OAR 740-040-0070
Deposits to Secure Payment of Fees, Taxes, Charges, Penalties and Interest
(1)
The Department requires each motor carrier that does not qualify for a deposit waiver under section (4) of this rule to deposit with the Department an amount of money necessary to insure the collection of fees, taxes, charges, penalties and interest.(2)
For purposes of this rule:(a)
“New carrier” means any motor carrier that has not:(A)
Previously received a permit or certificate of authority from the Department; or(B)
Operated in Oregon for 12 months or more in the most recent 36 month period after receiving a permit or certificate of authority from the Department.(b)
“Established carrier” means any motor carrier that has operated in Oregon for 12 months or more in the most recent 36-month period;(c)
If an applicant, carrier, or employee of the applicant or carrier has had substantial interest or control, directly or indirectly, in or over the operations conducted in Oregon under any carrier’s authority, the Department may treat the applicant or carrier as an established carrier.(3)
The security deposit schedule is as follows:(a)
Except as described in subsections (c) and (d) of this section, for new carriers:(A)
One vehicle — $2,000;(B)
Plus $375 for each additional vehicle from 2-5 vehicles;(C)
Plus $250 for each additional vehicle from 6-10 vehicles;(D)
Plus $125 for each additional vehicle above 10 vehicles;(E)
Maximum deposit required — $10,000.(b)
Except as described in subsections (c) and (d) of this section, for established carriers required to have a deposit, the deposit amount will be an amount determined by a review of Department records or as specified in paragraph (A) to (E) of this subsection, whichever is greater:(A)
One vehicle — $2,000;(B)
Plus $750 for each additional vehicle from 2-5 vehicles;(C)
Plus $500 for each additional vehicle from 6-10 vehicles;(D)
Plus $250 for each additional vehicle from 10 vehicles;(E)
Maximum deposit required -- $20,000.(c)
For private carriers, carriers that conduct operations under ORS 825.020 (Applicability of chapter to certain vehicles and combinations over 26,000 pounds) or farmers issued permits under 825.024 (Applicability to farm vehicles) who operate motor vehicles weighing under 55,000 pounds that use gasoline on which gasoline tax provided by law has been paid to the State of Oregon:(A)
One vehicle — $500;(B)
Plus $150 for each additional vehicle;(C)
Maximum deposit required — $10,000.(d)
For private carriers, carriers that conduct operations under ORS 825.020 (Applicability of chapter to certain vehicles and combinations over 26,000 pounds) or farmers issued permits under 825.024 (Applicability to farm vehicles) who operate motor vehicles weighing under 55,000 pounds that use any fuel other than gasoline or use gasoline on which gasoline tax provided by law has not been paid to the State of Oregon:(A)
One vehicle — $750;(B)
Plus $225 for each additional vehicle;(C)
Maximum deposit required — $15,000.(4)
The Department may waive the deposit required of:(a)
A new carrier with a Dun & Bradstreet rating of 3A2 or higher;(b)
An established carrier if the Department finds that in the previous 12 months the motor carrier has been required to file weight-mile tax reports for each of the reporting periods (monthly, quarterly, or annually) and has had no:(A)
Suspensions with the Department;(B)
Revocation of IFTA tax license;(C)
Weight-mile tax reports filed late;(D)
Fees not timely paid;(E)
More than two estimated weight-mile tax reports filed;(F)
More than one estimated weight-mile tax report filed without an actual report filed within a 30-day period;(G)
Non-sufficient fund check(s) or returned Automated Clearing House (ACH) transaction(s); and(H)
Outstanding billings for over-dimensional variance permits.(5)
Notwithstanding subsection (4) of this rule, a carrier may not qualify for a waiver of the deposit if within the previous 36 months the carrier has had:(a)
A weight-mile tax audit resulting in an assessment that exceeds by more than 15% the amount of the weight-mile taxes and fees reported and paid during the audit period; or(b)
An outstanding balance with the Department’s Collection Unit for fees owed to the Department under ORS chapter 825 and/or ORS 818.225 (Road use assessment fee for single-trip nondivisible load permittee).(6)
The deposit required of a motor carrier may be increased, or a previously waived deposit may be required of a motor carrier, in accordance with subsection (3)(b) of this rule, if Department records indicate that:(a)
In the previous 12 months the motor carrier has had:(A)
Any suspensions with the Department;(B)
Revocation of IFTA tax license;(C)
More than one weight-mile tax report filed late;(D)
Fees not timely paid;(E)
More than two estimated weight-mile tax reports filed;(F)
More than one estimated weight-mile tax report filed without an actual report filed within 30 days;(G)
Any non-sufficient fund check(s) or returned ACH transaction(s) with the Department; or(H)
Delinquent billings for over-dimensional variance permits, including associated road use assessment fees;(I)
Delinquent reports required for operations subject to ORS 818.225 (Road use assessment fee for single-trip nondivisible load permittee); or(b)
In the previous 36 months, the carrier has had a weight-mile tax audit resulting in an assessment that exceeds by more than 15% the amount of the weight-mile taxes and fees reported and paid during the audit period; or(c)
The carrier has had an outstanding balance with the Department’s Collection Unit for fees owed to the Department under ORS 818.225 (Road use assessment fee for single-trip nondivisible load permittee) and/or ORS chapter 825.(7)
The Department may delay granting a waiver of the security deposit if the carrier is being audited.(8)
If a carrier’s cash deposit is applied to an outstanding balance or a claim is filed against a carrier’s highway use tax bond filed pursuant to ORS 825.506 (Deposit or bond to secure payment of fees, taxes, charges and penalties), the authority under the certificate or permit shall be suspended until the cash deposit has been replaced or the full bond requirements have again been met.(9)
Acceptable forms of deposit. Any motor carrier may deposit:(a)
Cash;(b)
A bond in the form prescribed and furnished by the Department of Transportation;(c)
Bonds, negotiable by delivery, of the State of Oregon, school districts therein, or obligations of the United States, or obligations for which the faith of the United States is pledged for the payment of both principal and interest, equal in value to the amount of the requested deposit; or(d)
Bank or savings and loan savings certificates.(10)
The Department may require a cash deposit if a motor carrier operates on temporary passes. A portion of the total required deposit may be collected incrementally on each successive temporary pass purchased. The required deposit will be in the amount of $100 or twice the amount of weight-mile tax charged on the temporary pass rounded up to the next ten dollars, whichever is greater. A motor carrier may opt to provide a bond in lieu of serial incremental cash deposits.(11)
The Department reserves the right to modify or waive a deposit required by this rule if Department records indicate such modification, or waiver, is in the public interest.
Source:
Rule 740-040-0070 — Deposits to Secure Payment of Fees, Taxes, Charges, Penalties and Interest, https://secure.sos.state.or.us/oard/view.action?ruleNumber=740-040-0070.