OAR 740-065-0005
Definitions


As used in these rules, unless the context requires otherwise:

(1)

“Assessment” means an assessment for the highway use tax.

(2)

“Department” means the Oregon Department of Transportation.

(3)

“Electronic Highway Use Tax” or “EHUT” means taxes and fees payable to the Department under ORS Chapters 818, 825 and 826 for the use of public highways.

(4)

“EHUT vehicle” means a motor vehicle equipped with technology provided by an electronic system provider.

(5)

“EHUT information” means:

(a)

Information that is generated or collected by an electronic system provider for any purpose relating to the provision of services of reporting taxes and fees; and

(b)

Information relating to:

(A)

The identity and business address of a motor carrier which is operating a vehicle;

(B)

The distance travelled by a motor vehicle;

(C)

The location of a motor vehicle for the purpose of verifying the taxable status of the distance travelled; and

(D)

A fault with an electronic distance recorder or tampering (including suspected tampering) with an electronic distance recorder.

(6)

“Electronic distance recorder” means an electronic device that conforms to published Departmental requirements and:

(a)

Records in miles;

(b)

Is of a nature and accuracy sufficient to provide a reliable record of the distance travelled by the Electronic Highway Use Tax (EHUT) vehicle; and

(c)

Is an electronic distance recorder provided by an electronic system provider.

(7)

“Electronic system” means a system involving the use of electronic equipment and other technology situated in, or fitted to, an EHUT vehicle and that has the capacity to measure, monitor, collect, store, display, analyze, communicate, and report information relating to:

(a)

The identity, distance travelled by, and location of the EHUT vehicle; and

(b)

The integrity, security, and normal operation of the system.

(8)

“Electronic system provider” means a person or entity (primary provider, not their agent) that provides electronic distance recorders conforming to Departmental published standards.

(9)

“Fail,” in relation to an electronic system, means:

(a)

A failure of the system to perform as intended in terms of accuracy, security, reliability, verifiability, or any other performance indicator; and

(b)

Includes a permanent failure, a temporary failure, or the failure of the system on a particular occasion or in particular circumstances.

(10)

“Motor carrier” and “Carrier” have the meaning given in ORS 825.005 (Definitions)(1), (7), and (11).

(11)

“Motor vehicle” has the meaning given in ORS 825.005 (Definitions)(9).

(12)

“Reading,” in relation to a distance recorder, means the reading of distance recorded on the distance recorder at any particular time.

(13)

“Records,” in relation to an EHUT vehicle, mean the following documents that relate to the use and maintenance of the vehicle or vehicles:

(a)

Daily distance records as prescribed in OAR 740-055-0120 (Weight-Mile Tax Records Requirements); and

(b)

Fuel invoice records as prescribed in OAR 740-055-0110 (Fuel Purchase Records and Refunds); and

(c)

Daily records as prescribed in OAR 740-200-0010 (Annual adoption of Prorate Registration) and 740-200-0040 (Adoption of International Fuel Tax Agreement); and

(d)

EHUT information as defined in these rules.

(14)

“Public highway” has the meaning as defined in ORS 825.005 (Definitions)(14).

(15)

“Vehicle inspection” means an inspection of an EHUT vehicle for fitness.

(16)

“Vehicle inspector” has the meaning defined in ORS 810.560 (Certification and training of commercial vehicle inspectors).

(17)

Vehicle management system, in relation to an EHUT vehicle, means an electronic control system situated in the vehicle that:

(a)

Receives inputs from the engine of the EHUT vehicle; or

(b)

May receive inputs from other sources or systems of the EHUT vehicle; or

(c)

Controls one or more functions of the EHUT vehicle; or

(d)

Stores data relating to the operation of the EHUT vehicle.

(18)

Subscribing motor carrier means a motor carrier that owns or operates a motor vehicle that is fitted with a properly operating electronic distance recorder supplied by an electronic system provider.
Last Updated

Jun. 8, 2021

Rule 740-065-0005’s source at or​.us