Or. Admin. Code § 740-200-0020

Current through Register Vol. 63, No. 12, December 1, 2024

Section 740-200-0020 - Adoption of Federal Rules Governing Payment of Heavy Vehicle Use Tax (HVUT)

The Department hereby adopts the rules of the United States Internal Revenue Service contained in 26 CFR Part 41 (Excise Tax on Use of Certain Highway Motor Vehicles) and all amendments thereto in effect January 1, 2024. These rules apply to carriers conducting operations subject to ORS Chapter 826. As provided in CFR Title 26 Part 41.6001-2(b)(3), the Department will suspend the registration of a vehicle for which proof of HVUT payment has not been received within four months of the effective date of registration.

[Note: The Code of Federal Regulations Title 26 Part 41.6001-2(b)(3) (Proof of payment for State registration purposes) referenced above is available at the Commerce and Compliance Division.]

PUC 19-1990, f. & cert. ef. 12-31-90 (Order No. 90-1919); PUC 7-1993, f. & cert. ef. 3-19-93 (Order No. 93-285); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-081-0015; MCTB 6-2002, fr. & cert. ef. 11-18-02; MCTD 8-2003, f. & cert. ef. 11-18-03, cert. ef. 1-1-04; MCTD 4-2004, f. 12-28-04, cert. ef. 1-1-05; MCTD 2-2008, f. 6-23-08, cert. ef. 7-1-08; MCTD 1-2011, f. &-cert. ef. 2-18-11; MCTD 2-2012, f.& cert. ef. 2-21-12; MCTD 1-2013, f. & cert. ef. 1-17-13; MCTD 7-2013, f. 12-20-13, cert. ef. 1-1-14; MCTD 2-2015, f. & cert. ef. 5/26/2015; MCTD 2-2016, f. & cert. ef. 7/27/2016; MCTD 1-2017, f. & cert. ef. 2/22/2017; MCTD 2-2017, f. & cert. ef. 3/7/2017; MCTD 1-2018, amend filed 02/16/2018, effective 2/16/2018; MCTD 3-2018, amend filed 12/07/2018, effective 1/1/2019; MCTD 3-2020, amend filed 04/03/2020, effective 4/3/2020; MCTD 25-2020, minor correction filed 05/08/2020, effective 5/8/2020; MCTD 1-2021, amend filed 01/28/2021, effective 1/28/2021; MCTD 5-2021, amend filed 11/23/2021, effective 11/23/2021; MCTD 1-2023, amend filed 01/12/2023, effective 1/12/2023; MCTD 1-2024, amend filed 01/26/2024, effective 1/26/2024

Statutory/Other Authority: ORS 184.619, 823.011 & 826.003

Statutes/Other Implemented: ORS 803.370(5) & 826.007