Motor Carriers

ORS 825.492
Annual and quarterly reports authorized


(1)

Whenever in the judgment of the Department of Transportation the estimated annual tax payable by a carrier will be less than $100, and the vehicles operated by the carrier are of less than 30,000 pounds combined weight, the department may authorize the carrier to file reports annually in lieu of monthly reports required by ORS 825.490 (Due date of taxes and fees) and 825.515 (Daily records and monthly reports by carriers). Annual reports and accompanying remittances shall be filed on or before the due date of February 28 for the preceding calendar year.

(2)

At the request of a motor carrier, the department may authorize the carrier to file quarterly reports in lieu of monthly reports required by ORS 825.490 (Due date of taxes and fees) and 825.515 (Daily records and monthly reports by carriers). Quarterly reports and accompanying remittances due shall be filed on or before the due date as follows: First calendar quarter, May 31; second quarter, August 31; third quarter, November 30; fourth quarter, February 28.

(3)

Such authorizations may be withdrawn at any time upon the mailing of notice to the carrier at the last address of record of the carrier with the department. Any provisions of ORS 825.490 (Due date of taxes and fees) and 825.515 (Daily records and monthly reports by carriers) otherwise applicable to reports and remittances shall be applicable to reports and remittances under this section. [Formerly 767.845; 2001 c.567 §11]
§§ 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