OAR 731-090-0090
ODOT Account Manager


(1) The Department may outsource the agency’s account management function for the Road Usage Charging to an ODOT Account Manager.
(2) The ODOT Account Manager shall provide Metered Use Reports to the Department on intervals as defined in contract.
(3) Official Tax Reports and associated Tax Remittance Report from the ODOT Account Manager will be due to the Department on or before the 20th day following the end of the calendar quarter.
(4) Official Tax Remittance from the ODOT Account Manager of aggregate Road Usage Charges, which have already been invoiced and paid by the RUC Payer to the ODOT Account Manager, will be due to the Department as soon as payment is made by the RUC Payer. RUC Payers enrolled with the ODOT Account Manager are ultimately liable for the tax.
(5) Reports and payments that are not reported in compliance with this section will be assessed penalties and interest as per the contract with the ODOT Account Manager.
(6) The Department may waive the late payment charges and interest at its discretion for good cause shown.
(7) The Department may, at any time during normal business hours, examine the financial records of the ODOT Account Manager, which are applicable to Road Usage Charge collections, including any entities with which the ODOT Account Manager has partnered, subcontracted or otherwise engaged to provide any aspect of the 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).
(8) The ODOT Account Manager must make financial records available to the Department at a location in Oregon. Account Managers who fail to make records available for inspection are subject to assessment of under-paid Road Usage Charges based on reasonably reliable information, subsequent collection action, and possible cancellation of the ODOT Account Manager’s agreement with the Department according to the terms of that agreement.

Source: Rule 731-090-0090 — ODOT Account Manager, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=731-090-0090.

Last Updated

Jun. 8, 2021

Rule 731-090-0090’s source at or​.us