.510 to 319.880 during the period reported.
ORS Chapter 825 — Motor Carriers

ORS 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,
ORS Chapter 825 — Motor Carriers

ORS 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 ORS 825.490 and
ORS Chapter 825 — Motor Carriers

ORS 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, including fees for temporary passes required under ORS 825.470, due for the period for which such proposed assessment is made. (2) Each assessment shall bear interest at the rate of one percent per month, or fraction thereof, from the last day of the month following the close of the month for which the assessment is imposed until paid. (3) There shall be added to every such assessment a penalty of 25 percent of the amount thereof. (4) The department shall give to such person written notice of such assessment. (5) Whenever the department has made an assessment pursuant to this section that has become final the department may not reopen or reassess such taxes, fees, interest or penalties unless the department is satisfied that the taxpayer fraudulently or with intent to evade taxation destroyed, concealed or withheld any books, accounts, papers, records or memoranda required to be maintained by a person subject to this chapter or the rules of the department.
ORS Chapter 825 — Motor Carriers

ORS 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 the 30-day period the department shall reconsider the assessment and, if the person has requested in the petition, shall grant such person a hearing and give the person 10 days notice of the time and place of the hearing. The department has power to continue the hearing from time to time as may be necessary. The decision of the department upon a petition for reassessment shall become final 30 days after service of notice upon the person concerned. (2) The department may waive or reduce the interest and penalties provided in ORS
ORS Chapter 825 — Motor Carriers

ORS 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 its authority under this chapter may include an examination of records of the carrier pertaining to the road use assessment fee imposed under ORS 818.225. If the audit shows that movement by a carrier exceeds the mileage authorized by a single-trip nondivisible load permit, the department shall determine the amount of the road use assessment fee that is due. The department shall collect the amount due and may impose any penalties or additional assessments authorized by this chapter for delinquent payment of taxes.
ORS Chapter 825 — Motor Carriers

ORS 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 offset fees charged to the department for acceptance and use of the credit card. (2) Adopt reasonable rules as necessary or proper for the administration of this section. [Formerly 767.863]
ORS Chapter 825 — Motor Carriers

ORS 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 a warrant for the amount of the tax, fee or assessment, with the added penalties or charges, interest and the cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayers last-known address. (2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriffs cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability. (3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect amounts under this section, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. (4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for the tax, fee or assessment as if the state had recovered judgment against the taxpayer for the amount of the tax, fee or assessment. (5) The procedures authorized by this section may also be used for collection of any fees and penalties imposed on persons registering vehicles under ORS chapter 826.
ORS Chapter 825 — Motor Carriers

ORS 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 from the date of receipt, and no agreement between the parties thereto shall operate to avoid this restriction upon cancellation. (2) If any bond filed pursuant to ORS 825.506 becomes inoperative, the authority under the certificate or permit involved shall cease and be suspended insofar as it pertains to any affected vehicles until the requirements of ORS 825.506 have been met by the carrier. [Formerly 767.795]
ORS Chapter 825 — Motor Carriers

ORS 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 charges on a contingent fee or other basis. (2) The department may assign to the collection agency, for collection purposes only, any of the fees, taxes, penalties and moneys due the state under this chapter and ORS chapter 826. (3) The collection agency may bring such actions or take such proceedings, including attachment and garnishment proceedings, as may be necessary. [Formerly 767.875]
ORS Chapter 825 — Motor Carriers

ORS 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 and described in subsection (1) of this section.
ORS Chapter 825 — Motor Carriers

ORS 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, the true and correct summaries of their daily records which shall show the extreme miles traveled in this state during the preceding month, the amount of fuel tax paid to the state during the preceding month, and such other information as the department may require. (3) The daily records shall be kept on file in the office of the carrier and thereafter preserved until written permission for their destruction is given by the department. [Formerly 767.905]
ORS Chapter 825 — Motor Carriers

ORS 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 conducting a tax audit. (2) A motor carrier to whom the information pertains, or a person who has written permission from the carrier, may inspect information described in subsection (1) of this section. (3) The department, upon request or as required by law, shall disclose information from the records described in subsection (1) of this section to a government agency for use in carrying out its governmental functions. [1997 c.501 2] (Multijurisdictional Agreements)
ORS Chapter 825 — Motor Carriers

