Chapter 1060 Oregon Laws 1999

Session Law

 

AN ACT

 

HB 2082

 

Relating to taxation; creating new provisions; amending ORS 305.850, 319.020, 319.520, 319.530, 319.690, 366.507, 366.508, 366.524, 366.541, 366.542, 366.790, 367.605, 367.620, 367.625, 376.390, 802.010, 802.130, 802.500, 802.520, 803.420, 803.645, 810.530, 818.225, 818.270, 825.005, 825.007, 825.020, 825.022, 825.137, 825.139, 825.232, 825.354, 825.450, 825.476, 825.480, 825.500, 825.504, 825.515, 825.517, 826.005, 826.007 and 826.031 and section 2, chapter 772, Oregon Laws 1999 (Enrolled House Bill 2635); repealing ORS 803.108, 825.212, 825.470, 825.472, 825.474, 825.476, 825.480, 825.482, 825.484, 825.486, 825.488, 825.490, 825.492, 825.494, 825.496, 825.502, 825.506, 825.507 and 825.550; and providing for revenue raising that requires approval by a three-fifths majority.

 

Be It Enacted by the People of the State of Oregon:

 

      SECTION 1. As used in sections 1 to 41 of this 1999 Act:

      (1) "Accountable diesel fuel" means diesel fuel that is subject to the reporting requirements of sections 1 to 41 of this 1999 Act.

      (2) "Blended diesel fuel" means accountable diesel fuel produced by blending that can be used to propel a diesel-engine motor vehicle.

      (3) "Blender" means a person who engages in the process of blending.

      (4) "Blending" means the mixing together of products that results in a product that is suitable or practical for use as a fuel in diesel engines. "Blending" does not mean the mixing that might occur in the process known as refining by the original refiner of crude petroleum. The commingling of products during transportation in a pipeline is not considered blending.

      (5) "Bulk storage" means the placing of diesel fuel into a receptacle other than the fuel tank of a motor vehicle.

      (6) "Bulk transfer" means a transfer of diesel fuel by pipeline or vessel.

      (7) "Bulk transfer-terminal system" means the diesel fuel distribution system consisting of refineries, pipelines, vessels and terminals. Diesel fuel in a refinery, pipeline, vessel or terminal is in the bulk transfer-terminal system. Diesel fuel in the fuel tank of an engine or motor vehicle, or in a railcar, trailer, truck or other equipment suitable for ground transportation, is not in the bulk transfer-terminal system.

      (8) "Department" means the Department of Transportation.

      (9) "Diesel fuel" means any liquid that is commonly or commercially known, offered for sale or used as fuel in a diesel engine.

      (10) "Direct delivery" means removal of accountable diesel fuel from a bulk storage facility to another destination by any mode of transportation in which the fuel reaches the destination without interim storage.

      (11) "Director" means the Director of Transportation.

      (12) "Distributor" means a person who acquires accountable diesel fuel from a supplier, distributor or licensee for subsequent sale and distribution.

      (13) "Dyed diesel fuel user" means a person authorized under the Internal Revenue Code to operate a motor vehicle on the highway using diesel fuel that has been dyed in accordance with Internal Revenue Service requirements, in which the use is not exempt from the diesel fuel tax imposed under section 2 of this 1999 Act.

      (14) "Evade" or "evasion" means to diminish or avoid the computation, assessment or payment of authorized taxes or fees through:

      (a) An intentional false statement, misrepresentation of fact or other act of deception; or

      (b) An intentional omission, failure to file a return or report, or other act of deception.

      (15) "Export" means to deliver accountable diesel fuel to an out of state destination. Delivery of accountable diesel fuel out of state by or on behalf of a seller constitutes exporting by the seller. Delivery of accountable diesel fuel out of state by or on behalf of a purchaser constitutes exporting by the purchaser.

      (16) "Exporter" means a person who exports accountable diesel fuel. If the exporter of record is acting as an agent, the person for whom the agent acts is the exporter. If there is no exporter of record, the person who owns the fuel at the time of export is the exporter.

      (17) "Import" means to deliver accountable diesel fuel into this state. Delivery of accountable diesel fuel into this state by or on behalf of a seller constitutes importing by the seller. Delivery of accountable diesel fuel into this state by or on behalf of a purchaser constitutes importing by the purchaser.

      (18) "Importer" means a person who imports accountable diesel fuel. If the importer of record is acting as an agent, the person for whom the agent acts is the importer. If there is no importer of record, the person who owns the fuel at the time of import is the importer.

      (19) "International fuel tax agreement licensee" means a diesel fuel user operating qualified motor vehicles in interstate commerce and licensed by the department under an international fuel tax agreement described in ORS 825.555.

      (20) "Lessor" means a person:

      (a) Whose principal business is the bona fide leasing or renting to the general public of motor vehicles, without drivers, for compensation; and

      (b) Who maintains established places of business and whose lease and rental contracts require the motor vehicles to be returned to the established places of business.

      (21) "Licensee" means a person holding a license issued under section 15 of this 1999 Act.

      (22) "Motor vehicle" means a self-propelled vehicle, designed for operation upon land, that utilizes diesel fuel as the means of propulsion.

      (23) "Person" means an individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, receiver, trustee, guardian or any other representative appointed by a court. "Person" also means a city, county or other political subdivision of the state. When applied to a partnership or association, "person" includes the partners or members of the partnership or association, in addition to the partnership or association itself. When applied to a limited liability company or a corporation, "person" includes the officers, agents or employees of the company or corporation in addition to the company or corporation itself.

      (24) "Pipeline" means a fuel distribution system that moves fuel, in bulk, through a pipe, either from a refinery to a terminal or from a terminal to another terminal.

      (25) "Position holder" means a person who holds the inventory position in diesel fuel, as reflected by the records of the terminal operator. A person holds the inventory position in diesel fuel if the person has a contractual agreement with the terminal operator for the use of bulk storage facilities and for services at a terminal with respect to diesel fuel. "Position holder" includes a terminal operator who owns diesel fuel in the operator's terminal.

      (26) "Rack" means a mechanism for delivering diesel fuel from a refinery or terminal into a truck, trailer, railcar or other means of nonbulk transfer.

      (27) "Refiner" means a person who owns, operates or otherwise controls a refinery.

      (28) "Refinery" means a facility used to process crude oil, unfinished oil or other hydrocarbons into accountable diesel fuel.

      (29) "Removal" means a physical transfer of diesel fuel other than by evaporation, loss or destruction.

      (30) "Sale" means, in addition to its ordinary meaning, any exchange, gift or other disposition of accountable diesel fuel.

      (31) "Supplier" means a person who owns and stores diesel fuel in a terminal facility or who refines and stores diesel fuel at a refinery.

      (32) "Terminal" means a diesel fuel storage and distribution facility that has been assigned a terminal control number by the Internal Revenue Service, is supplied by pipeline or vessel, and from which accountable diesel fuel is removed at a rack.

      (33) "Terminal operator" means a person who owns, operates or otherwise controls a terminal.

      (34) "Two-party exchange" or "buy-sell agreement" means a transaction in which taxable diesel fuel is transferred from one licensed supplier to another licensed supplier, pursuant to an exchange agreement whereby the supplier that is the position holder agrees to deliver taxable diesel fuel to the other supplier or the other supplier's customer at the rack of the terminal where the delivering supplier is the position holder.

      (35) "User" means a person who uses diesel fuel.

      SECTION 2. (1) There is levied and imposed upon diesel fuel a tax at the rate of 29 cents on each gallon of diesel fuel.

      (2) The tax imposed by subsection (1) of this section is imposed when:

      (a) Diesel fuel is removed from a terminal in this state if the diesel fuel is removed at the rack, unless the removal is to a licensed exporter for direct delivery to a destination outside this state;

      (b) Diesel fuel is removed from a refinery in this state if either of the following applies:

      (A) The removal is by bulk transfer and the refiner or the owner of the diesel fuel immediately before the removal is not a licensee; or

      (B) The removal is at the refinery rack unless the removal is to a licensed exporter for direct delivery to a destination outside this state;

      (c) Diesel fuel enters into this state for sale, consumption, use or storage if either of the following applies:

      (A) The entry is by bulk transfer and the importer is not a licensee; or

      (B) The entry is not by bulk transfer;

      (d) Diesel fuel is removed in this state to an unlicensed entity unless there was a prior taxable removal, entry or sale of the diesel fuel;

      (e) Blended diesel fuel is removed or sold in this state by the blender of the fuel. The number of gallons of blended diesel fuel subject to tax is the difference between the total number of gallons of blended diesel fuel removed or sold and the number of gallons of previously taxed diesel fuel used to produce the blended diesel fuel; or

      (f) Dyed diesel fuel is used on a highway, as authorized by the Internal Revenue Code, unless the use is exempt from the diesel fuel tax.

      (3) The tax imposed by this section, if required to be collected by a licensee, is held in trust by the licensee until paid to the Department of Transportation. A person who fails to collect the tax imposed by this section, or who has collected the tax and fails to pay it to the department in the manner prescribed under sections 1 to 41 of this 1999 Act, is personally liable to the state for the amount of the tax.

      SECTION 3. The tax imposed under section 2 of this 1999 Act, if not previously imposed and paid, must be paid to the Department of Transportation by diesel fuel users and persons licensed under an international fuel tax agreement or other fuel tax reciprocity agreements entered into with the State of Oregon on the use of diesel fuel to operate motor vehicles on the highways of this state, unless the use is exempt from the tax under sections 1 to 41 of this 1999 Act.

      SECTION 4. (1) A position holder shall remit tax to the Department of Transportation on diesel fuel removed from a terminal as provided in section 2 of this 1999 Act. On a two-party exchange or buy-sell agreement between two suppliers, the receiving exchange partner or buyer becomes the position holder who shall remit the tax.

      (2) A refiner shall remit tax to the department on diesel fuel removed from a refinery as provided in section 2 of this 1999 Act.

      (3) An importer shall remit tax to the department on diesel fuel imported into this state as provided in section 2 of this 1999 Act.

      (4) A blender shall remit tax to the department on the removal or sale of blended diesel fuel as provided in section 2 of this 1999 Act.

      (5) A dyed diesel fuel user shall remit tax to the department on the use of dyed diesel fuel as provided in section 2 of this 1999 Act.

      SECTION 5. A terminal operator is jointly and severally liable for remitting the tax imposed under section 2 of this 1999 Act if, at the time of removal:

      (1) The terminal operator is not a licensee;

      (2) The position holder is a person other than the terminal operator and is not a licensee;

      (3) The position holder has an expired Internal Revenue Service notification certificate issued under 26 C.F.R. part 48; or

      (4) The terminal operator had reason to believe that information on the notification certificate was false.

      SECTION 6. A terminal operator is jointly and severally liable for remitting the tax imposed under section 2 of this 1999 Act if, in connection with the removal of diesel fuel that is not dyed in accordance with Internal Revenue Service requirements, the terminal operator provides a person with a bill of lading, shipping paper or similar document indicating that the diesel fuel is dyed in accordance with Internal Revenue Service requirements.

      SECTION 7. (1) A person may not operate or maintain a motor vehicle on a public highway of this state with dyed diesel fuel in the fuel tank unless the use is authorized under the Internal Revenue Code and the person holds a valid dyed diesel fuel user license issued to the person by the Department of Transportation. The diesel fuel tax set forth in section 2 of this 1999 Act is imposed on users of dyed diesel fuel authorized under the Internal Revenue Code to operate motor vehicles on the highway using dyed diesel fuel, unless the use is exempt from the diesel fuel tax.

      (2) Unless such use is expressly authorized under the Internal Revenue Code or sections 1 to 41 of this 1999 Act, a person who uses dyed diesel fuel in operating a motor vehicle on the public highways of this state is subject to a civil penalty of $10 for each gallon of dyed diesel fuel placed into the fuel tank of the motor vehicle, or $1,000, whichever is greater. The civil penalty shall be imposed in the manner provided by ORS 183.090 and shall be deposited in the State Highway Fund.

      (3) For the purposes of enforcement of this section, members of the Oregon State Police, motor carrier enforcement officers and weighmasters may inspect, collect, analyze and secure samples of diesel fuel used in the operation of a motor vehicle on the public highways of this state to detect the presence of dye or other chemical compounds.

      (4) The Department of Transportation shall, by July 1, 2000, develop and implement procedures for inspection, collection, analysis and storage of diesel fuel samples collected under subsection (3) of this section.

      SECTION 8. (1) Diesel fuel that is dyed satisfies the dyeing requirements of sections 1 to 41 of this 1999 Act if it meets the dyeing requirements of the Internal Revenue Service, including but not limited to requirements of type, dosage and timing.

      (2) Notice is required with respect to use of dyed diesel fuel. The notice requirement of this subsection is satisfied if the notice meets notice requirements of regulations published by the Internal Revenue Service.

      SECTION 9. A diesel fuel supplier is entitled to a credit of the tax paid to the Department of Transportation on sales of diesel fuel for which the supplier received less than full consideration from or on behalf of the purchaser. The amount of consideration received shall be apportioned between the charges for the fuel and the tax for the fuel. The amount of the tax credit shall not exceed the amount of tax imposed under section 2 of this 1999 Act on such sales. If the supplier has taken a credit under this section, any amounts collected for application against the accounts on which the credit is based shall be apportioned between the charges for the fuel and the corresponding tax for the fuel and shall be reported on a subsequent return filed after such collection, and the amount of credit received by the supplier based upon the collected amount shall be returned to the department. If the credit has not been taken, the amount of the credit due to the supplier shall be adjusted by the department to reflect the decrease in the amount on which the claim is based.

      SECTION 10. A diesel fuel distributor, diesel fuel importer or diesel fuel blender, under rules adopted by the Department of Transportation, is entitled to a refund of the tax paid on the sales of diesel fuel for which less than full consideration has been received from or on behalf of the purchaser and that have been declared to be worthless accounts receivable. The amount of consideration received shall be apportioned between the charges for the fuel and the tax for the fuel. The amount of the tax refunded must not exceed the amount of tax paid under sections 1 to 41 of this 1999 Act by the distributor, importer or blender. If the distributor, importer or blender subsequently collects any amount for the account declared worthless, the amount collected shall be apportioned between the charges for the fuel and the corresponding tax for the fuel. The diesel fuel tax collected must be returned to the department.

      SECTION 11. (1) Unless a person holds a valid license issued by the Department of Transportation, the person may not engage in this state in the business of:

      (a) Diesel fuel supplier;

      (b) Diesel fuel distributor;

      (c) Diesel fuel exporter;

      (d) Diesel fuel importer;

      (e) Diesel fuel blender;

      (f) Dyed diesel fuel user; or

      (g) International fuel tax agreement licensee.

      (2) A person engaged in more than one kind of activity described in subsection (1) of this section for which a license is required must have a separate license for each activity, but a diesel fuel supplier is not required to obtain a separate license for any other activity for which a license is required.

      (3) Diesel fuel users operating motor vehicles that have a combined weight of 26,000 pounds or less are not required to be licensed. Diesel fuel users operating motor vehicles in interstate commerce that have two axles and a combined weight exceeding 26,000 pounds, or that have three or more axles regardless of weight, and diesel fuel users operating a combination of vehicles that has a combined weight exceeding 26,000 pounds, must comply with the licensing and reporting requirements of sections 1 to 41 of this 1999 Act. A copy of the license must be carried in each motor vehicle entering this state. As used in this subsection, "combined weight" has the meaning given in ORS 825.005.

      SECTION 12. (1) An out-of-state diesel fuel user who is not registered under the International Fuel Tax Agreement and who operates a motor vehicle in this state for commercial purposes shall apply to the Department of Transportation for a trip permit that shall be valid for a period of three consecutive days beginning and ending on the dates specified on the face of the issued permit. The permit is valid only for the motor vehicle for which it is issued and when the permit fee has been paid.

      (2) Every trip permit shall identify the motor vehicle for which it is issued, be completed in its entirety and be signed and dated by the operator of the motor vehicle before operation of the motor vehicle on the public highways of this state. Alteration or correction of data on the permit such as dates, vehicle license number or vehicle identification number invalidates the permit.

      (3) For each trip permit issued, the department shall collect a filing fee of $1, an administrative fee of $10 and an excise tax of $15. The fees and tax shall be in lieu of the diesel fuel tax otherwise assessable against the permit holder for importing and using diesel fuel in a motor vehicle on the public highways of this state and no report of mileage shall be required for that motor vehicle. The department may not issue a permit if:

      (a) The applicant has outstanding fuel taxes, penalties or interest owing to this state;

      (b) The applicant has had a diesel fuel license revoked for cause and the cause has not been removed; or

      (c) The applicant is a licensee under an international fuel tax agreement authorized by ORS 825.555.

      (4) Blank trip permits may be obtained from the department or agents appointed by the department. Agents appointed by the department may retain the filing fee collected for each trip permit to defray expenses incurred in handling and selling the permits.

      (5) Fees and excise taxes collected by the department for trip permits shall be credited and deposited in the same manner as the diesel fuel taxes collected under sections 1 to 41 of this 1999 Act and shall not be subject to exchange, refund or credit.

      (6) Notwithstanding subsection (3) of this section, the department may by rule set the filing fee for trip permits that are sold by agents.

      SECTION 13. (1) An applicant for a license issued under section 15 of this 1999 Act shall apply to the Department of Transportation on a form prepared and furnished by the department. The form shall contain any information that the department deems necessary.

      (2) Every application for a diesel fuel license, other than an application for a dyed diesel fuel user license or international fuel tax agreement license, must contain the following information to the extent it applies to the applicant:

      (a) Satisfactory proof of the applicant's identity, including but not limited to either:

      (A) Proof of registration with the Internal Revenue Service under the provisions of section 4101 of the Internal Revenue Code; or

      (B) The applicant's fingerprints or those of the officers, directors, partners or other principals in the business entity making the application;

      (b) The applicant's form and place of business, including proof that the individual or business entity is licensed to do business in this state;

      (c) The qualifications and business history of the applicant and any officer, director, partner or other principal thereof;

      (d) The applicant's financial condition or history, including a bank reference and whether the applicant or any officer, director, partner or principal has ever been declared bankrupt or has an unsatisfied judgment in a federal or state court; and

      (e) Whether the applicant or any officer, director, partner or other principal has, within the preceding 10 years, been found guilty of a crime that directly relates to the business for which the license is sought or, within the preceding five years, has suffered a judgment in a civil action involving fraud, misrepresentation, conversion or dishonesty.

      (3) An applicant for a license as a diesel fuel importer must list on the application each state, province or country from which the applicant intends to import fuel and, if required by the state, province or country listed, must be licensed or registered for diesel fuel tax purposes in that state, province or country.

      (4) An applicant for a license as a diesel fuel exporter must list on the application each state, province or country to which the exporter intends to export diesel fuel received in this state by means of a transfer outside the bulk transfer-terminal system and, if required by the state, province or country listed, must be licensed or registered for diesel fuel tax purposes in that state, province or country.

      (5) An applicant for a license as a diesel fuel supplier must have a certificate of registry that is issued under the Internal Revenue Code and authorizes the applicant to enter into federal tax-free transactions on diesel fuel in the bulk transfer-terminal system.

      (6) An application for a dyed diesel fuel user license must be made to the department. The application must be filed on a form prepared and furnished by the department and contain any information that the department deems necessary.

      (7) An application for an international fuel tax agreement license must be made to the department in the manner provided in an international fuel tax agreement entered into under ORS 825.555, or as provided by rule by the department.

      (8) After receipt of an application for a license, the Director of Transportation may conduct an investigation to determine whether the facts set forth in the application are true. The director may also request criminal offender information from the Department of State Police in the manner required by section 79 of this 1999 Act. The results of the background investigation, including criminal offender information, may be released to authorized department personnel as the director deems necessary. The Department of Transportation shall charge a license applicant or license holder a fee of $50 for each background investigation conducted.

      SECTION 14. (1) Except as otherwise provided in subsection (6) of this section, a diesel fuel license may not be issued to any person or continued in force unless the person has furnished a bond or an irrevocable letter of credit, in a form that the Department of Transportation may require, to secure the person's compliance with the provisions of sections 1 to 41 of this 1999 Act and the payment of any and all taxes, interest and penalties owed by the person. The requirement of furnishing a bond or letter of credit may be waived for diesel fuel distributors who deliver diesel fuel only into the fuel tanks of marine vessels, for dyed diesel fuel users and for persons issued a license under an international fuel tax agreement.

      (2) The total amount of the bond or letter of credit required of any licensee shall be fixed by the department and may be increased or reduced by the department at any time subject to the limitations provided in this section. The total amount of the bond or letter of credit required of any licensee shall be equivalent to twice the estimated monthly license tax, determined in the manner the department deems proper. However, except as provided in subsection (3) of this section, the total amount of the bond or letter of credit required of any licensee may never be less than $1,000 nor more than $100,000.

