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Oregon Bulletin

February 1, 2012

 

Department of Transportation,
Motor Carrier Transportation Division
Chapter 740

Rule Caption: Legibility of highway use tax reports.

Adm. Order No.: MCTD 5-2011

Filed with Sec. of State: 12-22-2011

Certified to be Effective: 12-22-11

Notice Publication Date: 11-1-2011

Rules Amended: 740-055-0010

Subject: This rule describes payment of weight-mile tax and reporting period variations. The amendment establishes the standard criteria for which highway use tax reports submitted to the Department will be accepted as legible and readable. A report will be considered legible and readable if the observer is able to identify enough letters and numerals to positively and quickly determine the reporter’s intent. A report is readable when the observer is able to recognize a group of letters or numerals as words or complete numbers. A report considered to be illegible or unreadable will be returned to the motor carrier to correct and must be re-filed by the due date of the report to be considered received on time. The rule is necessary to provide a method in which the Department can identify highway use tax reports that are illegible or unreadable and return the report to the motor carrier.

Rules Coordinator: Lauri Kunze—(503) 986-3171

740-055-0010

Payment of Weight-Mile Tax, Reporting Period Variations

(1) All motor carriers must report and pay fees as provided in ORS Chapter 825 for all motor vehicles they operate.

(2) Motor carriers must retain a copy of highway use tax reports and all work papers or reference data used in, or received in, the conduct of their business and affecting the computation of fees. Unless such supporting data and other required accounting records are fully and accurately maintained, the motor carrier may, upon audit, be denied credit for any unsupported items and in addition be subject to other penalties prescribed by ORS Chapter 825.

(3) Information contained in the highway use tax report must be legible and readable. A report is legible when the observer is able to identify enough letters and numerals to positively and quickly determine the reporter’s intent. A report is readable when the observer is able to recognize a group of letters or numerals as words or complete numbers.

(4) If a highway use tax report is illegible or unreadable, the Department will mark the report as illegible or unreadable and return the report to the motor carrier. The Department will consider the illegible or unreadable highway use tax report as unfiled.

(5) The date the motor carrier files a legible and readable highway use tax report will determine the report’s timeliness.

(6) If a motor carrier fails to file a legible and readable highway use tax report to replace the returned, illegible or unreadable tax report, the motor carrier may be considered delinquent in reporting taxes and subject to the penalties set forth in ORS 825.139, including suspension or cancellation of authority.

(7) Motor carriers desiring to report mileage taxes on other than a calendar-month basis must submit a written request to the Department. The number of reporting periods in any 12-month period must not be less than 12. The application must specifically identify the requested reporting periods. Motor carriers must submit a new request for each calendar year:

(a) Reports will be due on or before the last day of the following reporting period. Taxes and fees incurred in the last half of any reporting period may be reported and paid to the Department on or before the end of the second reporting period following the period in which the taxes or fees were incurred. Reports, taxes, or fees that are not reported in conformance with this paragraph are subject to a 10 percent late payment charge; and

(b) If a motor carrier does not obtain approval for other than calendar month reporting, the Department may impose a 10 percent late payment charge for any operations reported outside of standard calendar month reporting pursuant to ORS 825.490(1). The Department may revoke a motor carrier’s authority to report on an other than calendar-month basis for failure to comply with Weight-Mile tax requirements.

Stat. Auth.: ORS 184.616, 184.619 & 823.011

Stats. Implemented: ORS 825.137, 825.139, 825.232 & 825.490

Hist.: PUC 18, f. 1-21-55, ef. 9-1-54 (Order No. 33203); PUC 120, f. 10-26-62, ef. 11-15-62 (Order No. 38811); PUC 148, f. 7-29-68, ef. 9-1-68 (Order No. 44783); PUC 156, f. 8-6-73, ef. 8-15-73 (Order No. 73-507); Renumbered from 860-038-0005; PUC 7-1990, f. & cert. ef. 5-25-90 (Order No. 90-836); MCT 3-1996, f. & cert. ef. 3-14-96, Renumbered from 860-068-0005; MCTD 5-2011, f. & cert. ef. 12-22-11

 

Rule Caption: Revision of rule governing the Maximum Fine Schedule.

