OAR 740-055-0120
Weight-Mile Tax Records Requirements
(1)
All carriers must maintain records of their motor vehicle operations and make reports on forms approved by the Department. Such records must be:(a)
Stored at the carrier’s principal office or place of business;(b)
Made available for inspection by the Department or its representatives upon request; and(c)
Retained for a period of three (3) years unless otherwise authorized by the Department.(2)
Distance records produced by a means other than a vehicle-tracking system must meet all requirements in section (1) of this rule and contain the following information for each vehicle:(a)
Origin and destination points;(b)
Oregon entry and exit points;(c)
Actual Oregon miles for each trip;(d)
Pickup and delivery points in Oregon for each trip;(e)
Routes of travel for each trip;(f)
Dates of each trip;(g)
Daily beginning and ending odometer or other mileage recording device readings for each vehicle;
Source:
Rule 740-055-0120 — Weight-Mile Tax Records Requirements, https://secure.sos.state.or.us/oard/view.action?ruleNumber=740-055-0120
.