OAR 740-055-0015
Payment of Weight-Mile Tax; Quarterly Reporting
(1)
A motor carrier with less than 12 months of Oregon operations may be approved to report and pay weight-mile tax on a quarterly basis. In addition to a written application on a form provided by the Department, the applicant may be required to submit a financial statement covering the previous 12 months.(2)
A motor carrier with 12 consecutive months or more history of Oregon operations may be approved to report and pay weight-mile tax on a quarterly basis if:(a)
The applicant submits a written application on a form provided by the Department; and(b)
An analysis of Department records indicates that:(A)
In the last 12 months, the motor carrier has had:(i)
No suspensions related to reporting or payment of taxes or fees to the Department;(ii)
No revocation of IFTA tax license;(iii)
No more than 25% of weight-mile tax reports filed late;(iv)
No repayment plan entered into or concluded with the Department; and(v)
No delinquency in payment of over-dimensional permit fees or road use assessment fees.(B)
In the last 36 months, the motor carrier has not had a weight-mile tax audit resulting in an assessment that exceeds more than 15% of the taxes and fees reported and paid during the audit period.(3)
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.(4)
The Department may revoke a motor carrier’s approval to report and pay weight-mile tax on a quarterly basis if the Department determines a motor carrier no longer meets the conditions described in section (2) of this rule.(5)
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:(a)
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.(b)
The annual tax liability exceeds $3,600 and the motor carrier meets the conditions described in subsection (2)(b) of this rule.
Source:
Rule 740-055-0015 — Payment of Weight-Mile Tax; Quarterly Reporting, https://secure.sos.state.or.us/oard/view.action?ruleNumber=740-055-0015.