ORS 825.555
International fuel tax agreement

  • rules
  • fees

(1)

The Department of Transportation may enter into an international fuel tax agreement with jurisdictions outside of this state to provide for cooperation and assistance among member jurisdictions in the administration and collection of taxes imposed on motor carriers for the consumption of all fuels used in vehicles operated interstate.

(2)

An agreement under this section may:

(a)

Provide for determining a base state for motor carriers for purposes of the agreement.

(b)

Impose record keeping requirements.

(c)

Specify audit procedures.

(d)

Provide for exchange of information among jurisdictions.

(e)

Provide criteria for determining which carriers are eligible to receive the benefits of the agreement.

(f)

Define qualified motor vehicles.

(g)

Specify conditions under which bonds are required.

(h)

Specify reporting requirements and periods, including but not limited to specifying penalty and interest rates for late reporting.

(i)

Determine methods for collecting and forwarding of motor fuel taxes, penalties and interest to another jurisdiction.

(j)

Provide that the Department of Transportation may deny any person further benefits under the agreement until all motor fuel taxes have been paid, if the department determines that additional motor fuel taxes are owed by the person.

(k)

Authorize the department to suspend or cancel benefits under the agreement for any person who violates any term or condition of the agreement or any law or rule of this state relating to motor carriers or vehicles.

(L)

Contain such other provisions as will facilitate the agreement.

(3)

An agreement may not provide for any benefit, exemption or privilege with respect to any fees or taxes levied or assessed against the use of highways or use or ownership of vehicles except for motor fuel taxes and requirements related to motor fuel taxes.

(4)

The department may adopt any rules the department deems necessary to effectuate and administer the provisions of an agreement entered into under this section. Nothing in the agreement shall affect the right of the department to adopt rules as provided in ORS chapter 823 and this chapter.

(5)

An agreement shall be in writing and shall be filed with the department within 10 days after execution or on the effective date of the agreement, whichever is later.

(6)

The department shall adopt rules establishing an annual fee to be paid by each motor carrier receiving benefits from an agreement entered into under this section. In establishing fees, the department shall consider the size of the motor carrier’s fleet. Fees established under this subsection shall be designed to recover the full direct and indirect costs to the department that result from participation in the agreement, but the department may not establish a fee under this subsection that exceeds $650. [Formerly 767.884; 1997 c.275 §30; 2001 c.698 §1]

Source: Section 825.555 — International fuel tax agreement; rules; fees, https://www.­oregonlegislature.­gov/bills_laws/ors/ors825.­html.

Notes of Decisions

Challenge by taxpayer based in Oregon to assessment or collection of fuel tax by Oregon on behalf of other states must be brought in Oregon court. May Trucking Company v. Oregon Department of Transportation, 388 F3d 1261 (9th Cir. 2004)

Challenge to fuel tax imposed by another state and collected by Oregon must be brought in court of state imposing tax. May Trucking Company v. Oregon Department of Transportation, 388 F3d 1261 (9th Cir. 2004)