      (3) The total amount of the bond or letter of credit required of persons described in this subsection shall never be less than $1,000 nor more than $250,000. This subsection applies to the following:

      (a) A person who first applies for a license.

      (b) A person who has not faithfully performed, as determined by the department, for the last three years, the requirements of sections 1 to 41 of this 1999 Act, as required by subsection (1) of this section. If the department determines that the person has not faithfully performed the requirements, and that the lack of faithful performance was due to reasonable cause and was without any intent to avoid payment, the department may waive the additional bond or letter of credit requirement imposed under this subsection.

      (4) Any bond or letter of credit given in connection with sections 1 to 41 of this 1999 Act shall be a continuing instrument and shall cover any and all periods of time including the first and all subsequent periods for which a license may be granted in consequence of the giving of the bond or letter of credit. The liability of the surety on the bond or letter of credit for the aggregate of all claims that arise thereunder shall not exceed the amount of the penalty of the bond or letter of credit. No recoveries on any bond or letter of credit and no execution of any new bond or letter of credit shall invalidate any bond or letter of credit, but the total recoveries on any one bond or letter of credit shall not exceed the amount of the bond or letter of credit.

      (5) A licensee required under this section to obtain a bond or letter of credit may demand by proper petition a hearing on the necessity of such bond or letter of credit or the reasonableness of the amount required. A hearing shall be granted and held within 10 days after the demand therefor. The decision of the department shall become final 10 days after service of the order on the licensee.

      (6) In lieu of the bond or letter of credit required by this section, a person may deposit with the State Treasurer, under such terms and conditions as the Department of Transportation may prescribe, a like amount of lawful money of the United States or bonds or other obligations of the United States, the State of Oregon or any county of this state, of an actual market value not less than the amount so fixed by the department.

      SECTION 15. (1) Upon receipt and approval of an application and a bond or other security, if required, the Department of Transportation shall issue a license to the applicant. However, the department may refuse to issue a license to any person:

      (a) Who formerly held a license issued under this section or ORS 319.510 to 319.880 that, prior to the time of filing the application, was revoked for cause;

      (b) Who has submitted an application as a subterfuge for the real party in interest whose license, prior to the time of filing the application, was revoked for cause;

      (c) Who has had a diesel fuel license revoked for cause;

      (d) Who has an unsatisfied debt to the state assessed under sections 1 to 41 of this 1999 Act;

      (e) Who formerly held a license issued by the federal government or by this or any other state that allowed the person to buy or sell untaxed motor vehicle or diesel fuel, and the license was revoked for cause;

      (f) Who has pled guilty to or was convicted in this or any other state, or in any federal jurisdiction, of a felony crime directly related to the applicant's business, or who has been subject to a civil judgment involving fraud, misrepresentation, conversion or dishonesty;

      (g) Who has misrepresented or concealed a material fact in obtaining or renewing a license;

      (h) Who has violated a statute or administrative rule regulating fuel taxation or distribution;

      (i) Who has failed to cooperate with the department's investigations by:

      (A) Not furnishing papers or documents;

      (B) Not furnishing in writing a full and complete explanation regarding a matter under investigation by the department; or

      (C) Not responding to a subpoena issued by the department, whether or not the recipient of the subpoena is the subject of the proceeding;

      (j) Who has failed to comply with an order issued by the Director of Transportation; or

      (k) Upon other sufficient cause being shown.

      (2) Before refusing to issue a license, the department shall grant the applicant a hearing and shall give the applicant at least 20 days' written notice of the time and place of the hearing.

      (3) The department shall determine, from the information shown in the application or other investigation, the type and class of license to be issued. For the purpose of considering any application for a diesel fuel license, the department may inspect, cause an inspection, investigate or cause an investigation of the records of this or any other state or of the federal government to determine the truthfulness of the information on the application form.

      (4) All licenses shall be posted in a conspicuous place or kept available for inspection at the principal place of business of the licensee. Licensees shall reproduce the license by photostatic or other method and keep a copy on display for ready inspection at each additional place of business or other place of storage from which diesel fuel is sold, delivered or used and in each motor vehicle used by the licensee to transport diesel fuel purchased by the licensee for resale, delivery or use.

      (5) Each diesel fuel license shall be valid until suspended or revoked for cause or until otherwise canceled.

      (6) A diesel fuel license is not transferable.

      SECTION 16. (1) The Department of Transportation may revoke the license of any licensee for any of the grounds constituting cause for refusal of a license set forth in section 15 of this 1999 Act or for other reasonable cause. Before revoking a license, the department shall issue a notice to the licensee directing the licensee to show cause within 10 days of the date of the notice as to why the license should not be revoked. At any time prior to and pending a hearing, the department may, in the exercise of reasonable discretion, suspend the license.

      (2) The department may, upon written request of a licensee or upon surrender of the license by the licensee, cancel any diesel fuel license. The cancellation shall take effect 30 days after receipt of the written request or surrender of the license.

      (3) Any surety on a bond, irrevocable letter of credit or other security furnished by the licensee as provided in section 14 of this 1999 Act shall be released and discharged from any and all liability to the state that accrues on the bond, letter of credit or other security after 30 days from the date the surety lodges with the department a written request to be released and discharged. This provision does not relieve, release or discharge the surety from any liability already accrued or that accrues before the expiration of the 30-day period. The department shall, upon receiving the request, promptly notify the licensee who furnished the bond, letter of credit or other security and, unless the licensee files a new bond, irrevocable letter of credit or other security on or before the expiration of the 30-day period in accordance with this section, shall immediately cancel the license.

      (4) The department may require a new or additional bond, irrevocable letter of credit or other security if, in its opinion, the security furnished by the licensee under section 14 of this 1999 Act becomes impaired or inadequate. Upon failure of the licensee to furnish a new or additional bond, letter of credit or other security within 10 days after being requested to do so by the department, or if the licensee fails or refuses to file reports and remit or pay taxes at the intervals fixed by the department, the department shall cancel the license.

      SECTION 17. A diesel fuel licensee who has a change of ownership shall immediately notify the Department of Transportation of the change. Upon notification, the department shall immediately cancel the license of the licensee. No license may be issued to any successor of the licensee until the successor completes an application and furnishes an adequate bond, irrevocable letter of credit or other security to the department. For purposes of this section:

      (1) In the case of a corporation with more than 100 stockholders, transfer of stock in normal trading is not considered a change in ownership.

      (2) In the case of a corporation with 100 or fewer stockholders, transfer of less than 50 percent of the stock in any period of 12 consecutive months is not considered a change in ownership.

      SECTION 18. (1) Every licensee and every other person importing, manufacturing, refining, dealing in, transporting, blending or storing diesel fuel in this state shall keep a complete record of all diesel fuel purchased or received and all diesel fuel sold, delivered or used by the person. Records shall be kept for a period of not less than five years and shall be open to inspection by the Department of Transportation or its authorized representatives during regular business hours. Those records shall show:

      (a) The date of each receipt of diesel fuel;

      (b) The name and address of the person from whom the diesel fuel was purchased or received;

      (c) The number of gallons received at each place of business or place of storage in the State of Oregon;

      (d) The date of each sale or delivery;

      (e) The number of gallons sold, delivered or used for taxable purposes;

      (f) The number of gallons sold, delivered or used for any purpose not subject to the tax imposed under section 2 of this 1999 Act;

      (g) The name, address and diesel fuel license number of the purchaser if the diesel fuel tax is not collected on the sale or delivery; and

      (h) The inventories of diesel fuel on hand at each place of business at the end of each month.

      (2)(a) All international fuel tax agreement licensees and dyed diesel fuel users authorized to use dyed diesel fuel on the public highways of this state in vehicles licensed for highway operation shall maintain detailed mileage records on an individual vehicle basis. The mileage records shall show both on-highway and off-highway usage of diesel fuel on a daily basis for each vehicle.

      (b) In the absence of operating records that show both on-highway and off-highway usage of diesel fuel on a daily basis for each vehicle, fuel consumption shall be calculated at the rate of one gallon for every:

      (A) Four miles traveled by a vehicle with a combined weight of over 40,000 pounds;

      (B) Seven miles traveled by a vehicle with a combined weight of 12,001 to 40,000 pounds;

      (C) Ten miles traveled by a vehicle with a combined weight of 6,001 to 12,000 pounds; and

      (D) Sixteen miles traveled by a vehicle with a combined weight of 6,000 pounds or less.

      (c) As used in paragraph (b) of this subsection, "combined weight" has the meaning given in ORS 825.005.

      (3) The department may require a person other than a licensee engaged in the business of selling, purchasing, distributing, storing, transporting or delivering diesel fuel to submit periodic reports to the department regarding the disposition of the fuel. The reports must be on forms prescribed by the department and must contain any information the department requires.

      (4) Every person operating any conveyance for the purpose of hauling, transporting or delivering diesel fuel in bulk shall possess, during the entire time the person is hauling diesel fuel, an invoice, bill of sale or other statement showing the name, address and license number of the seller or consigner, the destination, name and address of the purchaser or consignee, the license number of the purchaser or consignee, if applicable, and the number of gallons transported. The person hauling diesel fuel shall produce, at the request of any law enforcement officer or authorized representative of the department, the invoice, bill of sale or other statement and shall permit the officer or representative to inspect and gauge the contents of the vehicle.

      (5) Every person subject to the record keeping requirements of this section shall retain and make available to the department all source documents in the form of invoices, bills of sale and other documents that clearly support the records as presented to the department pursuant to this section.

      (6) Every licensee shall keep a true and accurate record on such forms as the department may prescribe of all stocks of diesel fuel on hand. Every licensee shall take a physical inventory of all diesel fuel at least once during each calendar month and have the record of such inventory available at all times for inspection by the department. Upon demand by the department, every licensee shall furnish a statement under oath as to the contents of any records required under this subsection.

      SECTION 19. (1) The Department of Transportation, or its duly authorized agents, may examine the accounts, records, stocks, facilities and equipment of diesel fuel licensees, dealers, brokers, service stations and other persons engaged in transporting, storing, selling or distributing diesel fuel or other petroleum products within this state, and make any other investigations that it considers necessary in carrying out the provisions of sections 1 to 41 of this 1999 Act. If the examinations or investigations disclose that any reports of licensees or other persons theretofore filed with the department pursuant to the requirements of sections 1 to 41 of this 1999 Act have shown incorrectly the amount in gallons of diesel fuel distributed or the tax, penalty or interest accruing thereon, the department may make any changes in subsequent reports and payments of such persons, or may make any refunds, that are necessary to correct the errors disclosed by its examinations or investigations.

      (2) The Department of Transportation may not divulge the business affairs, operations or information obtained by an investigation of records and equipment of any licensee or other person visited or examined in the discharge of official duty under sections 1 to 41 of this 1999 Act, or the amount or sources of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any report, or permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law. However, the department may authorize examination of such reports by and the giving of information therein contained to other state officers, or tax officers of another state or the federal government if a reciprocal arrangement exists.

      (3) In enforcing the provisions of sections 1 to 41 of this 1999 Act, the department or its duly authorized agents may at any time during normal business hours examine the books and accounts of any diesel fuel licensee operating within this state for the purpose of checking shipments or use of diesel fuel, or detecting diversions of diesel fuel or evasion of the tax on diesel fuel.

      SECTION 20. (1) For the purpose of determining the amount of liability for the tax imposed under section 2 of this 1999 Act and to periodically update license information, each licensee other than a diesel fuel distributor, international fuel tax agreement licensee or dyed diesel fuel user shall file monthly tax reports with the Department of Transportation on forms prescribed by the department.

      (2) Dyed diesel fuel users whose estimated annual tax liability is $250 or less shall file reports annually. Dyed diesel fuel users whose estimated annual tax liability is more than $250 shall file reports quarterly. Diesel fuel users licensed under an international fuel tax agreement shall file reports quarterly.

      (3) At the time the diesel fuel license is issued, the department shall establish the reporting frequency for each licensee for which reporting frequency is not determined under subsection (1) or (2) of this section. If it becomes apparent that a licensee is not reporting in accordance with the established schedule, the department shall change the licensee's reporting frequency by giving 30 days' notice to the licensee by mail to the licensee's address of record. A report shall be filed with the department even though no diesel fuel was used, or no tax is due, for the reporting period.

      (4) Each tax report shall contain a declaration by the licensee to the effect that the statements contained therein are true and are made under penalty of perjury. The report shall contain information that the department finds necessary for the proper administration and enforcement of the provisions of sections 1 to 41 of this 1999 Act.

      (5) A licensee shall file a tax report on or before the last day of the next succeeding calendar month following the period to which the report relates.

      (6) Subject to the written approval of the department, tax reports may cover a period ending on a day other than the last day of the calendar month. Licensees granted approval to file reports in this manner shall file the reports on or before the 25th day following the end of the reporting period. No change to this reporting period shall be made without the written authorization of the department.

      (7) If the final filing date falls on a Saturday, Sunday or legal holiday, the next business day thereafter shall be the final filing date. Tax reports shall be considered filed or received on the date shown by the post office cancellation mark stamped upon the envelope containing the report properly addressed to the department, or on the date it was mailed, if proof satisfactory to the department is available to establish the mailing date. Envelopes received within five business days of the final filing date shall be accepted as timely filed if the post office cancellation mark is not present or is not legible. Envelopes received after the fifth business day after the final filing date shall be deemed to have not been timely filed if the post office cancellation mark is not present or is not legible.

      (8) The department, if it deems it necessary in order to ensure payment of the tax imposed under section 2 of this 1999 Act or to facilitate the administration of sections 1 to 41 of this 1999 Act, may require the filing of reports and tax remittances at intervals of less than one month if, in its opinion, an existing bond, irrevocable letter of credit or other security has become impaired or inadequate.

      (9) The signed report filed with the department as required by this section is a public record. All other documents, including supporting schedules and information received from other taxing jurisdictions and entities, shall be kept confidential and exempt from public disclosure except that the information may be shared with tax collecting entities in other jurisdictions if the receiving jurisdiction agrees to keep the information confidential.

      (10) Notwithstanding subsection (9) of this section, the department shall disclose to the Legislative Revenue Officer or an authorized representative of the Legislative Revenue Officer the information described in this section if the request for the information is made in writing, specifies the purposes for which the request is made or information is required and is signed by the Legislative Revenue Officer or an authorized representative. Information that is confidential under subsection (9) of this section shall be kept confidential by the Legislative Revenue Officer or the representative of the Legislative Revenue Officer.

      SECTION 21. (1) The tax imposed under section 2 of this 1999 Act shall be computed by multiplying the tax rate per gallon provided in section 2 of this 1999 Act by the number of gallons of diesel fuel subject to the diesel fuel tax. The tax shall be paid to the state by diesel fuel suppliers, who shall collect the tax from diesel fuel distributors.

      (2) Each supplier may retain an amount equal to two percent of the amount of tax collected by the supplier as a fee for making the collection. The fee shall be distributed as follows:

      (a) One-half shall be retained by the supplier.

      (b) One-half shall be passed to the distributor. If the diesel fuel is resold by the distributor to another distributor, the selling distributor shall pass on one-half of its one-half to the buying distributor.

      (3) At the election of the distributor, the payment of the diesel fuel tax owed on diesel fuel purchased from a supplier shall be remitted to the supplier on terms agreed to by the distributor and the supplier no later than the 22nd day of the month next succeeding the month the liability for the tax is incurred by the supplier. This election shall be subject to a condition that the distributor's remittances of all amounts of diesel fuel tax due to the supplier shall be paid by electronic funds transfer. The distributor's election may be terminated by the supplier if the distributor does not make timely payments to the supplier as required by this section. This subsection does not apply if the distributor is required by the supplier to pay cash or a cash equivalent for diesel fuel purchases.

      (4) The tax owed to the state is due on the date a report is required to be filed under section 20 of this 1999 Act.

      SECTION 22. (1) A diesel fuel supplier shall notify, no later than the 20th day or the next business day following the 20th day after the diesel fuel tax is due from the diesel fuel distributor under section 21 of this 1999 Act, the Department of Transportation of the failure of a diesel fuel distributor to pay the full amount of the tax owed.

      (2) Upon notification and submission of satisfactory evidence by a supplier that a distributor has failed to comply with section 21 of this 1999 Act, the department may suspend the license of the distributor. The unpaid tax liability due from the distributor shall be immediately due and payable to the Department of Transportation.

      (3) Upon the suspension of the license, the department shall immediately notify all suppliers that the authority of the distributor to purchase tax-deferred diesel fuel has been suspended and that tax must be paid by the distributor on all subsequent purchases of diesel fuel at the time of removal.

      (4) If, after notification by the department, a supplier continues to sell tax-deferred diesel fuel to a distributor whose license is suspended, the supplier's license is subject to revocation or suspension under this section or section 16 of this 1999 Act. If notified of a license suspension, a supplier is liable for any unpaid diesel fuel tax owed on diesel fuel sold to a distributor whose license has been suspended.

      SECTION 23. (1) Except as provided in subsection (3) of this section, if any supplier or other diesel fuel licensee with tax due under sections 1 to 41 of this 1999 Act is delinquent in remitting the tax imposed under section 2 of this 1999 Act on the date specified in section 20 or 21 of this 1999 Act, the Department of Transportation shall assess a penalty of 10 percent of the tax unpaid by the due date.

      (2) If a report required by section 20 of this 1999 Act is not received on or before the due date of the report, the department shall assess a penalty of 10 percent of the tax unpaid by the due date, or, if the department determines that no tax is due, the department shall assess a penalty of $50.

      (3) If the department determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the penalties provided in subsections (1) and (2) of this section may be waived.

      (4)(a) If any licensee sells, distributes or uses any diesel fuel without first furnishing the bond, irrevocable letter of credit or other security required by section 14 of this 1999 Act or obtaining the license required by section 11 of this 1999 Act, the tax imposed under section 2 of this 1999 Act shall immediately be due and payable on account of all diesel fuel so sold, distributed or used.

      (b) Except as otherwise provided in this paragraph, the department shall proceed forthwith to determine, from the best available sources, the amount of tax due under paragraph (a) of this subsection, and the department shall immediately assess the tax and interest in the amount found due, together with a penalty of 100 percent of the tax, and shall make its certificate of such assessment and penalty. The department may waive all or part of a penalty imposed under this paragraph if the department determines that a violation of the requirement to furnish the security or to obtain the license was due to reasonable cause. In any suit or proceeding to collect such tax, interest or penalty, the certificate is prima facie evidence that the licensee therein named is indebted to the State of Oregon in the amount of the tax, interest and penalty therein stated.

      (5)(a) If the tax imposed under section 2 of this 1999 Act is not paid as required by sections 1 to 41 of this 1999 Act, interest shall be charged at the rate of .0329 percent per day until the tax and interest have been paid in full.

      (b) If the tax imposed under section 2 of this 1999 Act is overpaid, the department may credit interest to the account of the taxpayer in the amount of .0329 percent per day up to a maximum amount that equals any interest assessed against the taxpayer under paragraph (a) of this subsection in any given audit period.

      SECTION 24. (1) Any person who violates any of the provisions of sections 1 to 41 of this 1999 Act, any person who makes any false statement in any statement required by sections 1 to 41 of this 1999 Act for the refund of any moneys or taxes as provided in sections 1 to 41 of this 1999 Act, or any person who collects or causes any tax to be repaid to the person or to any other person without being entitled to that tax under the provisions of sections 1 to 41 of this 1999 Act, shall, upon conviction, be punished by a fine of not more than $1,000, or by imprisonment in the county jail for not more than six months, or both.

      (2) Knowingly and willfully failing to report and pay a tax liability to the Department of Transportation as required by sections 20 and 21 of this 1999 Act is theft of public money and, upon conviction, is punishable as provided in ORS 164.043 to 164.057.

      (3)(a) A person may not, through false statement, trick, device or otherwise, obtain diesel fuel for export upon which the Oregon tax has not been paid and fail to export the diesel fuel or any portion thereof, or cause the diesel fuel or any portion thereof not to be exported, nor divert the diesel fuel or any portion thereof, or cause the diesel fuel to be diverted from interstate or foreign transit begun in this state, nor unlawfully return the diesel fuel or any portion thereof to be used or sold in this state and fail to notify the department and the licensee from whom the diesel fuel was originally purchased of the person's act. A licensee or other person may not conspire with any person to withhold from export, divert from interstate or foreign transit begun in this state, or return diesel fuel to this state for sale or use for the purpose of avoiding any of the taxes imposed under section 2 of this 1999 Act.

      (b) Violation of paragraph (a) of this subsection is punishable, upon conviction, by a fine of not more than $5,000, or by imprisonment in the county jail for not more than six months, or both.

