OAR 740-300-0005: Failure to Report or Pay Oregon Highway Use Tax

(1) A motor carrier adjudicated to have repeatedly violated Oregon Revised Statute (ORS) Chapter 825 or the rules of the Department by failing to report and pay all operations and Oregon Highway Use Tax, as described in ORS 825.450, et seq., at the discretion of the Department may be required to implement and use an “electronic system” defined in OAR 740-065-0005(7) to report and pay its tax electronically through the “electronic system provider” defined in 740-065-0005(8) for all vehicles operating in Oregon. (2) When notified by the Department of the requirement to use an “electronic system”, the motor carrier must prove, to the satisfaction of Department, the “electronic system” is installed and operational in all registered vehicles operating in Oregon within 30 calendar days from the date of the notification. (3) As a condition of maintaining a continuing account with the Department, the motor carrier must satisfy payment requirements determined by the Department for any outstanding debt. (4) After 36 months or the satisfaction of the debt, whichever occurs first, the motor carrier may request a review by the Department to report and pay taxes without a requirement to use an “electronic system.” (5) Failing to comply with paragraphs (1) through (3) of this rule will result in the suspension of the motor carrier authority.