OAR 150-468-2001: Oil Tank Railroad Car Fee Reporting and Payment Due Date

(1) The definitions contained in OR Laws 2019, chapter 581, section 13b are incorporated herein and made a part of this rule. (2) Every owner of oil transported by loaded tank railroad car in Oregon must file a report with the Department of Revenue. The report will be on a form provided by the department and include the number of tank railroad cars loaded with oil that are transported in Oregon each month of the calendar quarter. The report will calculate the amount of fees imposed on the owner of oil transported by loaded tank railroad car in Oregon. A report is required regardless of whether any fees are owed. (3) Every owner of oil transported by loaded tank railroad car in Oregon that is required to submit a report, must file the report and remit the fees to the department on or before the last day of the month following the end of each calendar quarter. The due dates are January 31, April 30, July 31 and October 31. When the due date for filing a report or payment of fees falls on a Saturday, Sunday, or a state legal holiday, the report and payment are due on the next business day. Example: The fee for the third calendar quarter of 2020 (July 1 – September 30) would be due on October 31, 2020, a Saturday. The report and payment are due on the next business day, Monday, November 2, 2020. (4) This administrative rule becomes operative on the effective date of the administrative rule adopted by office of the State Fire Marshal or Department of Environmental Quality to establish the amount of the fee imposed on owners of oil transported by loaded tank railroad car in Oregon.