      (4) Justice courts have concurrent jurisdiction with circuit courts over all violations under the provisions of sections 1 to 41 of this 1999 Act.

      SECTION 25. The remedies of the state provided in sections 1 to 41 of this 1999 Act are cumulative. No action taken pursuant to sections 1 to 41 of this 1999 Act shall relieve any person from the criminal penalty provisions of section 24 of this 1999 Act.

      SECTION 26. The tax and any penalty imposed upon a licensee under sections 1 to 41 of this 1999 Act shall constitute a lien in favor of the State of Oregon upon all franchises, property and rights to property, whether real or personal, then belonging to or thereafter acquired by the licensee, whether such property is employed by the licensee for personal or business use or is in the hands of a trustee, receiver or assignee for the benefit of creditors, from the date the tax was due and payable until the amount of the lien is paid or the property is sold in payment of the lien. The lien is paramount to all private liens or encumbrances of whatever character upon the property except that such lien shall not be valid against any bona fide mortgagee, pledgee, judgment creditor or purchaser whose rights have attached prior to the time the Department of Transportation has filed and recorded notice of the lien.

      SECTION 27. If a licensee is delinquent in the payment of any obligation imposed under sections 1 to 41 of this 1999 Act, the Department of Transportation may give notice of the amount of such delinquency by registered or certified mail to all persons having in their possession or under their control any credits or other personal property belonging to the licensee, or owing any debts to such licensee, at the time of the receipt by those persons of the notice. Thereafter, any person so notified shall neither transfer nor make other disposition of such credits, personal property or debts until the department has consented to a transfer or other disposition or until 30 days have elapsed from and after the receipt of the notice. All persons so notified shall, within five days after the receipt of the notice, advise the department of all such credits, personal property or debts in their possession, under their control or owing by them, as the case may be.

      SECTION 28. (1) If a licensee is delinquent in the payment of any obligation imposed under sections 1 to 41 of this 1999 Act, the Department of Transportation may proceed to collect the amount due from the licensee in the manner prescribed in this section.

      (2) The department shall seize any property subject to the lien provided for in section 26 of this 1999 Act and sell the property at public auction to pay such obligation and any and all costs that may have been incurred on account of the seizure and sale.

      (3) Notice of the intended sale and the time and place of the sale shall be given to the delinquent licensee and to all persons appearing of record to have an interest in the property. The notice shall be given in writing at least 10 days before the date set for the sale by enclosing it in an envelope addressed to the licensee at the address as it appears in the records of the department and, in the case of any person appearing of record to have an interest in the property, addressed to the person at the last-known residence or place of business, and depositing the envelope in the United States mail, postage prepaid. In addition, the notice shall be published at least three times, the first of which shall be not less than 10 days before the date set for the sale, in a newspaper of general circulation published in the county in which the property seized is to be sold. If there is no newspaper of general circulation in the county, the notice shall be posted in three public places in the county for a period of 10 days.

      (4) The notice shall contain a description of the property to be sold, together with a statement of the amount due under sections 1 to 41 of this 1999 Act, the name of the licensee and the further statement that, unless such amount is paid before the time fixed in the notice, the property will be sold in accordance with the law and the notice.

      (5) The department shall then proceed to sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of sale that vests title in the purchaser. If upon the sale the moneys received exceed the amount due to the state under sections 1 to 41 of this 1999 Act from the delinquent licensee, the excess shall be returned to the licensee and a receipt obtained therefor. If any person having an interest in or lien upon the property has filed with the department notice of such interest or lien prior to the sale, the department shall withhold payment of any such excess to the licensee pending a determination of the rights of the respective parties to the property by a court of competent jurisdiction. If for any reason the receipt of the licensee is not available, the department shall deposit the excess with the State Treasurer as trustee for the licensee, the heirs, successors or assigns of the licensee.

      SECTION 29. (1) Whenever any licensee is delinquent in the payment of any obligation under sections 1 to 41 of this 1999 Act, the Department of Transportation may transmit notice of the delinquency to the Attorney General, who shall at once proceed to collect the tax and penalty due by appropriate legal action.

      (2) In any suit brought to enforce the rights of the state under sections 1 to 41 of this 1999 Act, a certificate by the department showing the delinquency is prima facie evidence of the amount of the obligation, of the delinquency thereof and of compliance by the department with all provisions of sections 1 to 41 of this 1999 Act relating to the obligation.

      SECTION 30. (1) If the Department of Transportation is not satisfied that a report filed is correct or the amount of tax or penalty paid to the state by a licensee is correct, the department may assess the tax and penalty due based upon any information available to the department.

      (2) If a licensee fails to account satisfactorily for any diesel fuel sold or disposed of, it shall be presumed that the diesel fuel not accounted for was diverted to a use subject to the tax imposed under section 2 of this 1999 Act without taxes being paid in accordance with the requirements of sections 1 to 41 of this 1999 Act.

      (3) The department shall give to the licensee written notice of the assessment. The notice may be served personally or by mail. If made by mail, service shall be made by depositing the notice in the United States mail, postage prepaid, addressed to the licensee at the address as it appears in the records of the department.

      SECTION 31. (1) If a licensee fails to make a report required by section 20 of this 1999 Act, the Department of Transportation shall make an estimate, based upon any information available to the department, for the month or months with respect to which the licensee failed to make a report, and assess the tax and penalty due from the licensee under sections 1 to 41 of this 1999 Act.

      (2) The department shall give to the licensee written notice of the assessment in the manner prescribed by section 30 (3) of this 1999 Act.

      SECTION 32. (1) Any licensee against whom an assessment is made under section 30 or 31 of this 1999 Act may petition the Department of Transportation for a reassessment within 30 days after service of notice of the assessment. If a petition is not filed within the 30-day period, the amount of the assessment becomes conclusive.

      (2) If a petition for reassessment is filed within the 30-day period, the department shall reconsider the assessment and, if requested in the petition, shall grant the licensee an oral hearing and give the licensee 10 days' written notice of the time and place of the hearing. The department may continue the hearing from time to time. The department shall serve on the petitioner notice of its finding upon reassessment. If the finding is that a tax or penalty is delinquent, the petitioner shall pay to the department, within 30 days after notice is served, all of the tax or penalty found to be delinquent.

      (3) Notice required by this section shall be served in the manner prescribed by section 30 (3) of this 1999 Act.

      SECTION 33. Any person aggrieved by a finding, order or determination by the Department of Transportation under section 16 or 32 of this 1999 Act may appeal therefrom to the circuit court of the county in which the person resides. The appeal shall be taken within 60 days from the date of the entry or making of such order, finding or determination and in the manner provided by law for appeals in actions at law.

      SECTION 34. Except in the case of an alleged fraudulent report, or neglect or refusal to make a report, no notice of assessment shall be served on a licensee after three years have expired since the alleged erroneous report was filed or a report should have been filed.

      SECTION 35. (1) If the Department of Transportation determines that any amount of tax or penalty has been paid more than once or has been erroneously or illegally collected, the department shall credit such amount against any amounts then due from the licensee under sections 1 to 41 of this 1999 Act and shall refund any balance to the licensee or to the successor, administrator or executor of the licensee.

      (2) A licensee may claim a credit or refund for any amount of tax or penalty that the licensee has paid more than once, or that has been paid or collected erroneously or illegally. No claim for a credit or refund shall be allowed unless the claim is filed with the department within three years from the date of the payment or collection or, with respect to an assessment made under section 30 or 31 of this 1999 Act, within six months after the assessment becomes conclusive, whichever period expires later. Every claim must be in writing and must state the specific grounds upon which it is founded. Failure to file a claim within the time prescribed in this section shall constitute a waiver of any and all demands against the state for overpayments under sections 1 to 41 of this 1999 Act. Within 30 days of allowing or disallowing any such claim in whole or in part, the department shall serve notice of the action on the claimant. The service shall be made in the manner prescribed by section 30 (3) of this 1999 Act.

      SECTION 36. (1) If a user obtains diesel fuel for use in a motor vehicle in this state and pays the diesel fuel tax on the fuel obtained and does not present a claim for a refund under subsection (2) of this section, the user may apply for a refund of that part of the tax paid that is applicable to use of the diesel fuel to propel a motor vehicle:

      (a) In another state, if the user pays to the other state an additional tax on the same diesel fuel;

      (b) Upon any road, thoroughfare or property in private ownership;

      (c) Upon any road, thoroughfare or property, other than a state highway, county road or city street, for the removal of forest products, as defined in ORS 321.005, or the products of such forest products converted to a form other than logs at or near the harvesting site, or for the construction or maintenance of the road, thoroughfare or property, pursuant to a written agreement or permit authorizing the use, construction or maintenance of the road, thoroughfare or property, with or by:

      (A) An agency of the United States;

      (B) The State Board of Forestry;

      (C) The State Forester; or

      (D) A licensee of an agency named in subparagraph (A), (B) or (C) of this paragraph;

      (d) By an agency of the United States or of this state or of any county, city or port of this state on any road, thoroughfare or property, other than a state highway, county road or city street;

      (e) By an agency of the United States or by any city, transportation district, mass transportation district or metropolitan service district of this state; or

      (f) When used exclusively in the improvement, construction and maintenance of public highways by any county of this state or by any road assessment district formed under ORS 371.405 to 371.535.

      (2) The department shall allow refunds as provided in this subsection to a licensee or user presenting a claim who does not apply for a refund under subsection (1) of this section. Refunds shall be given under this subsection as follows:

      (a) For diesel fuel used in operating a power take-off unit on a concrete mixer, self-loading log truck, garbage truck or recycling truck, where there is no separate fuel supply tank for the power take-off unit, a claimant shall be allowed a refund of 45 percent of the tax paid. The department may establish by rule additional formulas for determining diesel fuel usage when operating other types of equipment by means of power take-off units when direct measurement of the diesel fuel used is not feasible.

      (b) For diesel fuel used in a motor vehicle designed to carry logs, poles, pilings, sand or gravel, a claimant shall be allowed a refund of up to 25 percent of the tax paid on all diesel fuel used by the claimant in this state, provided that the claimant shows evidence of the total number of gallons of diesel fuel used in this state on the highways and of the total number of gallons used in this state off the highways. However, log trucks may claim a refund of up to 15 percent of the tax paid without providing evidence of the total number of gallons of diesel fuel used in this state on the highways and of the total number of gallons used in this state off the highways.

      (c) For diesel fuel used in operating a motor vehicle exclusively owned and operated by an investor-owned utility, a claimant shall be allowed a refund of 70 percent of the tax paid.

      (d) For diesel fuel where there is a separate fuel supply dedicated to the operation of ancillary equipment and not used to propel the motor vehicle, a claimant shall be allowed a refund of 100 percent of the tax paid.

      (3) An application for a refund under subsection (1) or (2) of this section shall be filed with the department within 15 months after the payment of diesel fuel tax for which a refund is claimed.

      (4) The application for a refund provided by subsection (1) or (2) of this section shall include a signed statement by the applicant indicating the amount of diesel fuel for which a refund is claimed, and the manner in which the diesel fuel was used that qualifies the applicant for a refund. If the diesel fuel upon which the refund is claimed was obtained from a seller to whom the diesel fuel tax was paid, the application shall be supported by the invoices that cover the purchase of the diesel fuel. If the applicant paid the diesel fuel tax directly to the department, the applicant shall indicate the source of the diesel fuel and the date it was obtained.

      (5) The department may require any person who applies for a refund provided by subsection (1) or (2) of this section to furnish a statement, under oath, giving the person's occupation, a description of the machines or equipment in which the diesel fuel was used, the place where the diesel fuel was used and any other information the department may require.

      SECTION 37. The Department of Transportation may investigate refund applications submitted under section 36 of this 1999 Act and gather and compile any information in regard to the applications that it considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasions. The department may, in order to establish the validity of an application, examine the books and records of the applicant for such purposes. Failure of the applicant to accede to the demand for examination constitutes a waiver of all rights to a refund for the transaction questioned.

      SECTION 38. Notwithstanding any other provision of law, the Department of Transportation may enter into agreements with the governing body of any Indian tribe residing on a reservation in Oregon to provide refunds to the tribe of state diesel fuel taxes for diesel fuel purchased on the reservation and used by tribal members on tribal reservation lands, other than for diesel fuel used on state highways, county roads or city streets supported by the State Highway Fund.

      SECTION 39. The ultimate liability for the tax imposed under section 2 of this 1999 Act is upon the user, regardless of the manner in which collection of the tax is provided for in sections 1 to 41 of this 1999 Act.

      SECTION 40. (1) The Department of Transportation may adopt any rules it considers necessary to implement and enforce the provisions of sections 1 to 41 of this 1999 Act.

      (2) The department may enter into a fuel tax cooperative agreement with another state or a Canadian province for the administration, collection and enforcement of each state's or province's diesel fuel taxes.

      SECTION 41. (1) Except as otherwise specifically provided in this section, violation by a person of any requirement of sections 1 to 41 of this 1999 Act is a misdemeanor.

      (2) A licensee who appropriates or converts the tax collected by the licensee under section 2 of this 1999 Act to the licensee's own use or to any use other than the payment of the tax, to the extent that the moneys required to be collected are not available for payment on the due date as prescribed in sections 20 and 21 of this 1999 Act, is guilty of theft of public money and, upon conviction, may be punished as provided in ORS 164.043 to 164.057.

      (3) Justice courts have concurrent jurisdiction with the circuit court of all violations of the provisions of sections 1 to 41 of this 1999 Act.

      NOTE: Section 42 was deleted by amendment. Subsequent sections were not renumbered.

      SECTION 43. ORS 803.645 is amended to read:

      803.645. Fees for trip permits issued under ORS 803.600 are as follows:

      (1) For a heavy motor vehicle trip permit, [$21] $42 for a three-day permit and $15 for a one-day permit.

      (2) For a heavy trailer trip permit, [$10] $20.

      (3) For a light vehicle trip permit:

      (a) For 10 days, $5.

      (b) For 30 days, $10.

      (c) For 60 days, $20.

      (d) For 90 days, $30.

      (e) For 120 days, $40.

      (4) For a recreational vehicle trip permit, $30.

      (5) For a registration weight trip permit, [$5] $10.

      (6) For a registered vehicle trip permit, [$5] $10.

      (7) For a manufactured structure trip permit, $5.

      SECTION 44. ORS 818.270 is amended to read:

      818.270. (1) Except as otherwise provided in subsection (5) of this section, the fee for issuance of a variance permit under ORS 818.200 may be any amount determined by a road authority, not to exceed [$8] $16. If the variance permit is issued by a private contractor, the contractor may charge an additional fee not to exceed $5, plus an amount to be determined by the Department of Transportation by rule, not to exceed $16, for each road jurisdiction in which travel is authorized by the permit.

      (2) The fee for issuance of a sifting or leaking load permit under ORS 818.230 is [$8] $16.

      (3) The fee for issuance of a dragging permit under ORS 818.240 is $8.

      (4) The fee for issuance of a permit under ORS 818.260 for the use of bus safety lights is a fee established by rule by the Department of Transportation. Any fee established for purposes of this subsection shall not exceed the actual costs of issuing the permit.

      (5) In addition to the fee described in subsection (1) of this section, the fee paid for issuance of a variance permit described in ORS 818.200, the following fees shall be paid for a separate continuous permit issued under ORS 818.200 for each of the following configurations:

___________________________________________________________________

 

Weight Groups                                   Number of Axles

     (Pounds)                              5                        6                      7

 

80,001    to    82,000         $   165.00

82,001    to    84,000              173.25

84,001    to    86,000              181.91

86,001    to    88,000              191.01

88,001    to    90,000              200.56

90,001    to    92,000              210.59          $   165.00

92,001    to    94,000              221.12               173.25

94,001    to    96,000              232.17               181.91

96,001    to    98,000              243.78               191.01

98,001    to  100,000                                       200.56        $   165.00

100,001  to  102,000                                                               173.25

102,001  to  104,000                                                               181.91

104,001  to  105,500                                                               191.01

___________________________________________________________________

 

      SECTION 44a. If House Bill 2635 becomes law, section 2, chapter 772, Oregon Laws 1999 (Enrolled House Bill 2635), is amended to read:

      Sec. 2. (1) The Department of Transportation, in consultation with other road authorities, shall develop and implement a system of issuing continuous operation variance permits. The system shall allow a person to obtain one permit that is valid for every road authority in whose jurisdiction the person will travel.

      (2) The department, in consultation with other road authorities, shall develop standards for terms and conditions of continuous operation variance permits. The standards shall be applicable throughout the state and shall honor size and weight restrictions established by any road authority for highways and structures under its jurisdiction.

      (3) If requested to do so by another road authority, the department shall contract with that road authority to allow the authority to distribute permits described in this section. The department may contract with private contractors to distribute permits described in this section.

      (4) Notwithstanding any other provision of law, a road authority other than the department may not issue a continuous operation variance permit for its roads unless the road authority participates in the system developed under subsection (1) of this section.

      (5) For purposes of provisions of Oregon Revised Statutes referring to permits issued under ORS 818.200, a permit issued under this section shall be considered a permit issued under ORS 818.200, unless to so consider the permit contradicts a specific provision of this section.

      (6) The fee for a permit issued under this section that is valid for travel in more than one road authority jurisdiction shall be an amount determined by the department by rule, not to exceed [$8] $16, plus an additional amount to be determined by the department by rule, not to exceed $8, for each jurisdiction in which travel is authorized by the permit.

      SECTION 45. On July 1, 2000, ORS 803.420, as amended by section 102 of this 1999 Act, is amended to read:

      803.420. This section establishes registration fees for vehicles. If there is uncertainty as to the classification of a vehicle for purposes of the payment of registration fees under the vehicle code, the Department of Transportation may classify the vehicle to ensure that registration fees for the vehicle are the same as for vehicles the department determines to be comparable. The registration fees for the vehicle shall be those based on the classification determined by the department. The fees described in this section are for an entire registration period for the vehicle as described under ORS 803.415, unless the vehicle is registered quarterly. The department shall apportion any fee under this section to reflect the number of quarters registered for a vehicle registered for a quarterly registration period under ORS 803.415. The fees are payable when a vehicle is registered and upon renewal of registration. Except as provided in ORS 801.041 (3) and 801.042 (7), the fee shall be increased by any amount established by the governing body of a county or by the governing body of a district, as defined in ORS 801.237 under ORS 801.041 or 801.042 as an additional registration fee for the vehicle. The fees for registration of vehicles are as follows:

      (1) Vehicles not otherwise provided for in this section or ORS 820.580 or 821.320, $40.

      (2) Mopeds, $9.

      (3) Motorcycles, $9.

      (4) Government-owned vehicles registered under ORS 805.040, $2.

      (5) State-owned vehicles registered under ORS 805.045, $2 on registration or renewal.

      (6) Undercover vehicles registered under ORS 805.060, $2 on registration or renewal.

      (7) Antique vehicles registered under ORS 805.010, $30.

      (8) Vehicles of special interest registered under ORS 805.020, $45.

      (9) Electric vehicles as follows:

      (a) The registration fee for an electric vehicle not otherwise described in this subsection is $60.

      (b) The registration fee for electric vehicles that have two or three wheels is $30. This paragraph does not apply to electric mopeds. Electric mopeds are subject to the same registration fee as otherwise provided for mopeds under this section.

      (c) The registration fees for the following electric vehicles are the same as for comparable nonelectric vehicles described in this section plus 50 percent of such fee:

      (A) Motor homes.

      (B) Commercial buses.

      (C) Vehicles registered as farm vehicles under ORS 805.300.

      (D) Vehicles required to establish registration weight under ORS 803.430 or 826.013.

