OAR 740-055-0130
For-Hire Farmers’ Operating Records
(1)
All farm carriers operating under a Class 1A permit issued under ORS 825.024 (Applicability to farm vehicles)(3), must maintain daily records on their motor vehicle operations and make reports on forms approved by the Department.(2)
The ODOT “Daily Record of Farm Vehicle Operation” form must be maintained on each vehicle registered under ORS 825.024 (Applicability to farm vehicles)(3):(a)
Entries must be made for each for-hire trip;(b)
Entries must be made for each farm exempt trip unless the vehicle is used solely in farm-exempt operations for a series of consecutive days, in which case the carrier may record the beginning and ending odometer readings for that period of time;(c)
If record keeping indicates that a vehicle was used solely in farm-exempt operations for a series of consecutive days and it is determined that the vehicle was used in a for-hire capacity at any point during that period of time, all miles recorded in the series of days may be assessed as taxable;(d)
Failure to maintain records accounting for both farm-exempt and for-hire operations may result in penalties under OAR 740-055-0100 (Maintenance and Production of Records and Vehicles — Penalties), suspension of the Class 1A permit, and all miles traveled may be assessed as taxable.(3)
Such records must be kept at the carrier’s principle office or place of business and must be made available for inspection by the Department or its representatives at all reasonable times.(4)
Such records must be preserved for three years.(5)
In addition to any other requirements, farm carriers operating under a Class 1A permit issued under ORS 825.024 (Applicability to farm vehicles)(3), are also subject to the following record-keeping requirements: ORS 825.515 (Daily records and monthly reports by carriers) and OAR 740-055-0010 (Payment of Weight-Mile Tax, Reporting Period Variations), 740-055-0020 (Payment of Fees and Refunds), 740-055-0100 (Maintenance and Production of Records and Vehicles — Penalties), 740-055-0110 (Fuel Purchase Records and Refunds), and 740-055-0220 (Audit and Inspection of Records and Accounts of Motor Carriers).
Source:
Rule 740-055-0130 — For-Hire Farmers’ Operating Records, https://secure.sos.state.or.us/oard/view.action?ruleNumber=740-055-0130.