Adm. Order No.: MCTD 6-2011

Filed with Sec. of State: 12-22-2011

Certified to be Effective: 1-1-12

Notice Publication Date: 11-1-2011

Rules Amended: 740-100-0100

Subject: This rule adopts the Maximum Fine Schedule published by the Commercial Vehicle Safety Alliance (CVSA) and describes the calculation used to determine foundation fine amounts. House Bill 2712 established one presumptive fine for each class of violation and eliminated the confusing way fines have historically been calculated to determine a foundation amount.

      The amendments implement HB 2712. Effective January 1, 2012, there will not be a separate unitary assessment for the Oregon Department of Revenue or county assessment; in addition, the offense surcharge will be eliminated. The assessment amounts will now be included in the presumptive fine. Minimum and maximum fines were specified for each class of traffic violation. The amendment will assign the Groups from the CVSA Maximum Fine Schedule to be equal to the Class categories from the presumptive class traffic violations. To remain revenue neutral and to simplify the fine schedule, the amendment takes the approach of assigning the Maximum Fine Schedule Groups to be equal to the presumptive traffic violation Class.

Rules Coordinator: Lauri Kunze—(503) 986-3171

740-100-0100

Maximum Fine Schedule

(1) The Maximum Fine Schedule, published by the Commercial Vehicle Safety Alliance revised February 2011, is adopted and incorporated in this rule.

(2) Except as provided in sections (3) and (4) of this rule, the penalty for the Groups described in the Maximum Fine Schedule will have the same presumptive fine as traffic violation categories established in ORS 153.018. The corresponding Maximum Fine Schedule Groups to traffic violation categories specified in ORS 153.012 are as follows:

(a) Maximum Fine Schedule Group 1 is equal to a Class A traffic violation.

(b) Maximum Fine Schedule Group 2 is equal to a Class B traffic violation.

(c) Maximum Fine Schedule Group 3 is equal to a Class C traffic violation.

(3) Violations of OAR 740-100-0040 related to failure to carry traction devices will have a presumptive fine amount equal to a Class C traffic violation fine.

(4) Except as provided in section (3) of this rule, violations of commercial motor carrier safety regulations found in OAR 740-100, 740-0105 and 740-100-0110, not specifically addressed in the Maximum Fine Schedule will carry a presumptive fine equal to a Class C traffic violation.

(5) Copies of the Maximum Fine Schedule are available from the Commercial Vehicle Safety Alliance: 6303 Ivy Lane, Suite 310,Greenbelt, MD 20770-6319 or can be found at the website: http://www.cvsa.org/members/documents/2011/Uniform%20Recommended%20Maximum%20Fine%20Schedule%20Revised%202-28-11.pdf

Stat. Auth.: ORS 153.022, 184.616, 184.619 & 823.011

Stats. Implemented: ORS 153.012, 153.015, 153.018, 825.252, & 825.990

Hist.: PUC 4-1995, f. & ef. 6-19-95 (Order No. 95-517); MCT 2-1996, f. & cert. ef. 2-16-96; Renumbered from 860-065-0050; MCT 3-1996, f. & cert. ef. 3-14-96; MCTB 1-1998, f. 3-10-98, cert. ef. 4-1-98; MCTB 4-1999(Temp), f. 12-21-99, cert. ef. 1-1-00 thru 6-28-00; MCTB 2-2000, f. & cert. ef. 4-28-00; MCTB 2-2001, f. 3-13-01, cert. ef. 4-1-01; MCTD 2-2005, f. 3-18-05, cert. ef. 4-1-05; MCTD 2-2006, f. 3-17-06, cert. ef. 4-1-06; MCTD 1-2007, f. 3-26-07, cert. ef. 4-1-07; MCTD 1-2009, f. 3-20-09, cert. ef. 4-1-09; MCTD 2-2011, f. & cert. ef. 5-27-11; MCTD 6-2011, f. 12-22-11, cert. ef. 1-1-12

Notes
1.) This online version of the OREGON BULLETIN is provided for convenience of reference and enhanced access. The official, record copy of this publication is contained in the original Administrative Orders and Rulemaking Notices filed with the Secretary of State, Archives Division. Discrepancies, if any, are satisfied in favor of the original versions. Use the OAR Revision Cumulative Index found in the Oregon Bulletin to access a numerical list of rulemaking actions after November 15, 2011.

2.) Copyright 2012 Oregon Secretary of State: Terms and Conditions of Use

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