      (10)(a) Except as otherwise provided in this subsection, motor vehicles required to establish a registration weight under ORS 803.430 or 826.013, and commercial buses as provided in the following chart, based upon the weight submitted in the declaration of weight prepared under ORS 803.435 or 826.015:

[_________________________________________________________________]

 

     Weight in Pounds             Fee

 

   8,000   or         less         $            20

   8,001   to    10,000                      75

10,001   to    12,000                    135

12,001   to    14,000                    160

14,001   to    16,000                    230

16,001   to    18,000                    230

18,001   to    20,000                    230

20,001   to    22,000                    230

22,001   to    24,000                    230

24,001   to    26,000                    230

26,001   to    28,000                     120

28,001   to    30,000                     125

30,001   to    32,000                     135

32,001   to    34,000                     140

34,001   to    36,000                     150

36,001   to    38,000                     155

38,001   to    40,000                     165

40,001   to    42,000                     170

42,001   to    44,000                     180

44,001   to    46,000                     185

46,001   to    48,000                     190

48,001   to    50,000                     200

50,001   to    52,000                     210

52,001   to    54,000                     215

54,001   to    56,000                     220

56,001   to    58,000                     230

58,001   to    60,000                     240

60,001   to    62,000                     250

62,001   to    64,000                     260

64,001   to    66,000                     265

66,001   to    68,000                     275

68,001   to    70,000                     280

70,001   to    72,000                     290

72,001   to    74,000                     295

74,001   to    76,000                     305

76,001   to    78,000                     310

78,001   to    80,000                     320

80,001   to    82,000                     325

82,001   to    84,000                     335

84,001   to    86,000                     340

86,001   to    88,000                     350

88,001   to    90,000                     355

90,001   to    92,000                     365

92,001   to    94,000                     370

94,001   to    96,000                     380

96,001   to    98,000                     385

98,001   to  100,000                     390

100,001  to  102,000                     400

102,001  to  104,000                     405

104,001  to  105,500                     415

[_________________________________________________________________]

 

___________________________________________________________________

 

                                                Fixed                    Variable               Total

     Weight in Pounds               Fee                          Fee

 

   8,000  or         less           $           20                                          $            20

   8,001   to    10,000                       75                                                        75

10,001   to    12,000                     135                                                      135

12,001   to    14,000                     160                                                      160

14,001   to    16,000                     230                                                      230

16,001   to    18,000                     230                                                      230

18,001   to    20,000                     230                                                      230

20,001   to    22,000                     230                                                      230

22,001   to    24,000                     230                                                      230

24,001   to    26,000                     230                                                      230

26,001   to    28,000                     245               $       1,130                  1,375

28,001   to    30,000                     255                        1,178                  1,433

30,001   to    32,000                     276                        1,272                  1,548

32,001   to    34,000                     286                        1,319                  1,605

34,001   to    36,000                     306                        1,413                  1,719

36,001   to    38,000                     316                        1,460                  1,776

38,001   to    40,000                     337                        1,554                  1,891

40,001   to    42,000                     347                        1,601                  1,948

42,001   to    44,000                     367                        1,696                  2,063

44,001   to    46,000                     377                        1,743                  2,120

46,001   to    48,000                     388                        1,790                  2,178

48,001   to    50,000                     408                        1,884                  2,292

50,001   to    52,000                     428                        1,978                  2,406

52,001   to    54,000                     439                        2,025                  2,464

54,001   to    56,000                     449                        2,072                  2,521

56,001   to    58,000                     469                        2,167                  2,636

58,001   to    60,000                     490                        2,261                  2,751

60,001   to    62,000                     510                        2,355                  2,865

62,001   to    64,000                     530                        2,449                  2,979

64,001   to    66,000                     541                        2,496                  3,037

66,001   to    68,000                     561                        2,591                  3,152

68,001   to    70,000                     571                        2,638                  3,209

70,001   to    72,000                     591                        2,732                  3,323

72,001   to    74,000                     602                        2,779                  3,381

74,001   to    76,000                     622                        2,873                  3,495

76,001   to    78,000                     632                        2,920                  3,552

78,001   to    80,000                     653                        3,014                  3,667

80,001   to    82,000                     663                        3,062                  3,725

82,001   to    84,000                     683                        3,156                  3,839

84,001   to    86,000                     693                        3,203                  3,896

86,001   to    88,000                     714                        3,297                  4,011

88,001   to    90,000                     724                        3,344                  4,068

90,001   to    92,000                     744                        3,438                  4,182

92,001   to    94,000                     754                        3,485                  4,239

94,001   to    96,000                     775                        3,580                  4,355

96,001   to    98,000                     785                        3,627                  4,412

98,001   to  100,000                     795                        3,674                  4,469

100,001  to  102,000                     816                        3,768                  4,584

102,001  to  104,000                     826                        3,815                  4,641

104,001  to  105,500                     846                        3,909                  4,755

___________________________________________________________________

 

      (b) Concrete mixers and motor vehicles described in paragraph (a) of this subsection that primarily carry logs, poles, pilings, sand or gravel, the fixed fee determined under paragraph (a) of this subsection, plus a variable fee of $900.

      (c) Motor vehicles described in paragraph (a) of this subsection that are used for transporting garbage or recyclables, the fixed fee determined under paragraph (a) of this subsection, plus a variable fee of $430.

      (d) Motor vehicles described in paragraph (a) of this subsection that weigh at least 26,001 pounds and not more than 60,000 pounds, that traveled less than 30,000 miles in the year immediately preceding the year for which they are being registered and that are not otherwise described in paragraphs (b) to (g) of this subsection, the fixed fee determined under paragraph (a) of this subsection.

      (e) Motor vehicles described in paragraph (a) of this subsection that weigh at least 26,001 pounds and that traveled less than 5,000 miles in the year immediately preceding the year for which they are being registered, the fixed fee determined under paragraph (a) of this subsection.

      (f) Motor vehicles described in paragraph (a) of this subsection that are exclusively owned and operated by investor-owned utilities, the fixed fee determined under paragraph (a) of this subsection.

      (g) Motor vehicles that weigh at least 60,001 pounds and that are used exclusively in conjunction with the installation of heavy machinery, the fixed fee determined under paragraph (a) of this subsection.

      (11)(a) Motor vehicles with a registration weight of more than 8,000 pounds that are described in ORS 825.015, that are operated by a charitable organization as described in ORS 825.017 (15), that are certified under ORS 822.205, [or] that are used exclusively to transport manufactured structures or that are registered by an individual or business whose principal activity involves waterworks construction and who is licensed under ORS 479.630 (13) or 537.747, as provided in the following chart: ___________________________________________________________________

 

     Weight in Pounds            Fee

 

   8,001   to    10,000           $           50

10,001   to    12,000                       60

12,001   to    14,000                       65

14,001   to    16,000                       75

16,001   to    18,000                       80

18,001   to    20,000                       90

20,001   to    22,000                       95

22,001   to    24,000                     105

24,001   to    26,000                     110

26,001   to    28,000                     120

28,001   to    30,000                     125

30,001   to    32,000                     135

32,001   to    34,000                     140

34,001   to    36,000                     150

36,001   to    38,000                     155

38,001   to    40,000                     165

40,001   to    42,000                     170

42,001   to    44,000                     180

44,001   to    46,000                     185

46,001   to    48,000                      190

48,001   to    50,000                     200

50,001   to    52,000                     210

52,001   to    54,000                     215

54,001   to    56,000                     220

56,001   to    58,000                     230

58,001   to    60,000                     240

60,001   to    62,000                     250

62,001   to    64,000                     260

64,001   to    66,000                     265

66,001   to    68,000                     275

68,001   to    70,000                     280

70,001   to    72,000                     290

72,001   to    74,000                     295

74,001   to    76,000                     305

76,001   to    78,000                     310

78,001   to    80,000                     320

80,001   to    82,000                     325

82,001   to    84,000                     335

84,001   to    86,000                     340

86,001   to    88,000                     350

88,001   to    90,000                     355

90,001   to    92,000                     365

92,001   to    94,000                     370

94,001   to    96,000                     380

96,001   to    98,000                     385

98,001   to  100,000                     390

100,001  to  102,000                     400

102,001  to  104,000                     405

104,001  to  105,500                     415

___________________________________________________________________

 

      (b) The owner of a vehicle described in paragraph (a) of this subsection must certify at the time of initial registration, in a manner determined by the department by rule, that the motor vehicle will be used exclusively to transport manufactured structures or exclusively as described in ORS 822.210, 825.015 or 825.017 (15) or that the person meets the criteria in paragraph (a) of this subsection for registration of a vehicle by a person or business involved in waterworks construction. Registration of a vehicle described in paragraph (a) of this subsection is invalid if the vehicle is operated in any manner other than that described in the certification under this paragraph.

      (12) Trailers registered under permanent registration, [$10] $30.

      (13) Fixed load vehicles as follows:

      (a) If a declaration of weight described under ORS 803.435 is submitted establishing the weight of the vehicle at 3,000 pounds or less, $30.

      (b) If no declaration of weight is submitted or if the weight of the vehicle is in excess of 3,000 pounds, $75.

      (14) Trailers for hire that are equipped with pneumatic tires made of an elastic material and that are not travel trailers, manufactured structures or trailers registered under permanent registration, $15.

      (15) Trailers registered as part of a fleet under an agreement reached pursuant to ORS 802.500, the same as the fee for vehicles of the same type registered under other provisions of the Oregon Vehicle Code.

      (16) Travel trailers, campers and motor homes as follows, based on length as determined under ORS 803.425:

      (a) For travel trailers or campers that are 6 to 10 feet in length, $54.

      (b) For travel trailers or campers over 10 feet in length, $54 plus $4.50 a foot for each foot of length over the first 10 feet.

      (c) For motor homes over 10 feet in length, $84 plus $5 a foot for each foot of length over the first 10 feet.

      (17) Special use trailers as follows, based on length as determined under ORS 803.425:

      (a) For lengths 6 to 10 feet, $30.

      (b) For special use trailers over 10 feet in length, $30 plus $3 a foot for each foot of length over the first 10 feet.

      (18) Fees for vehicles with proportional registration under ORS 826.009, or proportioned fleet registration under ORS 826.011, are as provided for vehicles of the same type under this section except that the fees shall be fixed on an apportioned basis as provided under the agreement established under ORS 826.007.

      (19) For any vehicle that is registered under a quarterly registration period, a minimum of $15 for each quarter registered plus an additional fee of $1.

      (20) In addition to any other fees charged for registration of vehicles in fleets under ORS 805.120, the department may charge the following fees:

      (a) A $2 service charge for each vehicle entered into a fleet.

      (b) A $1 service charge for each vehicle in the fleet at the time of renewal.

      (21) The registration fee for vehicles with special registration for disabled veterans under ORS 805.100 is a fee of $15.

      (22) The registration fee for manufactured structures is as provided in ORS 820.580.

      (23) Subject to subsection (19) of this section, the registration fee for motor vehicles registered as farm vehicles under ORS 805.300 is as follows based upon the registration weight given in the declaration of weight submitted under ORS 803.435:

___________________________________________________________________

 

     Weight in Pounds            Fee

 

   8,000   or         less           $           20

   8,001   to    10,000                       30

10,001   to    12,000                       35

12,001   to    14,000                       45

14,001   to    16,000                       50

16,001   to    18,000                       60

18,001   to    20,000                       65

20,001   to    22,000                       75

22,001   to    24,000                       80

24,001   to    26,000                       90

26,001   to    28,000                       95

28,001   to    30,000                     105

30,001   to    32,000                     110

32,001   to    34,000                     120

34,001   to    36,000                     125

36,001   to    38,000                     135

38,001   to    40,000                     140

40,001   to    42,000                     150

42,001   to    44,000                      155

44,001   to    46,000                     165

46,001   to    48,000                     170

48,001   to    50,000                     180

50,001   to    52,000                     185

52,001   to    54,000                     190

54,001   to    56,000                     200

56,001   to    58,000                     210

58,001   to    60,000                     215

60,001   to    62,000                     220

62,001   to    64,000                     230

64,001   to    66,000                     240

66,001   to    68,000                     245

68,001   to    70,000                     250

70,001   to    72,000                     260

72,001   to    74,000                     265

74,001   to    76,000                     275

76,001   to    78,000                     280

78,001   to    80,000                     290

80,001   to    82,000                     295

82,001   to    84,000                     305

84,001   to    86,000                     310

86,001   to    88,000                     320

88,001   to    90,000                     325

90,001   to    92,000                     335

92,001   to    94,000                     340

94,001   to    96,000                     350

96,001   to    98,000                     355

98,001   to  100,000                     365

100,001  to  102,000                     370

102,001  to  104,000                     380

104,001  to  105,500                     385

___________________________________________________________________

 

      (24) The registration fee for school vehicles registered under ORS 805.050 is $7.50.

      SECTION 45a. On January 1, 2002, ORS 803.420, as amended by sections 45 and 102 of this 1999 Act, is amended to read:

      803.420. This section establishes registration fees for vehicles. If there is uncertainty as to the classification of a vehicle for purposes of the payment of registration fees under the vehicle code, the Department of Transportation may classify the vehicle to ensure that registration fees for the vehicle are the same as for vehicles the department determines to be comparable. The registration fees for the vehicle shall be those based on the classification determined by the department. The fees described in this section are for an entire registration period for the vehicle as described under ORS 803.415, unless the vehicle is registered quarterly. The department shall apportion any fee under this section to reflect the number of quarters registered for a vehicle registered for a quarterly registration period under ORS 803.415. The fees are payable when a vehicle is registered and upon renewal of registration. Except as provided in ORS 801.041 (3) and 801.042 (7), the fee shall be increased by any amount established by the governing body of a county or by the governing body of a district, as defined in ORS 801.237 under ORS 801.041 or 801.042 as an additional registration fee for the vehicle. The fees for registration of vehicles are as follows:

      (1) Vehicles not otherwise provided for in this section or ORS 820.580 or 821.320, $40.

      (2) Mopeds, $9.

      (3) Motorcycles, $9.

      (4) Government-owned vehicles registered under ORS 805.040, $2.

      (5) State-owned vehicles registered under ORS 805.045, $2 on registration or renewal.

      (6) Undercover vehicles registered under ORS 805.060, $2 on registration or renewal.

      (7) Antique vehicles registered under ORS 805.010, $30.

      (8) Vehicles of special interest registered under ORS 805.020, $45.

      (9) Electric vehicles as follows:

      (a) The registration fee for an electric vehicle not otherwise described in this subsection is $60.

      (b) The registration fee for electric vehicles that have two or three wheels is $30. This paragraph does not apply to electric mopeds. Electric mopeds are subject to the same registration fee as otherwise provided for mopeds under this section.

      (c) The registration fees for the following electric vehicles are the same as for comparable nonelectric vehicles described in this section plus 50 percent of such fee:

      (A) Motor homes.

      (B) Commercial buses.

      (C) Vehicles registered as farm vehicles under ORS 805.300.

      (D) Vehicles required to establish registration weight under ORS 803.430 or 826.013.

      (10)(a) Except as otherwise provided in this subsection, motor vehicles required to establish a registration weight under ORS 803.430 or 826.013, and commercial buses as provided in the following chart, based upon the weight submitted in the declaration of weight prepared under ORS 803.435 or 826.015:

[_________________________________________________________________]

 

                                                Fixed                    Variable                Total

Weight in Pounds                      Fee                          Fee

 

 

   8,000   or         less           $           20                                          $            20

   8,001   to    10,000                       75                                                        75

10,001   to    12,000                     135                                                      135

12,001   to    14,000                     160                                                      160

14,001   to    16,000                     230                                                      230

16,001   to    18,000                     230                                                      230

18,001   to    20,000                     230                                                      230

20,001   to    22,000                     230                                                      230

22,001   to    24,000                     230                                                      230

24,001   to    26,000                     230                                                      230

26,001   to    28,000                     245               $       1,130                  1,375

28,001   to    30,000                     255                        1,178                  1,433

30,001   to    32,000                     276                        1,272                  1,548

32,001   to    34,000                     286                        1,319                  1,605

34,001   to    36,000                     306                        1,413                  1,719

36,001   to    38,000                     316                        1,460                  1,776

38,001   to    40,000                     337                        1,554                  1,891

40,001   to    42,000                     347                        1,601                  1,948

42,001   to    44,000                     367                        1,696                  2,063

44,001   to    46,000                     377                        1,743                  2,120

46,001   to    48,000                     388                        1,790                  2,178

48,001   to    50,000                     408                        1,884                  2,292

50,001   to    52,000                     428                        1,978                  2,406

52,001   to    54,000                     439                        2,025                  2,464

54,001   to    56,000                     449                        2,072                  2,521

56,001   to    58,000                     469                        2,167                  2,636

58,001   to    60,000                     490                        2,261                  2,751

60,001   to    62,000                     510                        2,355                  2,865

62,001   to    64,000                     530                        2,449                  2,979

64,001   to    66,000                     541                        2,496                  3,037

66,001   to    68,000                     561                        2,591                  3,152

68,001   to    70,000                     571                        2,638                  3,209

70,001   to    72,000                     591                        2,732                  3,323

72,001   to    74,000                     602                        2,779                  3,381

74,001   to    76,000                     622                        2,873                  3,495

76,001   to    78,000                     632                        2,920                  3,552

78,001   to    80,000                     653                        3,014                  3,667

80,001   to    82,000                     663                        3,062                  3,725

82,001   to    84,000                     683                        3,156                  3,839

84,001   to    86,000                     693                        3,203                  3,896

86,001   to    88,000                     714                        3,297                  4,011

88,001   to    90,000                     724                        3,344                  4,068

90,001   to    92,000                     744                        3,438                  4,182

92,001   to    94,000                     754                        3,485                  4,239

94,001   to    96,000                     775                        3,580                  4,355

96,001   to    98,000                     785                        3,627                  4,412

98,001   to  100,000                     795                        3,674                  4,469

100,001  to  102,000                     816                        3,768                  4,584

102,001  to  104,000                     826                        3,815                  4,641

104,001  to  105,500                     846                        3,909                  4,755

[_________________________________________________________________]

 

___________________________________________________________________

 

                                                Fixed                    Variable               Total

Weight in Pounds                   Fee                          Fee

 

   8,000  or         less           $           20                                          $            20

   8,001   to    10,000                       80                                                        80

10,001   to    12,000                     135                                                      135

12,001   to    14,000                     160                                                      160

14,001   to    16,000                     230                                                      230

16,001   to    18,000                     230                                                      230

18,001   to    20,000                     230                                                      230

20,001   to    22,000                     230                                                      230

22,001   to    24,000                      230                                                      230

24,001   to    26,000                     230                                                      230

26,001   to    28,000                     245               $       1,590                  1,835

28,001   to    30,000                     255                        1,656                  1,911

30,001   to    32,000                     276                        1,789                  2,065

32,001   to    34,000                     286                        1,855                  2,141

34,001   to    36,000                     306                        1,988                  2,294

36,001   to    38,000                     316                        2,054                  2,370

38,001   to    40,000                     337                        2,186                  2,523

40,001   to    42,000                     347                        2,253                  2,600

42,001   to    44,000                     367                        2,385                  2,752

44,001   to    46,000                     377                        2,451                  2,828

46,001   to    48,000                     388                        2,518                  2,906

48,001   to    50,000                     408                        2,650                  3,058

50,001   to    52,000                     428                        2,783                  3,211

52,001   to    54,000                     439                        2,849                  3,288

54,001   to    56,000                     449                        2,915                  3,364

56,001   to    58,000                     469                        3,048                  3,517

58,001   to    60,000                     490                        3,180                  3,670

60,001   to    62,000                     510                        3,313                  3,823

62,001   to    64,000                     530                        3,445                  3,975

64,001   to    66,000                     541                        3,511                  4,052

66,001   to    68,000                     561                        3,644                  4,205

68,001   to    70,000                     571                        3,710                  4,281

70,001   to    72,000                     591                        3,843                  4,434

72,001   to    74,000                     602                        3,909                  4,511

74,001   to    76,000                     622                        4,041                  4,663

76,001   to    78,000                     632                        4,108                  4,740

78,001   to    80,000                     653                        4,240                  4,893

80,001   to    82,000                     663                        4,306                  4,969

82,001   to    84,000                     683                        4,439                  5,122

84,001   to    86,000                     693                        4,505                  5,198

86,001   to    88,000                     714                        4,638                  5,352

88,001   to    90,000                     724                        4,704                  5,428

90,001   to    92,000                     744                        4,836                  5,580

92,001   to    94,000                     754                        4,903                  5,657

94,001   to    96,000                     775                        5,035                  5,810

96,001   to    98,000                     785                        5,101                  5,886

98,001   to  100,000                     795                        5,168                  5,963

100,001  to  102,000                     816                        5,300                  6,116

102,001  to  104,000                     826                        5,366                  6,192

104,001  to  105,500                     846                        5,499                  6,345

___________________________________________________________________

 

      (b) Concrete mixers and motor vehicles described in paragraph (a) of this subsection that primarily carry logs, poles, pilings, sand or gravel, the fixed fee determined under paragraph (a) of this subsection, plus a variable fee of [$900] $1,250.

      (c) Motor vehicles described in paragraph (a) of this subsection that are used for transporting garbage or recyclables, the fixed fee determined under paragraph (a) of this subsection, plus a variable fee of [$430] $590.

      (d) Motor vehicles described in paragraph (a) of this subsection that weigh at least 26,001 pounds and not more than 60,000 pounds, that traveled less than 30,000 miles in the year immediately preceding the year for which they are being registered and that are not otherwise described in paragraphs (b) to (g) of this subsection, the fixed fee determined under paragraph (a) of this subsection.

