OAR 340-141-0290: Loaded Tank Railroad Car Fee

(1) The terms used in this rule have the meanings provided by Or Laws 2019 c. 518 sec. 13(b). (2) The owner of oil at the time the oil is transported by loaded tank railroad car in this state shall pay to the Department of Revenue a fee of $19 for each tank railroad car loaded with oil. (a) If the loaded tank railroad car enters this state from outside of this state, the fee shall be imposed on the owner of the oil at the time the loaded tank railroad car enters this state. (b) If the tank railroad car is loaded with oil in this state, the fee shall be imposed upon the loading of the oil into or onto the tank railroad car for transport in or through this state. (3) Each owner of oil transported by loaded tank railroad car shall remit payment of the fee established under this section on a quarterly basis. The assessment of this fee shall commence on April 1, 2024. Payment shall accompany a return submitted to the Department of Revenue within 30 days following the end of the preceding calendar quarter.