Department of Transportation,
Motor Carrier Transportation Division Chapter 740
Caption: Legibility of highway use tax
Order No.: MCTD 5-2011
Filed with Sec. of
Certified to be
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
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
(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
(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.
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
Caption: Revision of rule governing the
Maximum Fine Schedule.
Order No.: MCTD 6-2011
Filed with Sec. of
Certified to be
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.
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
Rules Coordinator: Lauri Kunze—(503) 986-3171
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
(b) Maximum Fine Schedule Group 2 is equal to a Class B
(c) Maximum Fine Schedule Group 3 is equal to a Class C
(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:
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.