Due date of taxes and fees
- late charges, penalties and interest
- reassessment for fraud or evasion
(1)On or before the last day of each month, except for the time of payment provided in ORS 825.480 (Substitute taxes for certain vehicles) and 825.492 (Annual and quarterly reports authorized), all persons shall report and pay to the Department of Transportation the amount of taxes and fees due from them for the preceding calendar month. However, taxes and fees incurred after the 15th day of any month may be reported and paid to the department on or before the last day of the second calendar month following the month in which the taxes or fees were incurred. If no taxes or fees are due in any reporting period, the report shall so state. If payment is not made on or before the date it is due, there shall be added as a late payment charge a sum equal to 10 percent of the unpaid amount of the tax.
(2)The department may permit a person to report and pay motor carrier taxes and fees on a periodic basis other than the calendar-month basis prescribed in subsection (1) of this section, provided that the number of reporting periods in any 12-month period is not less than 12. If no taxes or fees are due in any reporting period, the report shall so state. If payment is not made on or before the date it is due, there shall be added as a late payment charge a sum equal to 10 percent of the unpaid amount of the tax.
(3)Whenever practicable, and in no event later than three years after any report of taxes or fees is filed, the department shall audit the report. If the department is not satisfied with the report filed or the amount received, including fees for temporary passes required under ORS 825.470 (Temporary pass), the department may calculate the remaining amount due based on any information available to the department. The department shall add a late payment charge equal to 10 percent of the remaining amount due.
(4)The department may require a person who fails to pay any tax or fee due to pay interest. Interest shall be computed at the rate of one percent per month, or fraction thereof, beginning on the last day of the month following the close of the month for which the remaining amount due was incurred, until paid.
(5)If the remaining amount due exceeds by at least five percent but not more than 15 percent the amount of taxes or fees reported or paid, a penalty of five percent of the remaining amount due shall be added thereto in addition to the 10 percent late payment charge provided in subsection (3) of this section.
(6)If the remaining amount due exceeds by more than 15 percent the amount of taxes or fees reported or paid, a penalty of 20 percent of the remaining amount due shall be added thereto in addition to the 10 percent late payment charge provided in subsection (3) of this section.
(7)The department shall give to the person concerned written notice of any amounts due.
(8)Except as provided in ORS 825.484 (Effect of carrier tax law on other taxes) (3), the department shall refund to any person the amount of any overpayment caused by any incorrect report.
(9)Whenever the department has made an assessment pursuant to this section that has become final the department may not reopen or reassess such taxes, interest or penalties unless the department is satisfied that the taxpayer fraudulently or with intent to evade taxation destroyed, concealed or withheld any books, accounts, papers, records or memoranda required to be maintained by the taxpayer pursuant to this chapter or the rules of the department. [Formerly 767.840; 2007 c.71 §246; 2021 c.630 §100]
Section 825.490 — Due date of taxes and fees; audits; late charges, penalties and interest; refunds; reassessment for fraud or evasion,