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Current as of January 01, 2023 | Updated by Findlaw Staff
(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.
Cite this article: FindLaw.com - Oregon Revised Statutes Oregon Vehicle Code § 825.555 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-59-oregon-vehicle-code/or-rev-st-sect-825-555/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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