OAR 740-065-0050
Due Date of Taxes, Fees, and Reports


(1)

The electronic system provider must electronically submit tax reports required under ORS 818.225 (Road use assessment fee for single-trip nondivisible load permittee), 825.480 (Substitute taxes for certain vehicles), 825.490 (Due date of taxes and fees) and 825.492 (Annual and quarterly reports authorized) for each subscribing motor carrier on or before the statutorily defined due dates. A subscribing motor carrier that remits taxes and fees to the electronic system provider on or before the statutorily defined due date will be deemed to have met statutory due date for such taxes and fees.

(2)

The electronic system provider must electronically convey payments, along with the detail by motor carrier of taxes and fees received from subscribing motor carriers to the Department no later than five (5) business days following the statutorily defined due dates.

(3)

The subscribing motor carrier’s tax liability is not satisfied until the electronic service provider has transmitted the funds to the Department.

Source: Rule 740-065-0050 — Due Date of Taxes, Fees, and Reports, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=740-065-0050.

Last Updated

Jun. 8, 2021

Rule 740-065-0050’s source at or​.us