DIVISION 200
RECIPROCAL AGREEMENTS AND INTERSTATE COMPACTS
740-200-0010
Prorate Registration
(1) The provisions contained in the “International Registration Plan” (IRP), the IRP Audit Procedures Manual and the IRP Policies and Procedures Manual and all amendments thereto in effect July 1, 2008, are hereby adopted and prescribed by the Oregon Department of Transportation and apply to the apportioned registration of vehicles.
(2) In addition to the requirements described in section (1) of this rule, the following requirements apply to Oregon-based motor carriers who participate in IRP:
(a) Records required to be maintained for distance data must denote intermediate trip stops;
(b) Audit assessments are subject to penalty, late payment charges and interest described in ORS 825.490;
(c) Any person against whom a proposed assessment is made by the Department may petition the Department for reassessment within 30 days after service upon the person of the assessment notice. If a petition for reassessment is not filed within the 30-day period, the assessment becomes final. If a petition for reassessment is timely filed, the Department will reconsider the assessment. The decision of the Department upon a petition for reassessment will become final 30 days after notice of the decision is served upon the petitioner. A petitioner may submit a request for hearing in the petition for reassessment; and
(d) If a request for hearing is timely received, a hearing will be scheduled and conducted in accordance with the provisions of ORS Chapter 183. The petitioner will be provided a minimum of 10 days notice of the time and place of the hearing. The Department may assess a penalty of $150 for failure to appear at a scheduled hearing.
(3) The mileage reporting period for application and renewal purposes shall be the previous July through June twelve-month period.
[Publications: Publications referenced are available from the agency.]
Stat. Auth.:
ORS 823.011 & 825.232
Stats. Implemented:
ORS 826.005 & 826.007
Hist.: PUC
8-1990, f. & cert. ef. 5-25-90 (Order No. 90-834); PUC 7-1993, f. & cert.
ef. 3-19-93 (Order No. 93-285); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered
from 860-081-0005; MCTB 6-2002, fr. & cert. ef. 11-18-02; MCTD 8-2003, f. &
cert. ef. 11-18-03, cert. ef. 1-1-04; MCTD 4-2004, f. 12-28-04, cert. ef. 1-1-05;
MCTD 2-2008, f. 6-23-08, cert. ef. 7-1-08
740-200-0020
Adoption of Federal Rules Governing Payment of Heavy Vehicle Use Tax (HVUT)
The Department hereby adopts the rules of the United States Internal Revenue Service contained in 26 CFR Part 41 (HVUT) and all amendments thereto in effect January 1, 2008. These rules apply to carriers conducting operations subject to ORS Chapter 826. As provided in CFR Title 26 Part 41.6001-2(b)(3), the Department will suspend the registration of a vehicle for which proof of HVUT payment has not been received within four months of the effective date of registration.
[Publications: Publications referenced are available from the agency.]
Stat. Auth.:
ORS 823.011 & 826.007
Stats. Implemented:
ORS 803.370(5) & 826.033
Hist.: PUC
19-1990, f. & cert. ef. 12-31-90 (Order No. 90-1919); PUC 7-1993, f. & cert.
ef. 3-19-93 (Order No. 93-285); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered
from 860-081-0015; MCTB 6-2002, fr. & cert. ef. 11-18-02; MCTD 8-2003, f. &
cert. ef. 11-18-03, cert. ef. 1-1-04; MCTD 4-2004, f. 12-28-04, cert. ef. 1-1-05;
MCTD 2-2008, f. 6-23-08, cert. ef. 7-1-08
740-200-0030
Refund of Registration Fees
(1) The Department shall grant registration refunds when:
(a) It has issued to a registrant duplicate registration for a vehicle;
(b) A registrant has, during the registration period, changed a vehicle from registration solely in Oregon to registration under the International Registration Plan;
(c) A registrant has registered a vehicle at a weight above the legal capacity of the vehicle and has, during the registration period, reduced the weight to the vehicle's legal capacity;
(d) The Department has conducted an audit which shows that a registrant overpaid registration fees;
(e) A registrant has registered a vehicle in error, has returned the registration credentials, and the Department has received the registration credentials before the effective date of the registration;
(f) The Department has determined that it has, through a computation error, overcharged a registrant for registration fees; or
(g) A registrant has shown that it is entitled to a refund under ORS 803.590.