      (e) Motor vehicles described in paragraph (a) of this subsection that weigh at least 26,001 pounds and that traveled less than 5,000 miles in the year immediately preceding the year for which they are being registered, the fixed fee determined under paragraph (a) of this subsection.

      (f) Motor vehicles described in paragraph (a) of this subsection that are exclusively owned and operated by investor-owned utilities, the fixed fee determined under paragraph (a) of this subsection.

      (g) Motor vehicles that weigh at least 60,001 pounds and that are used exclusively in conjunction with the installation of heavy machinery, the fixed fee determined under paragraph (a) of this subsection.

      (11)(a) Motor vehicles with a registration weight of more than 8,000 pounds that are described in ORS 825.015, that are operated by a charitable organization as described in ORS 825.017 (15), that are certified under ORS 822.205, that are used exclusively to transport manufactured structures or that are registered by an individual or business whose principal activity involves waterworks construction and who is licensed under ORS 479.630 (13) or 537.747, as provided in the following chart:

___________________________________________________________________

 

     Weight in Pounds            Fee

 

   8,001   to    10,000           $           50

10,001   to    12,000                       60

12,001   to    14,000                       65

14,001   to    16,000                       75

16,001   to    18,000                       80

18,001   to    20,000                       90

20,001   to    22,000                       95

22,001   to    24,000                     105

24,001   to    26,000                     110

26,001   to    28,000                     120

28,001   to    30,000                     125

30,001   to    32,000                     135

32,001   to    34,000                     140

34,001   to    36,000                     150

36,001   to    38,000                     155

38,001   to    40,000                     165

40,001   to    42,000                     170

42,001   to    44,000                     180

44,001   to    46,000                     185

46,001   to    48,000                     190

48,001   to    50,000                     200

50,001   to    52,000                     210

52,001   to    54,000                     215

54,001   to    56,000                     220

56,001   to    58,000                     230

58,001   to    60,000                     240

60,001   to    62,000                     250

62,001   to    64,000                     260

64,001   to    66,000                     265

66,001   to    68,000                     275

68,001   to    70,000                     280

70,001   to    72,000                     290

72,001   to    74,000                     295

74,001   to    76,000                     305

76,001   to    78,000                     310

78,001   to    80,000                     320

80,001   to    82,000                     325

82,001   to    84,000                     335

84,001   to    86,000                     340

86,001   to    88,000                     350

88,001   to    90,000                     355

90,001   to    92,000                     365

92,001   to    94,000                     370

94,001   to    96,000                     380

96,001   to    98,000                     385

98,001   to  100,000                     390

100,001  to  102,000                     400

102,001  to  104,000                     405

104,001  to  105,500                     415

___________________________________________________________________

 

      (b) The owner of a vehicle described in paragraph (a) of this subsection must certify at the time of initial registration, in a manner determined by the department by rule, that the motor vehicle will be used exclusively to transport manufactured structures or exclusively as described in ORS 822.210, 825.015 or 825.017 (15) or that the person meets the criteria in paragraph (a) of this subsection for registration of a vehicle by a person or business involved in waterworks construction. Registration of a vehicle described in paragraph (a) of this subsection is invalid if the vehicle is operated in any manner other than that described in the certification under this paragraph.

      (12) Trailers registered under permanent registration, $30.

      (13) Fixed load vehicles as follows:

      (a) If a declaration of weight described under ORS 803.435 is submitted establishing the weight of the vehicle at 3,000 pounds or less, $30.

      (b) If no declaration of weight is submitted or if the weight of the vehicle is in excess of 3,000 pounds, $75.

      (14) Trailers for hire that are equipped with pneumatic tires made of an elastic material and that are not travel trailers, manufactured structures or trailers registered under permanent registration, $15.

      (15) Trailers registered as part of a fleet under an agreement reached pursuant to ORS 802.500, the same as the fee for vehicles of the same type registered under other provisions of the Oregon Vehicle Code.

      (16) Travel trailers, campers and motor homes as follows, based on length as determined under ORS 803.425:

      (a) For travel trailers or campers that are 6 to 10 feet in length, $54.

      (b) For travel trailers or campers over 10 feet in length, $54 plus $4.50 a foot for each foot of length over the first 10 feet.

      (c) For motor homes over 10 feet in length, $84 plus $5 a foot for each foot of length over the first 10 feet.

      (17) Special use trailers as follows, based on length as determined under ORS 803.425:

      (a) For lengths 6 to 10 feet, $30.

      (b) For special use trailers over 10 feet in length, $30 plus $3 a foot for each foot of length over the first 10 feet.

      (18) Fees for vehicles with proportional registration under ORS 826.009, or proportioned fleet registration under ORS 826.011, are as provided for vehicles of the same type under this section except that the fees shall be fixed on an apportioned basis as provided under the agreement established under ORS 826.007.

      (19) For any vehicle that is registered under a quarterly registration period, a minimum of $15 for each quarter registered plus an additional fee of $1.

      (20) In addition to any other fees charged for registration of vehicles in fleets under ORS 805.120, the department may charge the following fees:

      (a) A $2 service charge for each vehicle entered into a fleet.

      (b) A $1 service charge for each vehicle in the fleet at the time of renewal.

      (21) The registration fee for vehicles with special registration for disabled veterans under ORS 805.100 is a fee of $15.

      (22) The registration fee for manufactured structures is as provided in ORS 820.580.

      (23) Subject to subsection (19) of this section, the registration fee for motor vehicles registered as farm vehicles under ORS 805.300 is as follows based upon the registration weight given in the declaration of weight submitted under ORS 803.435:

___________________________________________________________________

 

     Weight in Pounds            Fee

 

   8,000   or         less           $           20

   8,001   to    10,000                       30

10,001   to    12,000                       35

12,001   to    14,000                       45

14,001   to    16,000                       50

16,001   to    18,000                       60

18,001   to    20,000                       65

20,001   to    22,000                       75

22,001   to    24,000                       80

24,001   to    26,000                       90

26,001   to    28,000                       95

28,001   to    30,000                     105

30,001   to    32,000                     110

32,001   to    34,000                     120

34,001   to    36,000                     125

36,001   to    38,000                     135

38,001   to    40,000                     140

40,001   to    42,000                     150

42,001   to    44,000                     155

44,001   to    46,000                     165

46,001   to    48,000                     170

48,001   to    50,000                     180

50,001   to    52,000                     185

52,001   to    54,000                     190

54,001   to    56,000                     200

56,001   to    58,000                     210

58,001   to    60,000                     215

60,001   to    62,000                     220

62,001   to    64,000                     230

64,001   to    66,000                     240

66,001   to    68,000                     245

68,001   to    70,000                     250

70,001   to    72,000                     260

72,001   to    74,000                     265

74,001   to    76,000                     275

76,001   to    78,000                     280

78,001   to    80,000                     290

80,001   to    82,000                     295

82,001   to    84,000                     305

84,001   to    86,000                     310

86,001   to    88,000                     320

88,001   to    90,000                     325

90,001   to    92,000                     335

92,001   to    94,000                     340

94,001   to    96,000                     350

96,001   to    98,000                     355

98,001   to  100,000                     365

100,001  to  102,000                     370

102,001  to  104,000                     380

104,001  to  105,500                     385

___________________________________________________________________

 

      (24) The registration fee for school vehicles registered under ORS 805.050 is $7.50.

      SECTION 46. Section 47 of this 1999 Act is added to and made a part of ORS chapter 803.

      SECTION 47. Registration fees for commercial vehicles registered under the proportional registration provisions of ORS 826.009 may be paid quarterly. Authorization for quarterly payment does not affect the registration period specified in ORS 826.009.

      SECTION 48. ORS 305.850 is amended to read:

      305.850. (1) Notwithstanding any provision to the contrary in ORS 9.320 [and 305.610], the Director of the Department of Revenue may engage the services of a collection agency to collect any taxes, interest and penalties resulting from an assessment of taxes or additional taxes imposed by ORS chapters 118, 310, 314, 316, 317, 318, 320, 321, ORS 323.005 to 323.455 and 323.990 and the Tobacco Products Tax Act (ORS 323.500 to 323.640) and any other tax laws administered by the Department of Revenue. The director may engage the services of a collection agency by entering into an agreement to pay reasonable charges on a contingent fee or other basis.

      (2) The director shall cause to be collected, in the same manner as provided in subsection (1) of this section, assessments, taxes and penalties due under ORS chapter 656. All amounts collected pursuant to this subsection shall be credited as provided in ORS 293.250.

      (3) The director may assign to the collection agency, for collection purposes only, any of the taxes, penalties, interest and moneys due the state.

      (4) The collection agency may bring such action or take such proceedings, including but not limited to attachment and garnishment proceedings, as may be necessary.

      SECTION 49. ORS 319.520 is amended to read:

      319.520. As used in ORS 319.510 to 319.880, unless the context clearly indicates a different meaning:

      (1) "Combined weight" means the total empty weight of all vehicles in a combination plus the total weight of the load carried on that combination of vehicles.

      (2) "Delinquent" means having failed to pay a tax or penalty within the time provided by law.

      (3) "Department" means the Department of Transportation.

      (4) "Fuel" means any combustible gas, liquid or material of a kind used for the generation of power to propel a motor vehicle on the highways except motor vehicle fuel as defined in ORS 319.010 and diesel fuel.

      (5) "Highway" means every way, thoroughfare and place, of whatever nature, open to the use of the public for the purpose of vehicular travel.

      (6) "Light weight" means the weight of a vehicle when fully equipped for moving over the highway.

      (7) "Motor vehicle" means every self-propelled vehicle operated on the highway, except an implement of husbandry used in agricultural operations and only incidentally operated or moved upon the highway.

      (8) "Person" means any individual, firm, copartnership, joint venture, association, corporation, trust, receiver or any group or combination acting as a unit.

      (9) "Seller" means a person who sells fuel to a user.

      (10) "To sell fuel for use in a motor vehicle" means to deliver or place fuel for a price into a receptacle on a motor vehicle, from which receptacle the fuel is supplied to propel the motor vehicle.

      (11) "To use fuel in a motor vehicle" means to receive into any receptacle on a motor vehicle, fuel to be consumed in propelling the motor vehicle on the highways of this state; and, if the fuel is received into the receptacle outside the taxing jurisdiction of the state, "to use fuel in a motor vehicle" means to consume in propelling the motor vehicle on the highways of this state.

      SECTION 50. ORS 319.690 is amended to read:

      319.690. (1) Except as provided in subsection (2) of this section and ORS 319.692, each user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall, on or before the 20th day of each month, file with the Department of Transportation a report showing the amount of fuel used during the immediately preceding calendar month by the user and such other information as the department may require for the purposes of ORS 319.510 to 319.880. The reports shall be in the form prescribed by the department. Each report shall be accompanied by a remittance payable to the department for the amount of all the tax shown by the report to be due and payable. Any tax paid to a seller is a credit against the amount of tax otherwise due and payable to the state under ORS 319.510 to 319.880 [or 825.474, 825.476 and 825.480]. Also, when filing a monthly tax report, a user may, in lieu of claiming a refund, take a deduction or credit for the tax on any fuel which would otherwise be subject to refund under ORS 319.831 (1).

      (2) Each user of fuel in a motor vehicle with a light weight of less than 8,000 pounds required to be licensed under ORS 319.550 may file an annual report of all fuel used upon Oregon highways. The report for each calendar year shall be filed on or before March 1 of the year following and shall be accompanied by a remittance payable to the department of all the tax shown to be due and payable on the amount of fuel used.

      SECTION 51. ORS 366.507 is amended to read:

      366.507. The Department of Transportation shall use an amount equal to the moneys in the State Highway Fund that become available for its use from the increase in tax rates created by the amendments to ORS 319.020[,] and 319.530[, 825.476 and 825.480] by sections [1, 2 and 10 to 15] 1, 2, 12 and 13, chapter 209, Oregon Laws 1985, and an amount equal to one-third of the moneys in the State Highway Fund that become available for its use from any increase in tax rates created by the amendments to ORS 319.020[,] and 319.530[, 825.476 and 825.480] by sections [5, 6 and 8 to 15] 8, 9, 10, 11, 14 and 15, chapter 899, Oregon Laws 1987, and from any increase in tax rates that results from the provisions of sections 16 and 17, chapter 899, Oregon Laws 1987, exclusively to establish a state modernization program for highways. The program established under this section and the use of moneys in the program are subject to the following:

      (1) The moneys may be used by the department to retire bonds that the department issues for the modernization program under bonding authority of the department.

      (2) The intent of the modernization program is to accelerate improvements from the backlog of needs on the state highways and to fund modernization of highways and local roads to support economic development in Oregon. Projects both on and off the state highway system are eligible.

      (3) Projects to be implemented by the modernization program shall be selected by the Oregon Transportation Commission. The criteria for selection of projects will be established after public hearings that allow citizens an opportunity to review the criteria.

      (4) In developing criteria for selection of projects, the commission shall consider the following:

      (a) Projects be of significance to the state highway system.

      (b) Projects not be selected on the interstate highway system.

      (c) Projects be equitably distributed throughout Oregon.

      (d) Projects may be on county or city arterial roads connecting to or supporting a state highway.

      (e) Priority be given to projects which encourage economic development where:

      (A) There is commitment by private industry to construct a facility.

      (B) There is support from other state agencies.

      (f) Priority be given where there is local government or private sector financial participation, or both, in the improvement in addition to improvements adjacent to the project.

      (g) Priority be given where there is strong local support.

      SECTION 52. ORS 366.508 is amended to read:

      366.508. (1) The Legislative Assembly finds that:

      (a) Estimated highway, road and street revenues from current sources will not adequately meet the need for continued development of a statewide road and bridge system that is economically efficient, provides accessibility to and from commercial, agricultural, industrial, tourist and recreational facilities and enhances the highway safety, environmental quality and land use goals of this state;

      (b) Responsibility for the cost of the highway, road and street system should be proportional and should be based on the number and types of vehicles that use the system and on the frequency of their use; and

      (c) Expansion, modernization, maintenance, repair, reconstruction, increased capacity and enhanced safety on all roads and bridges is crucial to the economic revitalization of Oregon.

      (2) The Legislative Assembly declares that the purpose of this section and ORS 319.020, 319.530, 366.507, 366.524, 366.542[,] and 366.790[, 825.476 and 825.480] and section 2 of this 1999 Act is:

      (a) To enhance the revenue base for the state, counties and cities for continued development and maintenance of the road and bridge system; and

      (b) To enhance the revitalization of this state's economy by implementing a long-term plan for the state, counties and cities that establishes priorities for road and bridge improvements.

      NOTE: Section 53 was deleted by amendment. Subsequent sections were not renumbered.

      SECTION 54. ORS 367.605 is amended to read:

      367.605. This section establishes the moneys available for use or pledge for purposes of issuing bonds under ORS 367.615 or 367.670. Such moneys are established as provided under the following:

      (1) Except as provided in subsection (2) of this section, moneys, once deposited in the highway fund established under ORS 366.505, from all of the following sources are subject to the use or pledge described by this section:

      (a) Moneys credited to the highway fund under ORS 153.630.

      (b) Moneys from the tax on [motor carriers] diesel fuel imposed under [ORS 825.474] section 2 of this 1999 Act.

      (c) Moneys from the tax on motor vehicle fuel imposed under ORS 319.020.

      (d) Moneys from the tax on fuel used in motor vehicles imposed under ORS 319.530.

      (e) Moneys described under ORS 803.090 from the titling of vehicles.

      (f) Moneys described under ORS 803.420 from the registration of vehicles.

      (g) Moneys described under ORS 807.370 relating to the issuance of driver licenses and driver permits.

      (2) Moneys described under subsection (1) of this section do not include any moneys described in the following:

      (a) Moneys provided for appropriations to counties under ORS 366.525 to 366.540.

      (b) Moneys provided for appropriations to cities under ORS 366.785 to 366.820.

      (c) Moneys in the account established under ORS 366.512 for parks and recreation.

      SECTION 55. ORS 376.390 is amended to read:

      376.390. Nothing in ORS 376.305 to 376.390 relieves the forest road contractor or agents or subcontractors of the forest road contractor from payment of any taxes or fees prescribed by law[, except that, with respect to a motor vehicle operated upon a contract forest road by a forest road contractor, or agent or subcontractor of the forest road contractor, the road tax mileage fees prescribed by ORS 825.474, 825.476, 825.480 and 825.484 shall be assessed upon the declared combined weight of the motor vehicle or 76,000 pounds, whichever is less].

      SECTION 56. ORS 802.010 is amended to read:

      802.010. (1) The Department of Transportation shall perform all of the duties, functions and powers with respect to the following:

      (a) The administration of the laws relating to the motor vehicle fuel license tax, aircraft fuel license tax, [and] use fuel license tax including ORS chapter 319, and diesel fuel tax under sections 1 to 41 of this 1999 Act.

      (b) The administration of the laws relating to motor vehicle registration and titling and the issuance of certificates to vehicle dealers and vehicle wreckers including but not limited to the administration of the vehicle code.

      (c) The administration of the laws relating to driving privileges granted under licenses and permits and under the vehicle code.

      (d) The administration of the laws relating to operation of vehicles on highways and of vehicle size, weight and use limits under the vehicle code.

      (e) The administration of ORS 820.130 and 820.140.

      (f) The administration of the provisions relating to proof of financial responsibility and future responsibility filings.

      (2) The Director of Transportation shall act as a reciprocity officer for the purposes of ORS 802.500 and 802.520.

      (3) The director shall have the authority to execute or make such arrangements, agreements or declarations to carry out the provisions of ORS 802.500 and 802.520. The director shall receive no additional compensation for service performed under this [paragraph] subsection but shall be allowed actual and necessary expenses incurred in the performance of the duties to be paid from the account of the department.

      SECTION 57. ORS 802.130 is amended to read:

      802.130. The All-Terrain Vehicle Account is established as a separate account in the State Highway Fund, to be accounted for separately. After deduction of expenses of collection, transfer and administration, including the expenses of establishment and operation of Class I all-terrain vehicle safety education courses under ORS 821.180 and Class III all-terrain vehicle safety education courses under ORS 821.182, the following moneys shall be transferred to the account:

      (1) Fees collected by the Department of Transportation under ORS 821.060 for issuance of title for Class I all-terrain vehicles.

      (2) Fees collected by the department under ORS 821.320 for registration of Class I all-terrain vehicles.

      (3) Fees collected by the department from participants in the Class I all-terrain vehicle safety education course under ORS 821.180 and participants in the Class III all-terrain vehicle safety education course under ORS 821.182.

      (4) That portion of the amount paid to the department as motor vehicle fuel tax under ORS 319.020 and 319.530 and diesel fuel tax under section 2 of this 1999 Act that is determined by the department to be tax on fuel used by Class I, Class II and Class III all-terrain vehicles in off-highway operation and that is not refunded. The department shall determine the amount of money to be transferred under this subsection at least once each four years.

      (5) Fees collected by the department under ORS 821.145 (2) for issuance and renewal of Class II or Class III all-terrain vehicle off-road operating permits.

      SECTION 58. ORS 802.500 is amended to read:

      802.500. The Director of Transportation may enter into agreements with the duly authorized representatives of any jurisdiction that issues registration to establish reciprocal privileges or registration exemptions for vehicles as described in this section. All of the following apply to an agreement established under the authority granted by this section:

      (1) An agreement may establish any of the following benefits, privileges and exemptions with respect to the operation of commercial or noncommercial vehicles in this state:

      (a) For purposes of ORS 803.305 exemptions from registration and payment, wholly or partially, of any vehicle or registration fees.

      (b) Privileges relating to vehicles used by disabled persons.

      (c) Privileges relating to vehicle parking.

      (d) Privileges relating to vehicle dealers.

      (e) Privileges, exemptions or benefits relating to farm vehicles or implements of husbandry.

      (f) Privileges relating to persons commercially transporting vehicles.

      (g) Any similar privileges, benefits or exemptions relating to the operation of vehicles.

      (h) Privileges, benefits or exemptions relating to the registration of fleets of vehicles.

      (2) An agreement shall only grant the privileges, benefits and exemptions to a vehicle or the owner of a vehicle if the vehicle is any of the following:

      (a) Registered in the jurisdiction where the person registering the vehicle has a legal residence.

      (b) A commercial vehicle registered in a jurisdiction where the commercial enterprise in which the vehicle is used has a place of business. To qualify under this paragraph the vehicle must be assigned to the place of business and the place of business must be the place from which or in which the vehicle is most frequently dispatched, garaged, serviced, maintained, operated or otherwise controlled.

      (c) A commercial vehicle registered in a jurisdiction where the vehicle has been registered because of an agreement between two jurisdictions or a declaration issued by any jurisdiction.

