OAR 740-055-0220
Audit and Inspection of Records and Accounts of Motor Carriers

740‑055‑0010
Payment of Weight-Mile Tax, Reporting Period Variations 740‑055‑0015
Payment of Weight-Mile Tax 740‑055‑0020
Payment of Fees and Refunds 740‑055‑0025
Temporary Pass Fees 740‑055‑0030
International Fuel Tax Agreement Fees 740‑055‑0035
Change in Fee Basis 740‑055‑0045
Determination of Mailing Date 740‑055‑0100
Maintenance and Production of Records and Vehicles — Penalties 740‑055‑0110
Fuel Purchase Records and Refunds 740‑055‑0120
Weight-Mile Tax Records Requirements 740‑055‑0130
For-Hire Farmers’ Operating Records 740‑055‑0140
Out-of-State Farm Verification 740‑055‑0150
Records — General — Household Goods 740‑055‑0170
Bills of Lading (Shipping Receipts) and Freight Bills 740‑055‑0180
Certified Scale Weights Required 740‑055‑0190
Record of Receipts and Disbursements 740‑055‑0210
Ledger and Journal 740‑055‑0220
Audit and Inspection of Records and Accounts of Motor Carriers 740‑055‑0230
Discretionary Waiver or Reduction of Charges and Penalties Assessed in Motor Carrier Weight-Mile Tax Audits 740‑055‑0320
Carriers of Household Goods 740‑055‑0400
Financial Report Forms Required 740‑055‑0500
Motor Carriers of Property