Or. Admin. Code § 740-055-0015

Current through Register Vol. 64, No. 1, January 1, 2025

Section 740-055-0015 - Payment of Weight-Mile Tax; Quarterly Reporting

(1) Upon request, a motor carrier may be approved to report and pay weight-mile tax on a quarterly basis. In addition to an application on a form provided by the Department, the applicant may be required to submit a financial statement covering the previous 12 months.

(2) The Department reserves a minimum of 90 days from the date an application is received in which to consider the application. A motor carrier approved to report and pay weight-mile tax on a quarterly basis may begin such reporting and payment in the first full calendar quarterly reporting period immediately following the month approval is granted by the Department.

(3) The Department may deny a motor carrier's request to report and pay weight-mile tax on a quarterly basis or revoke a motor carrier's approval to report and pay weight-mile tax on a quarterly basis if the Department determines a motor carrier fails to comply with any vehicle registration or tax requirements.

(4) Motor carriers authorized to pay weight-mile tax on a quarterly basis prior to July 1, 2002, will be allowed to continue such reporting without additional approval if the annual tax liability for the motor carrier does not exceed $3,600 and in the last 12 months the motor carrier has:

(a) No more than one suspension related to reporting or payment of taxes or fees to the Department; and

(b) No more than two weight-mile tax reports filed late.

Or. Admin. Code § 740-055-0015

MCTB 1-2002, f. 6-21-02, cert. ef. 7-1-02; MCTD 3-2022, amend filed 11/17/2022, effective 11/17/2022

Statutory/Other Authority: ORS 823.011 & 825.492

Statutes/Other Implemented: ORS 825.492