Oregon Administrative Rules › Chapter 740 - DEPARTMENT OF TRANSPORTATION, MOTOR CARRIER TRANSPORTATION DIVISION › Division 55 - RECORDS, REPORTS, AND ACCOUNTING FEES AND TAXES › Section 740-055-0010 - Payment of Weight-Mile Tax, Reporting Period Variations

Current through Register Vol. 63, No. 7, July 1, 2024
(1) All motor
			 carriers must report and pay fees as provided in ORS Chapter 825 for all motor
			 vehicles they operate.
(2) Motor
			 carriers must retain a copy of highway use tax reports and all work papers or
			 reference data used in, or received in, the conduct of their business and
			 affecting the computation of fees. Unless such supporting data and other
			 required accounting records are fully and accurately maintained, the motor
			 carrier may, upon audit, be denied credit for any unsupported items and in
			 addition be subject to other penalties prescribed by ORS Chapter 825.
(3) Information contained in the highway use
			 tax report must be legible and readable. A report is legible when the observer
			 is able to identify enough letters and numerals to positively and quickly
			 determine the reporter's intent. A report is readable when the observer is able
			 to recognize a group of letters or numerals as words or complete
			 numbers.
(4) If a highway use tax
			 report is illegible or unreadable, the Department will mark the report as
			 illegible or unreadable and return the report to the motor carrier. The
			 Department will consider the illegible or unreadable highway use tax report as
			 unfiled.
(5) The date the motor
			 carrier files a legible and readable highway use tax report will determine the
			 report's timeliness.
(6) If a motor
			 carrier fails to file a legible and readable highway use tax report to replace
			 the returned, illegible or unreadable tax report, the motor carrier may be
			 considered delinquent in reporting taxes and subject to the penalties set forth
			 in ORS 825.139, including suspension or
			 cancellation of authority.
(7)
			 Motor carriers desiring to report mileage taxes on other than a calendar-month
			 basis must submit a written request to the Department. The number of reporting
			 periods in any 12-month period must not be less than 12. The application must
			 specifically identify the requested reporting periods. Motor carriers must
			 submit a new request for each calendar year:
(a) Reports will be due on or before the last
			 day of the following reporting period. Taxes and fees incurred in the last half
			 of any reporting period may be reported and paid to the Department on or before
			 the end of the second reporting period following the period in which the taxes
			 or fees were incurred. Reports, taxes, or fees that are not reported in
			 conformance with this paragraph are subject to a 10 percent late payment
			 charge; and
(b) If a motor carrier
			 does not obtain approval for other than calendar month reporting, the
			 Department may impose a 10 percent late payment charge for any operations
			 reported outside of standard calendar month reporting pursuant to ORS
			 825.490(1). The
			 Department may revoke a motor carrier's authority to report on an other than
			 calendar-month basis for failure to comply with Weight-Mile tax
			 requirements.