1. (1) The electronic system provider must electronically submit tax reports required under ORS 818.225, 825.480, 825.490 and 825.492 for each subscribing motor carrier on or before the statutorily defined due dates. A subscribing motor carrier that remits taxes and fees to the electronic system provider on or before the statutorily defined due date will be deemed to have met statutory due date for such taxes and fees.
2. (2) The electronic system provider must electronically convey payments, along with the detail by motor carrier of taxes and fees received from subscribing motor carriers to the Department no later than five (5) business days following the statutorily defined due dates.
3. (3) The subscribing motor carrier’s tax liability is not satisfied until the electronic service provider has transmitted the funds to the Department.

Statutory/Other Authority

ORS 184.616, 184.619 & 823.011

Statutes/Other Implemented

ORS 818.225, 825.137, 825.139, 825.232, 825.480 & 825.490

History

MCTD 7-2014, f. & cert. ef. 9-22-14