(2) The Department shall not grant registration refunds when:
(a) A registrant has, during the registration period, changed from registration under the International Registration Plan to registration solely in Oregon;
(b) A registrant not entitled to a refund under subsection (1)(g) of this rule has, during the registration period, removed a vehicle from service;
(c) A registrant has, during the registration period, gone out of business;
(d) A registrant has, during the registration period, reduced weight for a vehicle;
(e) A registrant operating in Oregon and in one or more other states has, during the registration period, changed its base state; or
(f) The Department has, for any reason, canceled the registration.
Stat. Auth.: ORS 183.335 & ORS 823.011
Stats. Implemented: ORS 826.039
Hist.: PUC 9-1993, f. & cert. ef. 5-12-93 (Order No. 93-652); MCT
3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-081-0020
740-200-0040
Adoption of International Fuel Tax Agreement
(1) The provisions contained in the International Fuel Tax Agreement (IFTA) Articles of Agreement, the IFTA Audit Manual and the IFTA Procedures Manual, and all amendments thereto in effect January 1, 2010, are hereby adopted and prescribed by the Oregon Department of Transportation (ODOT) and apply to Oregon-based motor carriers who participate in IFTA.
(2) In addition to the requirements described in section (1) of this rule, the following requirements apply to Oregon-based motor carriers who participate in IFTA:
(a) Records required to be maintained for distance data must denote intermediate trip stops;
(b) Records of monthly over the road and bulk fuel reconciliations must be maintained;
(c) The Department shall assess a penalty of $50 or 10 percent of the amount of delinquent taxes due, whichever is greater, for failing to file a return, filing a late return, or underpaying taxes due on a return;
(d) Upon proposing an additional assessment as the result of an audit, the Department shall assess a penalty of 10 percent of the amount of delinquent taxes due;
(e) Any person against whom a proposed assessment is made by the Department may petition the Department for reassessment within 30 days after service upon the person of the assessment notice. If a petition for reassessment is not filed within the 30-day period, the assessment becomes final. If a petition for reassessment is timely filed, the Department will reconsider the assessment. The decision of the Department upon a petition for reassessment will become final 30 days after notice of the decision is served upon the petitioner. A petitioner may submit a request for hearing in the petition for reassessment; and
(f) If a request for hearing is timely received, a hearing will be scheduled and conducted in accordance with the provisions of ORS Chapter 183. The petitioner will be provided a minimum of 10 days notice of the time and place of the hearing. The Department may assess a penalty of $150 for failure to appear at a scheduled hearing.
[Publications: Publications referenced are available from the agency.]
Stat.
Auth.: ORS 184.616, 184.619, 823.011 & 825.555
Stat.
Implemented: ORS 825.490, 825.494 & 825.555
Hist.:
MCTB 6-2002, fr. & cert. ef. 11-18-02; MCTD 8-2003, f. & cert. ef. 11-18-03,
cert. ef. 1-1-04; MCTD 4-2004, f. 12-28-04, cert. ef. 1-1-05; MCTD 2-2008, f. 6-23-08,
cert. ef. 7-1-08; MCTD 4-2009, f. 12-22-09 cert. ef. 1-1-10
740-200-0045
Industry Standard Average MPG
The International Fuel Tax Agreement (IFTA) Audit Manual adopted under OAR 740-200-0040 describes that industry averages may be used to determine fuel tax liability when a licensee fails to maintain or provide records adequate to support reported fuel tax.
(1) The Motor Carrier Transportation Division will periodically analyze industry fleet data to determine Oregon industry standard average miles per gallon (MPG) segregated by four vehicle weight groups:
(a) 26,001–33,000 pounds;
(b) 33,001–60,000 pounds;
(c) 60,001–80,000 pounds; and
(d) Over 80,000 pounds.
(2) Failure to maintain or provide records required by IFTA adequate to support reported fuel tax and described in OAR 740-200-0040(2) may result in assessment of fuel taxes based on:
(a) Prior experience of the licensee;
(b) Licensees with similar operations;
(c) Industry averages;
(d) Records available from fuel distributors; or
(e) Other pertinent information the auditor may obtain or examine.
(3) Absent substantial evidence to the contrary by reviewing the compliance record of the licensee, in the absence of adequate records, a standard of 4 MPG may be used.
Stat.
Auth.: ORS 184.616, 184.619, 823.011 & 825.555
Stats.
Implemented: ORS 825.490, 825.494 & 825.555
Hist.:
MCTD 1-2006, f. & cert. ef. 2-16-06; MCTD 4-2009, f. 12-22-09 cert. ef. 1-1-10
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