Motor Carriers

ORS 825.472
Determination of filing of reports or payments


(1)

Any report or payment transmitted through the United States mail that is required to be filed with the Department of Transportation by ORS 825.474 (Motor carrier tax for use of highways), 825.476 (Carrier tax tables), 825.480 (Substitute taxes for certain vehicles), 825.484 (Effect of carrier tax law on other taxes), 825.488 (Fees required of interstate carriers), 825.490 (Due date of taxes and fees), 825.492 (Annual and quarterly reports authorized), 825.494 (Assessment by department upon failure to report tax or fee due) and 825.496 (Reassessment waiver or reduction upon request) shall be considered filed:

(a)

On the date shown by the post-office cancellation mark on the envelope or wrapper containing such report or payment.

(b)

On the date such report or payment was mailed if the post-office cancellation mark on the envelope or wrapper containing the report or payment is omitted or is not legible or if the report or payment is not received by the department and if the sender establishes to the satisfaction of the department that the report or payment was deposited in the United States mail on or before the date due for filing.

(2)

If the date for filing any report or payment required to be filed with the department by ORS 825.474 (Motor carrier tax for use of highways), 825.476 (Carrier tax tables), 825.480 (Substitute taxes for certain vehicles), 825.484 (Effect of carrier tax law on other taxes), 825.488 (Fees required of interstate carriers), 825.490 (Due date of taxes and fees), 825.492 (Annual and quarterly reports authorized), 825.494 (Assessment by department upon failure to report tax or fee due) and 825.496 (Reassessment waiver or reduction upon request) falls on a Saturday, Sunday or legal holiday, a filing shall be considered timely if made on the next business day.

(3)

Notwithstanding the provisions of subsection (1)(a) of this section, a report or payment that is required to be filed with the department by ORS 825.474 (Motor carrier tax for use of highways), 825.476 (Carrier tax tables), 825.480 (Substitute taxes for certain vehicles), 825.484 (Effect of carrier tax law on other taxes), 825.488 (Fees required of interstate carriers), 825.490 (Due date of taxes and fees), 825.492 (Annual and quarterly reports authorized), 825.494 (Assessment by department upon failure to report tax or fee due) and 825.496 (Reassessment waiver or reduction upon request) and that is filed by a person whose certificate or permit is suspended under ORS 825.139 (Suspension or cancellation of authority for tax delinquency or failure to file bond) (1)(a) for delinquent reporting or paying shall be considered filed on the date it is received by the department. [Formerly 767.810; 1997 c.275 §41]
§§ 825.450 to 825.555

(formerly 767.775 to 767.995)

Atty. Gen. Opinions

Application of Article XI, section 11b of Oregon Constitution to weight-mile tax collected under these provisions, (1990) Vol 46, p 447

Chapter 825

(formerly chapter 767)

Notes of Decisions

Political subdivisions subject to provisions of Public Contracts and Purchasing Law, [former] ORS chapter 279, are not required to comply with it before entering into contracts for supplies or services of public utilities whose rates are regulated pursuant to this chapter (formerly ORS chapter 767). Bower Trucking and Whse. Co. v. Multnomah Cty., 35 Or App 427, 582 P2d 439 (1978)

Atty. Gen. Opinions

Nonprofit operation of van pools, (1978) Vol 38, p 1780


Source

Last accessed
Jun. 26, 2021