      (3) An agreement shall retain the right of the Department of Transportation to make the final determination as to the proper place of registration of a vehicle when there is a dispute or doubt concerning the proper place of registration. An agreement shall retain the right of the department to confer with the departments of other jurisdictions affected when making a determination under this subsection.

      (4) An agreement shall not provide for any benefit, exemption or privilege with respect to fuel taxes, use fuel taxes, diesel fuel taxes, weight mile taxes or any other fees or taxes levied or assessed against the use of highways or use or ownership of vehicles except registration taxes, fees and requirements.

      (5) An agreement must provide that any vehicle registered in this state will receive a similar kind or degree of exemptions, benefits and privileges when operated in another jurisdiction that is party to the agreement as vehicles registered in the other jurisdiction receive when operated in this state.

      (6) An agreement, in the judgment of the director, shall be in the best interest of this state and its citizens, shall be fair and equitable to this state and its citizens and shall be determined on the basis and recognition of benefits that accrue to the economy of this state from the uninterrupted flow of commerce.

      (7) An agreement may authorize a vehicle that would otherwise be required to be registered in one jurisdiction to be registered in another jurisdiction without losing any benefit, exemption or privilege under the agreement if the vehicle is operated from a base located in the other jurisdiction.

      (8) An agreement may allow the lessee or lessor of a vehicle, subject to the terms and conditions of the lease to receive benefits, exemptions and privileges under the agreement.

      (9) An agreement may authorize the department to suspend or cancel any exceptions, benefits or privileges granted to any person under the agreement if the person violates any of the terms or conditions of the agreement or violates any law or rule of this state relating to vehicles.

      (10) All agreements shall be in writing and filed with the department within 10 days after execution or the effective date of the agreement, whichever is later.

      (11) An agreement may be a limited type agreement with any state bordering this state as described in this subsection. An agreement described under this subsection is subject to all of the following:

      (a) The benefits, exemptions and privileges under the agreement shall only be extended to vehicles or a class of vehicles as specified in the agreement.

      (b) The agreement shall be applicable only within an area in each state that is situated along the boundary between the states and that is substantially equal in size.

      (c) The usage permitted of the vehicles in the two areas shall be as substantially equal as may be practicable.

      (d) The areas and usage subject to the agreement shall be described in the agreement.

      (e) Proportional registration shall not be required under the agreement.

      (f) The agreement shall comply with other mandatory provisions of this section and may contain any other provisions described under this section.

      (g) A vehicle operating under the agreement may be required to obtain a permit under ORS 803.610.

      (12) An agreement may require the display or submission of evidence of registration for any vehicle operating under the agreement.

      SECTION 59. ORS 802.520 is amended to read:

      802.520. The Director of Transportation may examine the laws and requirements of any jurisdiction that issues out-of-state registration and may grant a privilege or a registration exemption described in this section to vehicles or owners of vehicles registered in that jurisdiction. All of the following apply to the authority granted by this section:

      (1) The director may only grant privileges or registration exemptions under this section to vehicles that are registered in jurisdictions that do not have an agreement with this state for privileges or registration exemptions under ORS 802.500 or 826.005 or an agreement for proportional registration with this state under ORS 826.007.

      (2) All grants of privileges and registration exemptions under this section shall be by declaration, shall be in writing and shall be filed with the Department of Transportation within 10 days after execution or effective date, whichever is later.

      (3) A declaration may grant benefits, privileges and exemptions with respect to the operation of commercial or noncommercial vehicles in this state of the same type that may be established by agreement under ORS 802.500 or 826.005.

      (4) A declaration shall only grant the privileges, benefits and exemptions to a vehicle or the owner of a vehicle if the vehicle is any of the following:

      (a) Registered in the jurisdiction where the person registering the vehicle has a legal residence.

      (b) A commercial vehicle registered in a jurisdiction where the commercial enterprise in which the vehicle is used has a place of business. To qualify under this paragraph the vehicle must be assigned to the place of business and the place of business must be the place from which or in which the vehicle is most frequently dispatched, garaged, serviced, maintained, operated or otherwise controlled.

      (c) A commercial vehicle registered in a jurisdiction where the vehicle has been registered because of an agreement between two jurisdictions or a declaration issued by any jurisdiction.

      (5) The department shall make any final determination in any case of doubt or dispute as to the proper place of registration of a vehicle, but may confer with departments of other jurisdictions affected.

      (6) A declaration shall not provide for any benefit, exemption or privilege with respect to fuel taxes, use fuel taxes, diesel fuel taxes, weight mile taxes or other fees or taxes levied or assessed against the use of highways or use or ownership of vehicles except registration taxes, fees and requirements.

      (7) A declaration shall only grant benefits, exemptions or privileges that are, in the judgment of the director, in the best interest of this state and its citizens, fair and equitable to this state and its citizens and determined on the basis and with recognition of benefits that accrue to the economy of this state from the uninterrupted flow of commerce.

      (8) A declaration may authorize a vehicle that would otherwise be required to be registered in one jurisdiction to be registered in another jurisdiction without losing any benefit, exemption or privilege under the declaration if the vehicle is operated from a base located in the other jurisdiction.

      (9) A declaration may allow the lessee or lessor of a vehicle, subject to the terms and conditions of the lease, to receive benefits, exemptions and privileges under the declaration.

      (10) A declaration may authorize the department to suspend or cancel any exemptions, benefits or privileges granted to any person under the declaration if the person violates any of the terms or conditions of the declaration or violates any law or rule of this state relating to vehicles.

      SECTION 59a. ORS 810.530 is amended to read:

      810.530. (1) A weighmaster or motor carrier enforcement officer in whose presence an offense described in this [section] subsection is committed may arrest or issue a citation for the offense in the same manner as under ORS 810.410 as if the weighmaster or motor carrier enforcement officer were a police officer. This [section] subsection applies to the following offenses:

      (a) Violation of maximum weight limits under ORS 818.020.

      (b) Violation of posted weight limits under ORS 818.040.

      (c) Violation of administratively imposed weight or size limits under ORS 818.060.

      (d) Violation of maximum size limits under ORS 818.090.

      (e) Exceeding maximum number of vehicles in combination under ORS 818.110.

      (f) Violation of posted limits on use of road under ORS 818.130.

      (g) Violation of towing safety requirements under ORS 818.160.

      (h) Operating with sifting or leaking load under ORS 818.300.

      (i) Dragging objects on highway under ORS 818.320.

      (j) Unlawful use of devices without wheels under ORS 815.155.

      (k) Unlawful use of metal objects on tires under ORS 815.160.

      (L) Operation without pneumatic tires under ORS 815.170.

      (m) Operation in violation of vehicle variance permit under ORS 818.340.

      (n) Failure to carry and display permit under ORS 818.350.

      (o) Failure to comply with commercial vehicle enforcement requirements under ORS 818.400.

      (p) Violation of manufactured structure trip permit requirements under ORS 803.600.

      (q) Violation of any provision of ORS chapter 825 or 826.

      (r) Operation without proper fenders or mudguards under ORS 815.185.

      (2) A weighmaster or motor carrier enforcement officer in whose presence an offense described in this subsection is committed by a person operating a commercial motor vehicle, or who finds evidence that an offense described in this subsection has been committed by such person, may issue a citation for the offense. The citation may be accomplished in the same manner as under ORS 810.410 as if the weighmaster or motor carrier enforcement officer were a police officer, except that the offense need not have been committed in the presence of the weighmaster or motor carrier enforcement officer. This subsection applies to the following offenses:

      (a) Failure to register under ORS 803.300.

      (b) Failure to pay registration fee under ORS 803.315.

      (c) Failure to submit a declaration of weight under ORS 803.440.

      (d) Failure to renew vehicle registration under ORS 803.455.

      (e) Failure to carry a registration card under ORS 803.505.

      (f) Failure to display registration plates under ORS 803.540.

      (g) Improper display of validating stickers under ORS 803.560.

      (h) Failure to carry or display a valid international fuel tax agreement license, valid international fuel tax agreement validating decals or a valid trip permit issued under section 12 of this 1999 Act.

      (i) Violation of dyed diesel fuel use requirements imposed by section 7 of this 1999 Act.

      [(2)] (3) The authority of a weighmaster or motor carrier enforcement officer to issue citations or arrest under this section is subject to ORS 153.510 to 153.525 and 153.535 to 153.560.

      [(3)(a)] (4)(a) A person is a weighmaster for purposes of this section if the person is a county weighmaster or a police officer.

      (b) A person is a motor carrier enforcement officer under this section if the person is duly authorized as a motor carrier enforcement officer by the Department of Transportation.

      [(4)] (5) A weighmaster or motor carrier enforcement officer may arrest or cite for those offenses described in [subsection (1)] subsections (1) and (2) of this section. A weighmaster or motor carrier enforcement officer may accept security in the same manner as a police officer under ORS 810.440 and 810.450 and may take as security for the offenses, in addition to other security permitted under this section, the sum fixed as bail for the offense.

      [(5)] (6) A weighmaster or motor carrier enforcement officer may arrest a person for the offense of failure to appear on a traffic offense under ORS 810.360 if the violation is based upon a citation for any offense described in subsection (1) or (2) of this section except those in subsection (1)(p) or (q) of this section.

      [(6)] (7) A weighmaster or motor carrier enforcement officer may exercise the same authority as a police officer under ORS 810.490 to enforce vehicle requirements and detain vehicles. A person who fails to comply with the authority of a weighmaster or motor carrier enforcement officer under this subsection is subject to penalty under ORS 818.400.

      SECTION 60. ORS 825.005 is amended to read:

      825.005. As used in this chapter:

      (1) "Carrier" or "motor carrier" means for-hire carrier or private carrier.

      (2) "Cartage carrier" means any person who undertakes to transport any class of property by motor vehicle for compensation when the transportation is performed wholly within an incorporated city or a commercial zone adjacent to an incorporated city.

      (3) "Certificate" means an authority issued to a for-hire carrier under ORS 825.110.

      (4) "Combined weight" means the weight of the motor vehicle plus the weight of the maximum load which the applicant has declared such vehicle will carry. Any declared combined weight is subject to audit and approval by the Department of Transportation. The combined weight of motor buses or bus trailers is the light weight of the vehicle plus the weight of the maximum seating capacity including the driver's seat estimated at 170 pounds per seat, exclusive of emergency seats, except that transit-type motor vehicles may use 150 pounds per seat in determining combined weight. In cases where a bus has a seating capacity which is not arranged for separate or individual seats, 18 lineal inches of such capacity shall be deemed the equivalent of a passenger seat.

      (5) "Department" means the Department of Transportation.

      [(6) "Extreme miles" or "extreme mileage" means the total miles operated by a vehicle over the public highways, except the extra miles necessarily operated in traversing detours or temporary routes on account of road blockades in the state.]

      [(7)] (6) "For-hire carrier" means:

      (a) Any person who transports persons or property for hire or who publicly purports to be willing to transport persons or property for hire by motor vehicle; or

      (b) Any person who leases, rents or otherwise provides a motor vehicle to the public and who in connection therewith in the regular course of business provides, procures or arranges for, directly, indirectly or by course of dealing, a driver or operator therefor.

      [(8)] (7) "Motor vehicle" means any self-propelled vehicle and any such vehicle in combination with any trailing units, used or physically capable of being used upon any public highway in this state in the transportation of persons or property, except vehicles operating wholly on fixed rails or tracks and electric trolley buses. "Motor vehicle" includes overdimension vehicles or vehicles permitted excessive weights pursuant to a special authorization issued by a city, county or the Department of Transportation.

      [(9)] (8) "Permit" means an authority issued to a carrier under ORS 825.102, 825.104, 825.108, 825.106 or 825.127.

      [(10)] (9) "Private carrier" means any person who operates a motor vehicle over the public highways of this state for the purpose of transporting persons or property when the transportation is incidental to a primary business enterprise, other than transportation, in which such person is engaged.

      [(11) "Privilege taxes" means the weight-mile tax and fees prescribed in this chapter.]

      [(12)] (10) "Property" includes, but is not limited to, permanent loads such as equipment, appliances, devices, or ballast that are attached to, carried on, or made a part of the vehicle and that are designed to serve some functional purpose.

      [(13)] (11) "Public highway" means every street, alley, road, highway and thoroughfare in this state used by the public or dedicated or appropriated to public use.

      [(14)] (12) "Safe for operation" means mechanical safety and compliance with rules regarding equipment and operation as are specified by law or by rule of the Department of Transportation.

      [(15)] (13) "Transit-type motor vehicle" means any passenger-carrying vehicle that does not have a separate space for transporting baggage or express.

      [(16)] (14) "Transporter" has the meaning given that term in ORS 466.005.

      SECTION 61. ORS 825.007 is amended to read:

      825.007. (1) The business of operating as a motor carrier of persons or property for hire upon the highways of this state is declared to be a business affected with the public interest. It is hereby declared to be the state transportation policy to do the following:

      (a) Promote safe, adequate, economical and efficient service and to promote the conservation of energy.

      (b) Promote sound, economic conditions in transportation.

      (c) Encourage the establishment and maintenance of reasonable rates for transportation services, without unjust discriminations, undue preferences or advantages or unfair or destructive competitive practices.

      (d) Provide specific state action immunity against all antitrust claims and prosecution in those instances when carriers lawfully develop, publish and charge rates relating to the transportation of persons or household goods and joint line rates relating to the transportation of other property and provide services specifically prescribed and subject to regulation by the Department of Transportation and in those instances when carriers lawfully engage in prior consultation for purposes described in this paragraph.

      (2) The volume of motor carrier traffic presents dangers and hazards on public highways and make it imperative that:

      (a) Stringent rules be employed, to the end that the highways may be rendered safe for the use of the general public;

      (b) The wear of such highways be controlled;

      (c) A minimum of inconvenience to other users of the highways be effected;

      (d) A minimum hindrance and stoppage to other users of the highways compatible with needs of the public for adequate transportation service, be effected;

      (e) The highways be safeguarded from improper or unnecessary usage;

      (f) Operation by irresponsible persons or any other operation threatening the safety of the public or detrimental to the general welfare be prevented;

      (g) Congestion of traffic on the highways be minimized;

      (h) The various transportation agencies of the state be adjusted and correlated so that public highways may serve the best interest of the general public; and

      (i) A method of assessing [privilege] taxes be provided to enable the further construction of highways and to provide for the operation, preservation and maintenance of highways already built.

      (3) The legislature hereby declares that to effect the ends and purposes listed in this section, this chapter is adopted.

      SECTION 62. ORS 825.020 is amended to read:

      825.020. Except as otherwise provided in this section, this chapter does not apply to the persons or vehicles described in this section. The provisions of ORS 825.100, 825.137, 825.139, 825.141, 825.160, 825.164, 825.166, 825.168, 825.210 (1) and (3), [825.212,] 825.450[,] and 825.454[, 825.470, 825.472, 825.474, 825.476, 825.480, 825.484, 825.488, 825.490, 825.492, 825.494, 825.496, 825.498, 825.504, 825.506, 825.507, 825.508 and 825.515] apply to any of the following vehicles or combinations of vehicles with a combined weight of more than 26,000 pounds:

      (1) Vehicles being used exclusively in the transportation of United States mail on a trip basis.

      (2) Vehicles being used in the transportation of persons for hire, in vehicles with a seating capacity of more than five persons, within a city and within three air miles of the city. When the three air mile radius extends into the corporate limits of another city, the two cities shall be considered as one city for the purposes of this subsection. The following apply to this subsection:

      (a) Service may also be provided to or from any area surrounding the area described under this subsection so long as the service does not compete with a carrier granted authority by the Department of Transportation under this chapter to operate in that surrounding area.

      (b) Any vehicle exempt from the provisions of this chapter under this subsection is subject to regulation by the city or cities in which it is operated.

      (3) Vehicles being used for the purpose of transporting persons or property in connection with the patrolling of forests for the prevention or fighting of forest fires.

      (4) Vehicles being used in towing or otherwise transporting vehicles at the direction of a police officer or in servicing, towing or transporting wrecked or disabled vehicles, or in towing or transporting a replacement vehicle for such wrecked or disabled vehicle if the vehicle:

      (a) Is not otherwise used in transporting goods and merchandise for compensation; and

      (b) In the case of towing, is specially constructed for that use or has a combined weight not exceeding 8,000 pounds.

      (5) Vehicles being used by a for-hire carrier to transport within this state free or at reduced rates:

      (a) The carrier's officers, agents or employees, or dependent members of the families of those individuals, or the personal effects or household goods of those individuals.

      (b) Ministers of religions, inmates of hospitals and individuals exclusively engaged in charitable and eleemosynary work.

      (c) Indigent, destitute and homeless individuals and the necessary agents employed in the transportation.

      (d) Witnesses attending legal investigations in which the carrier is interested.

      (e) Persons injured in wrecks and physicians and nurses attending those persons.

      (f) Persons providing relief in cases of general epidemic, pestilence or other emergency.

      (g) Persons traveling under commuter, party or excursion passenger tickets, if available to all persons applying under like circumstances or conditions.

      (h) Persons traveling under an exchange of passes between for-hire carriers.

      (6) Vehicles being used to transport plants, artificial and natural flowers and accompanying florist accessories in movements originating at retail shops.

      (7) Any vehicle used by a person licensed under ORS 508.235 while the person is transporting the person's own, unsold catch of fish from the point of landing to the first point where fish from the catch will be sold, placed in storage or processed in any way.

      (8) Vehicles owned or operated by truck leasing companies operated empty over the public highways for the purpose of relocation of equipment. This exemption does not apply to motor vehicles operated empty as a result of or for the purpose of transporting passengers or property.

      SECTION 63. ORS 825.022 is amended to read:

      825.022. The provisions of ORS 825.104, 825.160, 825.450[,] and 825.454[, 825.470, 825.472, 825.474, 825.476, 825.480, 825.484, 825.488, 825.490, 825.492, 825.494, 825.496 and 825.515] do not apply to any vehicle or combination of vehicles with a combined weight of 26,000 pounds or less.

      SECTION 64. ORS 825.137 is amended to read:

      825.137. (1) Certificates and permits when issued shall be valid until suspended or revoked when the carrier is found by the Department of Transportation to be in violation of this chapter or ORS chapter 818. A variance permit issued under ORS chapter 818 shall be valid for the length of time for which it is issued unless prior to that time the permit is suspended or revoked by the Department of Transportation for violation of this chapter or ORS chapter 818.

      (2) Certificates or permits, or variance permits issued pursuant to ORS chapter 818 may be suspended or canceled by the department based upon the department's own motion after notice and hearing, when the certificate or permit holder:

      (a) Or agents or employees of the holder have repeatedly violated this chapter or other highway or motor laws of this state. In applying this paragraph the department may consider violations by agents or employees of the holder that occurred prior to the time they became agents or employees of the holder, but only if the agent or employee has a substantial interest or control, directly or indirectly, in or over the operation of the holder.

      (b) Has repeatedly violated or avoided any order or rule of the department.

      (c) Is a transporter of persons or household goods and has repeatedly made unlawful rebates or repeatedly underestimated transportation charges to clients.

      (d) Has repeatedly refused or has repeatedly failed, after being requested to do so, to furnish service authorized by certificate. The department in such cases may also, in the discretion of the department, restrict the certificate to conform with operations conducted.

      (e) Has not, except for reasons beyond the control of the holder, transported persons or household goods authorized by the certificate for a period exceeding 180 consecutive days immediately preceding the filing of the complaint in the proceeding. The department in these cases may also, in the discretion of the department, restrict the certificate to conform with operations performed that were required by the public convenience and necessity.

      (f) Has not, except for reasons beyond the control of the holder, transported property or persons authorized by the permit for a period exceeding one year immediately preceding the filing of the complaint in the proceeding.

      (g) Has refused, or has failed, within the time provided, to file the annual report required by ORS 825.320 or has failed or refused to maintain records required by the department or to produce such records for examination within the time set by the department.

      (h) Has failed to appear for hearing after notice that the certificate or permit is under investigation.

      (i) Has filed with the department an application which is false with regard to the ownership, possession or control of the equipment being used or the operation being conducted.

      (3) The department shall not suspend or revoke a certificate or permit of a vehicle or person described in ORS 825.020 unless the person or vehicle is in violation of this section and ORS 825.139, 825.141, 825.160, 825.164, 825.166, 825.168, 825.210 (1) and (3), [825.212,] 825.450[,] or 825.454[, 825.470, 825.472, 825.474, 825.476, 825.480, 825.484, 825.488, 825.490, 825.492, 825.494, 825.496, 825.498, 825.504, 825.506, 825.507, 825.508 or 825.515].

