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Oregon Revised Statutes

Weight-mile Tax

Taxes and Fees

Taxes and Fees

825.470Temporary pass; fees; rules 825.472Determination of filing of reports or payments 825.474Motor carrier tax for use of highways 825.475Exemption from motor carrier tax and fuel tax 825.476Carrier tax tables 825.480Substitute taxes for certain vehicles 825.482Review of flat fee rates 825.484Effect of carrier tax law on other taxes; offset of fees or taxes erroneously paid 825.486Credit for fuel tax 825.488Fees required of interstate carriers 825.490Due date of taxes and fees; audits; late charges, penalties and interest; refunds; reassessment for fraud or evasion 825.492Annual and quarterly reports authorized 825.494Assessment by department upon failure to report tax or fee due 825.496Reassessment waiver or reduction upon request; charge for failure to appear at hearing 825.498Collection of fees, taxes and other moneys 825.500Calculation of interest and penalties for delinquent road use assessment fees and single-use nondivisible load permits; audit 825.502Payment of taxes and fees by credit card; rules 825.504Warrant procedure for collecting tax, fee, penalty or assessment 825.506Deposit or bond to secure payment of fees, taxes, charges and penalties 825.507Limitations on cancellation of bond; suspension of authority 825.508Use of collection agency to obtain moneys due 825.509Writing off uncollected moneys due 825.515Daily records and monthly reports by carriers 825.517Certain records not public