ORS 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 granted by this section: (a) May allow motor carriers to pay the total weight-mile taxes that are claimed due to any jurisdiction that is a party to the agreement. (b) May provide for collection of all weight-mile taxes claimed due by any party to the agreement, on vehicles that are engaged in interjurisdictional commerce or combined interjurisdictional and intrajurisdictional commerce. (c) May include provisions necessary to facilitate the determination and distribution of weight-mile tax moneys among the various jurisdictions. (d) May provide that the department may deny any person further benefits under the agreement until all taxes have been paid, if the department determines that the person should have paid additional taxes. (e) May provide for arrangements with agencies of this state and other jurisdictions for joint audits of owners of vehicles availing themselves of this agreement and for the exchange of audit information on those owners. (f) May authorize the department to suspend or cancel any benefits under the agreement, if the person violates any of the terms or conditions of the agreement or violates any law or rule of this state relating to vehicles. (2) The department may adopt any rules the department deems necessary to effectuate and administer the provisions of an agreement entered into under this section. Nothing in an agreement shall affect the right of the department to adopt rules as described in this section. (3) An agreement shall be in writing and shall be filed with the department within 10 days after execution or the effective date of the agreement, whichever is later. (4) Nothing in an agreement shall affect the right of the department to act under this section. (5) An agreement shall not provide for any benefit, exemption or privilege with respect to any other fees or taxes levied or assessed against the use of highways or use or ownership of vehicles except weight-mile taxes, fees and requirements. [Formerly 767.882]
ORS Chapter 825 — Motor Carriers

ORS 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 may: (a) Provide for determining a base state for motor carriers for purposes of the agreement. (b) Impose record keeping requirements. (c) Specify audit procedures. (d) Provide for exchange of information among jurisdictions. (e) Provide criteria for determining which carriers are eligible to receive the benefits of the agreement. (f) Define qualified motor vehicles. (g) Specify conditions under which bonds are required. (h) Specify reporting requirements and periods, including but not limited to specifying penalty and interest rates for late reporting. (i) Determine methods for collecting and forwarding of motor fuel taxes, penalties and interest to another jurisdiction. (j) Provide that the Department of Transportation may deny any person further benefits under the agreement until all motor fuel taxes have been paid, if the department determines that additional motor fuel taxes are owed by the person. (k) Authorize the department to suspend or cancel benefits under the agreement for any person who violates any term or condition of the agreement or any law or rule of this state relating to motor carriers or vehicles. (L) Contain such other provisions as will facilitate the agreement. (3) An agreement may not provide for any benefit, exemption or privilege with respect to any fees or taxes levied or assessed against the use of highways or use or ownership of vehicles except for motor fuel taxes and requirements related to motor fuel taxes. (4) The department may adopt any rules the department deems necessary to effectuate and administer the provisions of an agreement entered into under this section. Nothing in the agreement shall affect the right of the department to adopt rules as provided in ORS chapter 823 and this chapter. (5) An agreement shall be in writing and shall be filed with the department within 10 days after execution or on the effective date of the agreement, whichever is later. (6) The department shall adopt rules establishing an annual fee to be paid by each motor carrier receiving benefits from an agreement entered into under this section. In establishing fees, the department shall consider the size of the motor carriers fleet. Fees established under this subsection shall be designed to recover the full direct and indirect costs to the department that result from participation in the agreement, but the department may not establish a fee under this subsection that exceeds $650. [Formerly 767.884; 1997 c.275 30; 2001 c.698 1] GREENHOUSE GAS EMISSIONS
ORS Chapter 825 — Motor Carriers

ORS 825.600. enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 825 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
ORS Chapter 825 — Motor Carriers

ORS 825.601. Definitions. As used in ORS 825.601 to 825.615: (1) Auxiliary power unit means any device that is installed on a commercial vehicle that provides electrical, mechanical or thermal energy to the vehicle cab, a sleeper berth, a bus passenger compartment or any other vehicle cab, as an alternative to idling the primary engine. (2) Cargo temperature control unit means any device used for controlling the temperature of a cargo transport area. (3) Commercial vehicle means a commercial vehicle with a gross vehicle weight rating that is greater than 10,000 pounds. (4) Idle reduction technology means any device or system of devices that is installed on a commercial vehicle and that is designed to provide heat, air conditioning or electricity that would otherwise require the operation of the primary engine. (5) Idling means operation of the primary engine of a commercial vehicle while the vehicle is stationary. (6) Primary engine means an internal combustion engine attached to a commercial vehicle that provides the power to propel the vehicle into motion and maintain motion. [2011 c.349 3] Note:
ORS Chapter 825 — Motor Carriers

ORS 825.605. Unlawfully idling the primary engine of a commercial vehicle; penalty. (1) A person commits the offense of unlawfully idling the primary engine of a commercial vehicle if the person is operating a commercial vehicle and the person: (a) Stops the commercial vehicle; and (b) Allows the engine of the commercial vehicle to idle for more than five minutes in any continuous 60-minute period. (2) For purposes of this section, a person is not idling a primary engine if the person: (a) Operates an auxiliary power unit, generator set or other idle reduction technology as a means to heat, air condition or provide electrical power. (b) Operates a cargo temperature control unit to maintain the cargo. (3) A citation issued under this section may be issued to the person operating the commercial vehicle, the motor carrier as defined in ORS 825.005, or both. (4) The offense described in this section, unlawfully idling the primary engine of a commercial vehicle, applies on any premises open to the public. (5) The offense described in this section, unlawfully idling the primary engine of a commercial vehicle, is a Class C traffic violation. [2011 c.349 4] Note: See note under