      SECTION 65. ORS 825.139 is amended to read:

      825.139. (1) A certificate or permit is subject to suspension or cancellation, if the holder thereof:

      (a) Is delinquent in reporting or paying any fees, taxes or penalties due the Department of Transportation, whether imposed under this chapter [or], under ORS chapter 826 or under sections 1 to 41 of this 1999 Act; or

      [(b) Has refused or failed, within the time provided, to file a deposit or bond requested under ORS 825.506; or]

      [(c)] (b) Fails to comply with the applicable requirements for attendance at a motor carrier education program as required by ORS 825.402.

      (2) A written 10-day notice of suspension shall be given to the certificate or permit holder and unless a hearing is requested within such time, the certificate or permit shall be deemed suspended without further notice or hearing until the report, payment, bond or deposit is filed with the department or the requirements of ORS 825.402 are met.

      (3) Upon a written 10-day notice by the department, a certificate or permit may be suspended or canceled for any of the reasons set forth in subsection (1) of this section. If the certificate or permit is suspended, the filing of the report, payment, bond or deposit, or the fulfilling of the requirements of ORS 825.402 will not reinstate the authority until the suspension period has expired, except on order of the department.

      SECTION 66. ORS 825.232 is amended to read:

      825.232. (1) The Department of Transportation shall, by general order or otherwise, prescribe and enforce rules in conformity with this chapter to better accomplish the enforcement of its provisions, which shall cover and include for-hire carriers and private carriers and their operations.

      (2) The department may make such subdivisions of the carriers, as classified in this chapter, as in the opinion of the department may work to the efficient administration of this chapter and shall do all things necessary to carry out and enforce its provisions.

      (3) All rules made by the department pursuant to this chapter and filed in the office of the department have the force and effect of law.

      (4) This section does not restrict the powers of the county courts or boards of county commissioners under existing laws and amendments thereof.

      (5) Without restricting the general powers conferred upon the department to prescribe and enforce rules, the department is vested with special authority with respect to the matters listed in ORS 825.204[,] and 825.210 [and 825.212].

      SECTION 67. ORS 825.354 is amended to read:

      825.354. The Department of Transportation may appoint agents [to issue temporary passes provided in ORS 825.470 (2) and] to collect any fees and taxes required by this chapter. The department shall prescribe the duties and compensation of such agents and may require them to give bonds or irrevocable letters of credit issued by an insured institution, as defined in ORS 706.008, in such amount as the department determines appropriate, conditioned upon the faithful performance of their duties.

      SECTION 68. ORS 825.450 is amended to read:

      825.450. (1) Except as otherwise permitted under ORS 825.454 [and 825.470], the Department of Transportation shall, with respect to each self-propelled or motor-driven vehicle that is not issued an identification device under ORS chapter 826, issue an identification plate or marker. The department shall also issue a receipt stating therein the combined weight of each self-propelled or motor-driven vehicle and any train or combination of vehicles to be used therewith.

      (2) The receipt shall be carried with the motor vehicle at all times, and no person shall load any motor vehicle in excess of its combined weight permit rating thus determined except as variations may necessarily result in passenger loading. A fee of $5 shall be paid to the department for each replacement weight receipt issued.

      (3) The identification plate or marker must be fastened or placed on the motor vehicle to which it is issued in a manner prescribed by the department by rule.

      (4) Identification plates or markers issued under this section shall be valid from the first day of any calendar quarter to the last day of the fourth consecutive calendar quarter. Each carrier may select the calendar quarter in which the period will begin except that, if necessary for administrative convenience, the department may require a carrier to adopt a starting date chosen by the department.

      (5) All vehicles operating under the carrier's authority shall have the same four-quarter period of plate or marker validity. The department may allow a carrier to operate with expired plates or markers for up to one extra quarter if the renewal application has been submitted and the required fees have been paid on or before the last day of the period of validity of the plates or markers. The extension of time allowed by this subsection shall be granted only if the department determines that the extension is necessary for the administrative convenience of the department.

      SECTION 69. ORS 826.005 is amended to read:

      826.005. (1) The Department of Transportation may enter into agreements with the duly authorized representatives of any jurisdiction that issues registration to establish reciprocal privileges or registration exemptions for vehicles as described in this section. An agreement entered into by the department under the authority granted by this section may establish exemptions from proportional registration fees.

      (2) An agreement shall only grant the privileges, benefits and exemptions to a vehicle or the registrant of a vehicle if the vehicle is any of the following:

      (a) Registered in the jurisdiction where the person registering the vehicle has a legal residence.

      (b) A commercial vehicle registered in a jurisdiction where the commercial enterprise in which the vehicle is used has a place of business. To qualify under this paragraph, the vehicle must be assigned to the place of business and the place of business must be the place from which or in which the vehicle is most frequently dispatched, garaged, serviced, maintained, operated or otherwise controlled.

      (c) A commercial vehicle registered in a jurisdiction where the vehicle has been registered because of an agreement between two jurisdictions or a declaration issued by any jurisdiction.

      (3) An agreement shall retain the right of the department to make the final determination as to the proper place of registration of a vehicle when there is a dispute or doubt concerning the proper place of registration. An agreement shall retain the right of the department to confer with the departments of other jurisdictions affected when making a determination under this subsection.

      (4) An agreement shall not provide for any benefit, exemption or privilege with respect to fuel taxes, use fuel taxes, diesel fuel taxes, weight mile taxes or any other fees or taxes levied or assessed against the use of highways or use or ownership of vehicles except registration taxes, fees and requirements.

      (5) An agreement must provide that any vehicle registered in this state will receive a similar kind or degree of exemptions, benefits and privileges when operated in another jurisdiction that is party to the agreement as vehicles registered in the other jurisdiction receive when operated in this state.

      (6) An agreement, in the judgment of the department, shall be in the best interest of this state and its citizens, shall be fair and equitable to this state and its citizens and shall be determined on the basis and recognition of benefits that accrue to the economy of this state from the uninterrupted flow of commerce.

      (7) An agreement may authorize a vehicle that would otherwise be required to be registered in one jurisdiction to be registered in another jurisdiction without losing any benefit, exemption or privilege under the agreement if the vehicle is operated from a base located in the other jurisdiction.

      (8) An agreement may allow the lessee or lessor of a vehicle, subject to the terms and conditions of the lease, to receive benefits, exemptions and privileges under the agreement.

      (9) An agreement may authorize the department to suspend or cancel any exceptions, benefits or privileges granted to any person under the agreement if the person violates any of the terms or conditions of the agreement or violates any law or rule of this state relating to vehicles.

      (10) All agreements shall be in writing and filed with the department within 10 days after execution or the effective date of the agreement, whichever is later.

      (11) An agreement may be a limited type agreement with any state bordering this state as described in this subsection. An agreement described under this subsection is subject to all of the following:

      (a) The benefits, exemptions and privileges under the agreement shall only be extended to vehicles or a class of vehicles as specified in the agreement.

      (b) The agreement shall be applicable only within an area in each state that is situated along the boundary between the states and that is substantially equal in size.

      (c) The usage permitted of the vehicles in the two areas shall be as substantially equal as may be practicable.

      (d) The areas and usage subject to the agreement shall be described in the agreement.

      (e) Proportional registration shall not be required under the agreement.

      (f) The agreement shall comply with other mandatory provisions of this section and may contain any other provisions described under this section.

      (g) A vehicle operating under the agreement may be required to obtain a permit under ORS 803.610.

      (12) An agreement may require the display or submission of evidence of registration for any vehicle operating under the agreement.

      SECTION 70. ORS 826.007 is amended to read:

      826.007. The Department of Transportation may enter into agreements with the duly authorized representatives of any jurisdiction that issues out-of-state registration to provide for proportional registration of vehicles and for the apportionment of registration fees and other fixed fees and taxes on vehicles proportionally registered in this state and the other jurisdiction. All of the following apply to an agreement established under authority granted by this section:

      (1) An agreement may provide proportional registration only for commercial vehicles that are engaged in interjurisdictional commerce or combined interjurisdictional and intrajurisdictional commerce.

      (2) An agreement may provide for proportional registration for vehicles individually or in fleets but must comply with the requirements for proportional registration under ORS 826.009 for all proportionally registered vehicles and with the requirements under ORS 826.011 for all proportionally registered fleets.

      (3) An agreement may include provisions necessary to facilitate the administration of proportional registration.

      (4) Any apportionment of registration fees and other fixed vehicle fees or taxes may be made on a basis commensurate with and determined on the miles traveled on and use made of the highways of this state as compared with the miles traveled on and use made of other jurisdictions' highways, or may be made on any other equitable basis of apportionment.

      (5) No agreement shall contain any provision that requires a vehicle to be proportionally registered if the vehicle is:

      (a) Registered by this state;

      (b) Operating in this state under any vehicle permit that allows operation of an unregistered vehicle; or

      (c) Legally operated in this state under an exemption provided under ORS 803.305.

      (6) Nothing in an agreement shall affect the right of the department to adopt rules as described in this subsection. The department may adopt any rules the department deems necessary to effectuate and administer the provisions of the agreement.

      (7) An agreement shall only provide for proportional registration of vehicles if the vehicle is any of the following:

      (a) Registered in the jurisdiction where the person registering the vehicle has a legal residence.

      (b) Registered in a jurisdiction where the commercial enterprise in which the vehicle is used has a place of business where the vehicle has been assigned and from which or in which the vehicle is most frequently dispatched, garaged, serviced, maintained, operated or otherwise controlled.

      (c) Registered in a jurisdiction where the vehicle has been registered because of an agreement between two jurisdictions or a declaration issued by any jurisdiction.

      (8) An agreement shall retain the right of the department to make the final determination as to the proper place of registration of a vehicle when there is a dispute or doubt concerning the proper place of registration. An agreement shall retain the right of the department to confer with the departments of other jurisdictions affected when making a determination under this subsection.

      (9) An agreement may provide that the department may deny any person further benefits under the agreement until all fees or taxes have been paid if the department determines that the person should have proportionally registered more vehicles in this state or paid additional fees or taxes on vehicles proportionally registered in this state.

      (10) An agreement may provide for arrangements with agencies of this state or other jurisdictions for joint audits of registrants of proportionally registered vehicles and for the exchange of audit information on persons who have proportionally registered vehicles.

      (11) An agreement may authorize a vehicle that would otherwise be required to be registered in one jurisdiction to be registered in another jurisdiction without losing any benefits under the agreement if the vehicle is operated from a base located in the other jurisdiction.

      (12) An agreement may allow the lessee or lessor of a vehicle, subject to the terms and conditions of the lease, to receive benefits of proportional registration under the agreement.

      (13) An agreement may authorize the department to suspend or cancel any benefits under the agreement if the person violates any of the terms or conditions of the agreement or violates any law or rule of this state relating to vehicles.

      (14) All agreements shall be in writing and shall be filed with the department within 10 days after execution or the effective date of the agreement, whichever is later.

      (15) Vehicles that are proportionally registered under an agreement, whether individually or in a fleet, are fully registered in this state for purposes of ORS 803.300 and any other portion of the vehicle code and are accorded the same privileges and duties as other vehicles registered in this state even though the vehicle may have primary registration in some other jurisdiction. This subsection does not grant authority required for intrastate movement where such authority is required under ORS chapter 825. Such authority must be granted in accordance with ORS chapter 825.

      (16) An agreement may only provide the benefits of proportional registration to a vehicle that is registered either proportionally or otherwise in at least one other jurisdiction in addition to this one.

      (17) Nothing in an agreement shall affect the right of the department to act under this subsection. The department may refuse to issue proportional registration in this state for vehicles from jurisdictions that do not grant similar privileges for vehicles from this state.

      (18) An agreement shall not provide for any benefit, exemption or privilege with respect to fuel taxes, use fuel taxes, diesel fuel taxes, weight mile taxes or any other fees or taxes levied or assessed against the use of highways or use or ownership of vehicles except registration taxes, fees and requirements.

      (19) An agreement may control the requirements for type, manner of display, number and other provisions relating to registration plates, registration cards or other proof of registration for vehicles that are subject to the agreement.

      SECTION 71. ORS 826.031 is amended to read:

      826.031. (1) A motor carrier as defined in ORS 825.005 that is the owner of a vehicle that [is subject to the tax imposed under ORS 825.474] weighs 26,001 pounds or more and that is not registered under the proportional registration provisions of this chapter and is not registered in any other jurisdiction shall register the vehicle with the Department of Transportation if the vehicle is to be operated in this state. Registration under this section is in lieu of registration under ORS chapter 803.

      (2) The department shall determine the form of application for registration and renewal of registration and may require any information that it determines necessary to facilitate the registration process.

      (3) A vehicle registered under this section is subject to the insurance requirements of ORS 825.160 and not to the financial responsibility requirements of ORS chapter 806. Certification of compliance with financial responsibility requirements as specified in ORS 803.460 is not required for renewal of registration of a vehicle under this section.

      (4) A vehicle registered under this section shall be deemed to be fully registered in this state for any type of movement or operation, except that in those instances in which a grant of authority is required for intrastate movement or operation, no such vehicle shall be operated in intrastate commerce in this state unless the owner thereof has been granted intrastate authority or right by the department and unless the vehicle is being operated in conformity with such authority and rights.

      (5) A vehicle may be registered under this section prior to a certificate of title being issued for the vehicle but nothing in this section affects any requirement that a certificate of title be issued.

      SECTION 72. Sections 73 and 74 of this 1999 Act are added to and made a part of ORS chapter 825.

      SECTION 73. (1) Whenever practicable, and in any event no later than three years after any report of taxes or fees is filed in accordance with this chapter, ORS chapter 826, the International Registration Plan or the International Fuel Tax Agreement, the Department of Transportation shall audit the report if the department deems such audit practicable. If the department is not satisfied with the report filed or the amount of taxes or fees paid to the state by any person, the department may, not later than four years after the report was filed or the taxes or fees were paid, make a proposed assessment of additional taxes or fees due from such person based upon any information available to the department. A late payment charge shall be added to each registration assessment, in a sum equal to 10 percent of the amount of additional Oregon taxes or fees due.

      (2) Every additional assessment under subsection (1) of this section shall bear interest at the rate of one percent per month, or fraction thereof, from the last day of the month following the close of the month for which the additional assessment is imposed until paid.

      (3) If the additional Oregon registration assessment imposed exceeds by at least five percent but not more than 15 percent the amount of registration fees reported or paid, a penalty of five percent of the amount of the additional assessment shall be added thereto in addition to the 10 percent late payment charge provided in subsection (1) of this section.

      (4) If the additional Oregon registration assessment imposed exceeds by more than 15 percent the amount of registration fees reported or paid, a penalty of 20 percent of the amount of the additional assessment shall be added thereto in addition to the 10 percent late payment charge provided in subsection (1) of this section.

      (5) A penalty charge in the amount of 10 percent of the net assessment due shall be imposed on additional fuel tax assessments resulting from International Fuel Tax Agreement assessment audits.

      (6) The department shall give to the person concerned written notice of any additional assessment.

      (7) The department shall refund to any person the amount of any overpayment caused by any incorrect report.

      (8) Whenever the department has made an assessment pursuant to this section that has become final pursuant to section 74 of this 1999 Act, the department may not reopen or reassess such taxes, interest or penalties unless the department is satisfied that the taxpayer fraudulently or with intent to evade taxation destroyed, concealed or withheld any books, accounts, papers, records or memoranda required to be maintained by the taxpayer pursuant to this chapter, ORS chapter 826 or the rules of the department.

      SECTION 74. (1) Any person against whom an assessment is made under section 73 of this 1999 Act may petition the Department of Transportation for a reassessment within 30 days after service upon the person of notice. If a petition is not filed within the 30-day period, the assessment becomes final and further appeal is waived. If a petition for reassessment is filed within the 30-day period, the department shall reconsider the assessment and, if the person has requested a hearing in the petition, shall grant such person a hearing and give the person 10 days' notice of the time and place of the hearing. The department may continue the hearing from time to time as may be necessary. The decision of the department upon a petition for reassessment shall become final 30 days after service of notice of the decision upon the person concerned.

      (2) The department may waive or reduce the late payment charge, penalty and interest amounts under section 73 of this 1999 Act on such terms as the department considers proper if request for waiver or reduction is filed within 30 days after service of notice of assessment upon the person concerned, or as part of the pleas made in the department's reconsideration of the assessment. Consideration of waiver or reduction of late payment, penalty and interest charges on audits completed pursuant to the International Fuel Tax Agreement or the International Registration Plan is contingent on authority granted by the appropriate agreement.

      (3) Every assessment made by the department under section 73 of this 1999 Act becomes due and payable at the time it becomes final. If the assessment is not paid to the department when due and payable, there shall be added to the assessment a penalty of 10 percent of the amount of the tax or, in the case of registration fees, of the Oregon registration fees due.

      (4) If any person who has requested a hearing pursuant to this section fails to withdraw the petition for reassessment at least five days before the date of the hearing and fails to appear at the scheduled hearing, the department may require such person to pay a charge of $150 in addition to any other fees, taxes and charges that may be imposed.

      (5) A petition for reassessment under subsection (1) of this section or a request for waiver or reduction under subsection (2) of this section is considered filed upon receipt of the petition or request in the office designated by the department.

      SECTION 75. ORS 825.500 is amended to read:

      825.500. (1) Interest and penalties for delinquent payments of road use assessment fees payable pursuant to the provisions of ORS 818.225 and of single-trip nondivisible load permits shall be calculated in the same manner that interest and penalties are calculated for registration fees under [ORS 825.490 and 825.494] section 73 of this 1999 Act.

      (2) An audit conducted by the Department of Transportation pursuant to its authority under this chapter may include an examination of records of the carrier pertaining to the road use assessment fee imposed under ORS 818.225. If the audit shows that movement by a carrier exceeds the mileage authorized by a single-trip nondivisible load permit, the department shall determine the amount of the road use assessment fee that is due. The department shall collect the amount due and may impose any penalties or additional assessments authorized by this chapter for delinquent payment of taxes.

      SECTION 76. ORS 825.504 is amended to read:

      825.504. (1) If any tax, or fee in lieu of tax, reported due, or any final assessment made by the Department of Transportation under [ORS 825.490, 825.494 and 825.496] section 73 or 74 of this 1999 Act, including any penalties or charges therein imposed, or any final penalty imposed under ORS 825.950, 825.955 or 825.960, is not paid in full, the department may issue a warrant under the department's official seal directed to the sheriff of any county of the state commanding the sheriff to levy upon and sell the real and personal property of the taxpayer found within that county, for payment of the amount thereof, with the added penalties or charges, interest and the cost of executing the warrant, and to return such warrant to the department and pay to the department the money collected by virtue thereof by a time to be specified therein, not less than 60 days from the date of the warrant.

      (2) The sheriff shall, within five days after the receipt of the warrant, record with the clerk of the county a copy thereof, and thereupon the clerk shall enter in the County Clerk Lien Record the name of the taxpayer mentioned in the warrant, and the amount of the tax or portion thereof and penalties or charges for which the warrant is issued and the date when such copy is recorded. Thereupon the amount of the warrant so recorded shall become a lien upon the title to and interest in property of the taxpayer against whom it is issued in the same manner as a judgment duly docketed.

      (3) The sheriff thereupon shall proceed upon the same in all respects, with like effect and in the same manner prescribed by law in respect to executions issued against property upon judgment of a court of record, and shall be entitled to the same fees for services in executing the warrant, to be added to and collected as a part of the warrant liability.

      (4) In the discretion of the Department of Transportation, a warrant of like terms, force and effect to levy upon funds of the taxpayer in possession of the Department of Revenue may be issued and directed to any agent authorized by the Department of Transportation to collect taxes payable under this chapter, and in the execution thereof the agent shall have all of the powers conferred by law upon sheriffs but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.

      (5) The procedures authorized by this section may also be used for collection of any fees and penalties imposed on persons registering vehicles under ORS chapter 826.

      SECTION 77. ORS 825.515 is amended to read:

      825.515. [(1)] Every [for-hire carrier and private] motor carrier shall keep daily records[, upon forms prescribed by the Department of Transportation,] of all vehicles used [during the current month].

      [(2) On or before the last day of the month following, except as otherwise permitted under ORS 825.492, they shall certify to the department, upon forms prescribed therefor, the true and correct summaries of their daily records which shall show the extreme miles traveled in this state during the preceding month, the amount of fuel tax paid to the state during the preceding month, and such other information as the department may require.]

      [(3)] The daily records shall be kept on file in the office of the motor carrier and thereafter preserved [until written permission for their destruction is given by the department] for four years.

      SECTION 78. ORS 825.517 is amended to read:

      825.517. (1) The following are not public records unless the public interest requires disclosure in the particular instance:

      (a) Reports from motor carriers required to be filed with the Department of Transportation in connection with the imposition or collection of any tax or fee.

      (b) Information collected by the department from a motor carrier for the purpose of conducting a tax or fee audit.

