OAR 731-090-0080
Commercial Account Managers


(1) Commercial Account Managers shall provide Metered Use Reports to the Department on intervals as defined in contract.
(2) Official Tax Reports and payments from Commercial Account Managers of aggregate Road Usage Charges, including charges not yet remitted by enrolled RUC payers for the Official Tax Reporting Period, will be due to the Department on or before the 20th day following the end of the calendar quarter. The Commercial Account Manager is liable for the tax accumulated by its enrolled RUC Payers.
(3) Reports and payments that are not reported in compliance with this section will be assessed penalties and interest as per the contract with the Commercial Account Manager.
(4) The Department may waive the late payment charges and interest at its discretion based on individual circumstances for good cause shown.
(5) The Department may, at any time during normal business hours, examine the financial records of a Commercial Account Manager, which are applicable to Road Usage Charge collections, including any entities with which the Commercial Account Manager has partnered, subcontracted, or otherwise engaged to provide any aspect of the Commercial Account Manager’s Road Usage Charge services for the Department. This includes examination of physical ledgers, documents, and account information as well as access to electronic records, financial systems, and any other type of records the Department deems necessary to ensure the integrity of the collection process, in compliance with ORS Chapter 319 (Motor Vehicle and Aircraft Fuel Taxes).
(6) Commercial Account Managers must make financial records available to the Department at a location in Oregon. Commercial Account Managers who fail to make records available for inspection are subject to assessment of under-paid Road Usage Charges based on reliable information, subsequent collection action, and possible cancellation of the Commercial Account Manager’s agreement with the Department according to the terms of that agreement.

Source: Rule 731-090-0080 — Commercial Account Managers, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=731-090-0080.

Last Updated

Jun. 8, 2021

Rule 731-090-0080’s source at or​.us