825.005
Definitions 825.007
Policy 825.010
Compliance with chapter required 825.015
Nonapplicability of chapter to certain vehicles used in nonprofit transportation of passengers 825.017
Nonapplicability of chapter to certain persons and vehicles 825.018
Report from owners or operators of vehicles exempted by ORS 825.017 825.020
Applicability of chapter to certain vehicles and combinations over 26,000 pounds 825.022
Nonapplicability of certain provisions to vehicles and combinations 825.024
Applicability to farm vehicles 825.026
Applicability of chapter to certain otherwise exempt vehicles when transporting hazardous wastes 825.028
Transportation services for charitable organizations 825.030
Application of chapter to interstate and foreign commerce 825.032
Nonapplicability of economic regulation to specified vehicles 825.100
Certificate or permit required for commercial transportation of persons or property on public highways 825.102
Issuance of permits to intrastate for-hire carriers 825.104
Federal registration and financial responsibility requirements for interstate carriers 825.105
Confirmation of federal registration and financial responsibility for interstate motor carriers 825.106
Issuance of permits to carriers described in ORS 825.020 825.108
Issuance of permits to private carriers 825.110
Issuance, extension or transfer of certificate to carriers of household goods 825.115
Temporary authority to provide transportation services 825.117
Certificate for emergency transportation services 825.125
Applications for authority 825.127
Permit for local cartage of household goods 825.129
Legal status of certificates 825.135
Denial of certificate, permit, transfer or extension of authority 825.137
Cancellation, revocation or suspension of authority, generally 825.139
Suspension or cancellation of authority for tax delinquency or failure to file bond 825.141
Reinstatement fee after suspension of authority 825.160
Liability insurance of carriers 825.162
Cargo insurance 825.164
Rules for compliance with ORS 825.160 and 825.162 825.166
Deposit of securities or letter of credit 825.168
Self-insurance 825.170
Prohibited indemnification provisions in motor carrier transportation contracts 825.180
Application fee 825.200
Rules and orders regarding uniform cargo liability and joint line rates 825.202
Department’s authority over for-hire carriers of household goods 825.204
Regulation of shipping receipts, changes of vehicles and routes, records and mileage for carriers of household goods 825.206
Duties of interstate carriers 825.210
Regulation of motor vehicles 825.212
Regulation of mileage records 825.220
Temporary rate procedures 825.222
Publication of notice of proposed rate establishment or modification 825.224
Rate regulation of carriers of household goods 825.226
Rating bureaus 825.230
Carrier to operate only in class for which authority issued 825.232
General authority to prescribe and enforce rules and classifications 825.234
Classes of carriers of household goods 825.240
Inapplicability of certain regulatory statutes to local cartage activities 825.247
Imposition of fee on certain household goods carriers 825.248
Annual commercial motor vehicle safety plan 825.250
Stop for inspection 825.252
Safety regulations relating to drivers or operators 825.254
Limitation on movement of vehicles to particular days of week 825.256
Rules for transportation of infectious waste 825.258
Rules for transportation of hazardous waste, hazardous material and PCB 825.260
Impoundment of vehicles unlawfully transporting hazardous wastes or substances 825.300
Utilization of state police in enforcing chapter 825.302
Service of process on nonresident carrier by serving the department 825.304
Vehicle owner to be made party to certificate or permit enforcement proceedings 825.320
Carrier’s annual report to department 825.322
Disclosure of hazardous waste transportation reports and information to Environmental Protection Agency 825.325
Intrastate for-hire carrier of household goods required to obtain and retain criminal background check 825.326
Motor Carrier Account 825.328
Monthly transfer of Motor Carrier Account surplus to State Highway Fund 825.330
Restrictions on use of funds 825.350
Voluntary commuter ridesharing arrangement not to be taxed or licensed by local government 825.352
Advertising requirements for carriers of household goods 825.354
Appointment of agents to issue passes, collect fees and taxes 825.356
Courts to forward copies of record on conviction for violation of chapter 825.400
Rules for establishment of motor carrier education program 825.402
Participation in program 825.410
Drug and alcohol testing program 825.415
Drug and alcohol testing 825.450
Weight identifier 825.452
Initial registration period 825.454
Identification devices 825.470
Temporary pass 825.472
Determination of filing of reports or payments 825.474
Motor carrier tax for use of highways 825.475
Exemption from motor carrier tax and fuel tax 825.476
Carrier tax tables 825.480
Substitute taxes for certain vehicles 825.482
Review of flat fee rates 825.484
Effect of carrier tax law on other taxes 825.486
Credit for fuel tax 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 825.496
Reassessment waiver or reduction upon request 825.498
Collection of fees, taxes and other moneys 825.500
Calculation of interest and penalties for delinquent road use assessment fees and single-use nondivisible load permits 825.502
Payment of taxes and fees by credit card 825.504
Warrant procedure for collecting tax, fee, penalty or assessment 825.506
Deposit or bond to secure payment of fees, taxes, charges and penalties 825.507
Limitations on cancellation of bond 825.508
Use of collection agency to obtain moneys due 825.509
Writing off uncollected moneys due 825.515
Daily records and monthly reports by carriers 825.517
Certain records not public 825.550
Multijurisdictional agreement for collection of weight-mile taxes 825.555
International fuel tax agreement 825.600
Purpose of ORS 825.601 to 825.615 825.601
Definitions 825.605
Unlawfully idling the primary engine of a commercial vehicle 825.610
Exemptions from requirements in ORS 825.605 825.615
Preemption of local regulation of idling 825.950
Civil penalty for violation of this chapter, ORS chapter 818 or 826, or rule or order of department 825.955
Civil penalty for violation of provisions relating to driver equipment compliance form or drug and alcohol testing program 825.960
Department action against employer when department receives notification of violation of out-of-service order 825.990
Criminal penalties
Green check means up to date. Up to date

Current through early 2024

§ 825.555’s source at oregon​.gov