      (2) A motor carrier to whom the information pertains, or a person who has written permission from the carrier, may inspect information described in subsection (1) of this section.

      (3) The department, upon request or as required by law, shall disclose information from the records described in subsection (1) of this section to a government agency for use in carrying out its governmental functions.

      SECTION 79. (1) Upon the request of the Department of Transportation, the Department of State Police shall furnish to the authorized staff of the Department of Transportation any information about an applicant for a license under section 13 of this 1999 Act that the Department of State Police may have in its possession from its central bureau of criminal identification, including but not limited to manual or computerized criminal offender information.

      (2)(a) If the background investigation conducted under subsection (1) of this section does not disclose any activity that would disqualify an applicant from becoming a diesel fuel licensee pursuant to section 15 of this 1999 Act, the Department of State Police shall conduct nationwide criminal records checks of the applicant through the Federal Bureau of Investigation by use of the applicant's fingerprints and shall report the results to the authorized staff of the Department of Transportation, who must be specifically authorized to receive the information.

      (b) The Federal Bureau of Investigation shall return the fingerprint cards used to conduct the criminal records checks and shall not keep any record of the fingerprints. However, if the policy of the Federal Bureau of Investigation authorizing return of the fingerprint cards is changed, the Department of State Police shall cease to send the cards to the Federal Bureau of Investigation but shall continue to process the information through other available resources.

      (c) When the Federal Bureau of Investigation returns the fingerprint cards to the Department of State Police, the Department of State Police shall maintain the fingerprint cards in its files.

      (3) For purposes of requesting and receiving the information and data described in subsections (1) and (2) of this section, the Department of Transportation is a designated agency for purposes of ORS 181.010 to 181.560 and 181.715 to 181.730.

      SECTION 80. (1) All diesel fuel held by a person required to be licensed under section 11 of this 1999 Act on the operative date of section 2 of this 1999 Act on which no tax has been paid shall be subject to a one-time inventory tax. Persons subject to the inventory tax shall:

      (a) Take an inventory of all undyed diesel fuel in their possession to determine the number of gallons held in storage on the operative date of section 2 of this 1999 Act;

      (b) File a report with the Department of Transportation showing the number of gallons held in storage; and

      (c) Pay a tax not more than 30 days after the inventory date based upon the number of gallons held in storage multiplied by the tax rate specified in section 2 of this 1999 Act.

      (2) In determining the amount of tax due under this section, an amount may be excluded that represents the level of undyed diesel fuel that cannot be pumped out of the tank because the fuel is below the mouth of the draw pipe. For this purpose, 200 gallons may be deducted for storage tanks with a capacity of 10,000 gallons or less and 400 gallons may be deducted for tanks with a capacity exceeding 10,000 gallons.

      SECTION 81. The Department of Transportation shall forecast the amount of revenue that will be generated by the tax rate established by section 2 of this 1999 Act and the registration fees established by the amendments to ORS 803.420 (10) by section 45 of this 1999 Act for the period July 1, 2000, to January 1, 2001. If actual revenues from the tax and registration fees for the period July 1, 2000, to January 1, 2001, are more than five percent higher or lower than the amount forecast, then notwithstanding ORS 171.132, the Governor shall submit a proposal to the Legislative Assembly by March 1, 2001, to adjust the tax rate or registration fees or both. The purpose of the adjustment shall be to assure that vehicles weighing more than 26,000 pounds are paying their appropriate share of highway costs as determined by the highway cost responsibility study.

      SECTION 82. Section 81 of this 1999 Act is repealed on December 1, 2001.

      SECTION 83. (1) Once every two years, the Office of Economic Analysis of the Oregon Department of Administrative Services shall conduct either a full highway cost responsibility study or an examination of data collected since the previous study. The purposes of the study or examination of data shall be to determine the proportionate share that each class of road user should pay for the costs of maintenance, operation and improvement of highways, roads and streets in the state, and whether each class is paying that share. A report on the results of the study or examination of data shall be submitted to the legislative revenue committees and the legislative committees with primary responsibility for transportation by January 31 of each odd-numbered year.

      (2) The report shall include recommended adjustments to the fees in ORS 803.420 (10) that are needed in order to maintain cost responsibility. If the study or examination of data indicates that the heavy vehicle share has been underpaid since the last report, the recommended adjustments shall include recovery of the amount of the underpayment. If the study or examination of data indicates that the heavy vehicle share has been overpaid, the recommended adjustments shall include credit for the amount of the overpayment.

      (3) Based on the report, the Legislative Assembly shall enact adjustments to the fee schedule in ORS 803.420 (10) if the report indicates that adjustments are necessary to maintain cost responsibility. If the Legislative Assembly has not enacted adjustments by June 1 of an odd-numbered year, the Governor is authorized and directed to order implementation of any fee adjustments recommended in the report by June 30 of the odd-numbered year. Fee adjustments ordered by the Governor shall take effect on January 1 of the next even-numbered year.

      (4) For purposes of this section, the two classes of road users are light vehicles and heavy vehicles. Light vehicles are vehicles with a gross weight of 26,000 pounds or less, and heavy vehicles are trucks and other vehicles with a gross weight of 26,001 pounds or more.

      SECTION 83a. The first highway cost responsibility study required by section 83 of this 1999 Act shall be completed by January 31, 2003.

      SECTION 84. Section 85 of this 1999 Act is added to and made a part of ORS chapter 825.

      SECTION 85. No governmental body in Oregon may require a commercial motor vehicle or the operator of a commercial motor vehicle to be equipped with or to use an electronic device that is intended to identify the location of the vehicle.

      SECTION 86. (1) Notwithstanding the repeal of ORS 825.490, 825.494 and 825.496 by section 87 of this 1999 Act, the Department of Transportation may follow the provisions of ORS 825.490 (1997 Edition), 825.494 (1997 Edition) and 825.496 (1997 Edition) for the purpose of auditing carriers and collecting taxes, interest, penalties and other liabilities due to the department that have accrued prior to the operative date of section 87 of this 1999 Act.

      (2) This section is repealed on December 31, 2003.

      SECTION 87. ORS 803.108, 825.212, 825.470, 825.472, 825.474, 825.476, 825.480, 825.482, 825.484, 825.486, 825.488, 825.490, 825.492, 825.494, 825.496, 825.502, 825.506, 825.507 and 825.550 are repealed.

      SECTION 88. Sections 1 to 41, 46, 47, 72 to 74 and 79 to 86 of this 1999 Act, the amendments to statutes by sections 43 to 45, 48 to 71 and 75 to 78 of this 1999 Act and the repeal of statutes by section 87 of this 1999 Act become operative on July 1, 2000.

      SECTION 89. On November 1, 1999, ORS 319.020 is amended to read:

      319.020. (1) Subject to subsections (2) to (4) of this section, in addition to the taxes otherwise provided for by law, every dealer engaging in the dealer's own name, or in the name of others, in the first sale, use or distribution of motor vehicle fuel or aircraft fuel or withdrawal of motor vehicle fuel or aircraft fuel for sale, use or distribution within areas in this state within which the state lacks the power to tax the sale, use or distribution of motor vehicle fuel or aircraft fuel, shall:

      (a) Not later than the 25th day of each calendar month, render a statement to the Department of Transportation of all motor vehicle fuel or aircraft fuel sold, used, distributed or so withdrawn by the dealer in the State of Oregon as well as all such fuel sold, used or distributed in this state by a purchaser thereof upon which sale, use or distribution the dealer has assumed liability for the applicable license tax during the preceding calendar month.

      (b) Except as provided in ORS 319.270, pay a license tax computed on the basis of [24] 26 cents per gallon on the first sale, use or distribution of such motor vehicle fuel or aircraft fuel so sold, used, distributed or withdrawn as shown by such statement in the manner and within the time provided in ORS 319.010 to 319.430.

      (2) When aircraft fuel is sold, used or distributed by a dealer, the license tax shall be computed on the basis of three cents per gallon of fuel so sold, used or distributed, except that when aircraft fuel usable in aircraft operated by turbine engines (turbo-prop or jet) is sold, used or distributed, the tax rate shall be one-half of one cent per gallon.

      (3) In lieu of claiming refund of the tax paid on motor vehicle fuel consumed by such dealer in nonhighway use as provided in ORS 319.280, 319.290 and 319.320, or of any prior erroneous payment of license tax made to the state by such dealer, the dealer may show such motor vehicle fuel as a credit or deduction on the monthly statement and payment of tax.

      (4) The license tax computed on the basis of the sale, use, distribution or withdrawal of motor vehicle or aircraft fuel shall not be imposed wherever such tax is prohibited by the Constitution or laws of the United States with respect to such tax.

      SECTION 90. On January 1, 2000, ORS 319.020, as amended by section 89 of this 1999 Act, is amended to read:

      319.020. (1) Subject to subsections (2) to (4) of this section, in addition to the taxes otherwise provided for by law, every dealer engaging in the dealer's own name, or in the name of others, in the first sale, use or distribution of motor vehicle fuel or aircraft fuel or withdrawal of motor vehicle fuel or aircraft fuel for sale, use or distribution within areas in this state within which the state lacks the power to tax the sale, use or distribution of motor vehicle fuel or aircraft fuel, shall:

      (a) Not later than the 25th day of each calendar month, render a statement to the Department of Transportation of all motor vehicle fuel or aircraft fuel sold, used, distributed or so withdrawn by the dealer in the State of Oregon as well as all such fuel sold, used or distributed in this state by a purchaser thereof upon which sale, use or distribution the dealer has assumed liability for the applicable license tax during the preceding calendar month.

      (b) Except as provided in ORS 319.270, pay a license tax computed on the basis of [26] 29 cents per gallon on the first sale, use or distribution of such motor vehicle fuel or aircraft fuel so sold, used, distributed or withdrawn as shown by such statement in the manner and within the time provided in ORS 319.010 to 319.430.

      (2) When aircraft fuel is sold, used or distributed by a dealer, the license tax shall be computed on the basis of three cents per gallon of fuel so sold, used or distributed, except that when aircraft fuel usable in aircraft operated by turbine engines (turbo-prop or jet) is sold, used or distributed, the tax rate shall be one-half of one cent per gallon.

      (3) In lieu of claiming refund of the tax paid on motor vehicle fuel consumed by such dealer in nonhighway use as provided in ORS 319.280, 319.290 and 319.320, or of any prior erroneous payment of license tax made to the state by such dealer, the dealer may show such motor vehicle fuel as a credit or deduction on the monthly statement and payment of tax.

      (4) The license tax computed on the basis of the sale, use, distribution or withdrawal of motor vehicle or aircraft fuel shall not be imposed wherever such tax is prohibited by the Constitution or laws of the United States with respect to such tax.

      SECTION 91. On November 1, 1999, ORS 319.530 is amended to read:

      319.530. (1) To compensate this state partially for the use of its highways, an excise tax hereby is imposed at the rate of [24] 26 cents per gallon on the use of fuel in a motor vehicle. Except as otherwise provided in subsections (2) and (3) of this section, 100 cubic feet of fuel used or sold in a gaseous state, measured at 14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable at the same rate as a gallon of liquid fuel.

      (2) One hundred twenty cubic feet of compressed natural gas used or sold in a gaseous state, measured at 14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable at the same rate as a gallon of liquid fuel.

      (3) One and three-tenths liquid gallons of propane at 60 degrees Fahrenheit is taxable at the same rate as a gallon of other liquid fuel.

      SECTION 92. On January 1, 2000, ORS 319.530, as amended by section 91 of this 1999 Act, is amended to read:

      319.530. (1) To compensate this state partially for the use of its highways, an excise tax hereby is imposed at the rate of [26] 29 cents per gallon on the use of fuel in a motor vehicle. Except as otherwise provided in subsections (2) and (3) of this section, 100 cubic feet of fuel used or sold in a gaseous state, measured at 14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable at the same rate as a gallon of liquid fuel.

      (2) One hundred twenty cubic feet of compressed natural gas used or sold in a gaseous state, measured at 14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable at the same rate as a gallon of liquid fuel.

      (3) One and three-tenths liquid gallons of propane at 60 degrees Fahrenheit is taxable at the same rate as a gallon of other liquid fuel.

      SECTION 93. ORS 818.225 is amended to read:

      818.225. (1)(a) In addition to any fee for a single-trip nondivisible load permit, a person who is issued the permit or who operates a vehicle in a manner that requires the permit is liable for payment of a road use assessment fee of [five and two-tenths cents per equivalent single-axle load mile traveled. As used in this subsection, "equivalent single-axle load" means the relationship between actual or requested weight and an 18,000 pound single-axle load as determined by the American Association of State Highway and Transportation Officials Road Tests reported at the Proceedings Conference of 1962. The Department of Transportation may adopt rules to standardize the determination of equivalent single-axle load computation based on average highway conditions.] $3 per ton over 98,000 pounds.

      (b) If the road use assessment fee is not collected at the time of issuance of the permit, the Department of Transportation shall bill the permittee for the amount due. The account shall be considered delinquent if not paid within 60 days of billing.

      [(c) The miles of travel authorized by a single-trip nondivisible load permit shall be exempt from taxation under ORS chapter 825.]

      (2) The department by rule may establish procedures for payment, collection and enforcement of the fees and assessments established by this chapter.

      SECTION 94. ORS 825.476 is amended to read:

      825.476.

[_________________________________________________________________]

 

MILEAGE TAX RATE TABLE "A"

 

Declared Combined                 Fee Rates

 

Weight Groups                          Per Mile

  (Pounds)                                   (Mills)

 

26,001   to    28,000                    41.5

28,001   to    30,000                    44.0

30,001   to    32,000                    46.0

32,001   to    34,000                    48.0

34,001   to    36,000                    50.0

36,001   to    38,000                    52.5

38,001   to    40,000                    54.5

40,001   to    42,000                    56.5

42,001   to    44,000                    58.5

44,001   to    46,000                    60.5

46,001   to    48,000                    62.5

48,001   to    50,000                    64.5

50,001   to    52,000                    67.0

52,001   to    54,000                    69.5

54,001   to    56,000                    72.0

56,001   to    58,000                    75.0

58,001   to    60,000                    78.5

60,001   to    62,000                    82.5

62,001   to    64,000                    87.0

64,001   to    66,000                    92.0

66,001   to    68,000                    98.5

68,001   to    70,000                  105.5

70,001   to    72,000                  112.5

72,001   to    74,000                  119.0

74,001   to    76,000                  125.0

76,001   to    78,000                  131.0

78,001   to    80,000                  136.5

[_________________________________________________________________]

 

AXLE-WEIGHT MILEAGE

TAX RATE TABLE "B"

 

Declared Combined                              Number of Axles

Weight Groups                   5               6                7                8              9 or

     (Pounds)                                                      (Mills)                           more

 

80,001    to    82,000      141.0        129.0         120.5         114.5         108.0

82,001    to    84,000      145.5        131.0         122.5         116.0         109.5

84,001    to    86,000      150.0        134.0         124.5         117.5         111.0

86,001    to    88,000      155.0        137.0         126.5         119.5         112.5

88,001    to    90,000      161.0        140.5         128.5         121.5         114.5

90,001    to    92,000      168.0        144.5         130.5         123.5         116.5

92,001    to    94,000      175.5        148.5         132.5         125.5         118.0

94,001    to    96,000      183.5        153.0         135.0         127.5         120.0

96,001    to    98,000      192.0        158.5         138.0         129.5         122.0

98,001    to  100,000                       164.5         141.0         132.0         124.0

100,001  to  102,000                                         144.0         135.0         126.0

102,001  to  104,000                                         147.0         138.0         128.5

104,001  to  105,500                                         151.0         141.0         131.0

[_________________________________________________________________]

___________________________________________________________________

 

MILEAGE TAX RATE TABLE "A"

 

Declared Combined               Fee Rates

Weight Groups                        Per Mile

  (Pounds)                                   (Mills)

 

26,001   to    28,000                    43.4

28,001   to    30,000                    46.0

30,001   to    32,000                    48.1

32,001   to    34,000                    50.2

34,001   to    36,000                    52.3

36,001   to    38,000                    54.9

38,001   to    40,000                    57.0

40,001   to    42,000                    59.1

42,001   to    44,000                    61.2

44,001   to    46,000                    63.3

46,001   to    48,000                    65.4

48,001   to    50,000                    67.5

50,001   to    52,000                    70.1

52,001   to    54,000                    72.7

54,001   to    56,000                    75.3

56,001   to    58,000                    78.5

58,001   to    60,000                    82.1

60,001   to    62,000                    86.3

62,001   to    64,000                    91.0

64,001   to    66,000                    96.3

66,001   to    68,000                  103.1

68,001   to    70,000                  110.4

70,001   to    72,000                  117.7

72,001   to    74,000                  124.5

74,001   to    76,000                  130.8

76,001   to    78,000                  137.1

78,001   to    80,000                  142.8

___________________________________________________________________

 

AXLE-WEIGHT MILEAGE

TAX RATE TABLE "B"

 

Declared Combined                              Number of Axles

Weight Groups                 5               6                7                8              9 or

     (Pounds)                                                     (Mills)                          more

 

80,001    to    82,000      147.5       135.0         126.1         119.8         113.0

82,001    to    84,000      152.3       137.1         128.2         121.4         114.6

84,001    to    86,000      157.0       140.2         130.3         123.0         116.2

86,001    to    88,000      162.2       143.4         132.4         125.0         117.7

88,001    to    90,000      168.5       147.0         134.5         127.1         119.8

90,001    to    92,000      175.8       151.2         136.6         129.2         121.9

92,001    to    94,000      183.6       155.4         138.7         131.3         123.5

94,001    to    96,000      192.0       160.1         141.3         133.4         125.6

96,001    to    98,000      200.9       165.9         144.4         135.5         127.7

98,001    to  100,000                      172.1         147.5         138.1         129.8

100,001  to  102,000                                         150.7         141.3         131.8

102,001  to  104,000                                         153.8         144.4         134.5

104,001  to  105,500                                         158.0         147.5         137.1

___________________________________________________________________

 

      SECTION 95. ORS 825.480 is amended to read:

      825.480. (1)(a) In lieu of other fees provided in ORS 825.474, carriers engaged in operating motor vehicles in the transportation of logs, poles, peeler cores or piling may pay annual fees for such operation computed at the rate of [five dollars and fifty-five cents] $5.69 for each 100 pounds of declared combined weight.

      (b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.

      (2) The annual fees provided in subsections (1), [(4) and (5)] (3) and (4) of this section may be paid on a monthly basis. Any carrier electing to pay fees under this method may not change an election during the same calendar year in which the election is made, but may be relieved from the payment due for any month on a motor vehicle which is not operated. A carrier electing to pay fees under this method shall report and pay these fees on or before the 10th of each month for the preceding month's operations. A monthly report shall be made on all vehicles on the annual fee basis including any vehicle not operated for the month.

      [(3)(a) In lieu of the fees provided in ORS 825.470 to 825.474, motor vehicles described in ORS 825.024 with a combined weight of less than 46,000 pounds that are being operated under a permit issued under ORS 825.102 may pay annual fees for such operation computed at the rate of four dollars and fifty-five cents for each 100 pounds of declared combined weight.]

      [(b) The annual fees provided in this subsection shall be paid in advance but may be paid on a monthly basis on or before the first day of the month. A carrier may be relieved from the fees due for any month during which the motor vehicle is not operated for hire if a statement to that effect is filed with the Department of Transportation on or before the fifth day of the first month for which relief is sought.]

      [(4)(a)] (3)(a) In lieu of other fees provided in ORS 825.474, carriers engaged in the operation of motor vehicles equipped with dump bodies and used in the transportation of sand, gravel, rock, dirt, debris, cinders, asphaltic concrete mix, metallic ores and concentrates or raw nonmetallic products, whether crushed or otherwise, moving from mines, pits or quarries may pay annual fees for such operation computed at the rate of [five dollars and fifty cents] $5.69 for each 100 pounds of declared combined weight.

      (b) Any carrier electing to pay fees under this method may, as to vehicles otherwise exempt for taxation, elect to be taxed on the mileage basis for movements of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, servicing or moving from one exempt highway operation to another.

      [(5)(a)] (4)(a) In lieu of other fees provided in ORS 825.474, carriers engaged in operating motor vehicles in the transportation of wood chips, sawdust, barkdust, hog fuel or shavings may pay annual fees for such operation computed at the rate of [twenty-two dollars and forty cents] $23.19 for each 100 pounds of declared combined weight.

      (b) Any carrier electing to pay under this method may, as to vehicles otherwise exempt from taxation, elect to be taxed on the mileage basis for movement of such empty vehicles over public highways whenever operations are for the purpose of repair, maintenance, service or moving from one exempt highway operation to another.

      NOTE: Section 96 was deleted by amendment. Subsequent sections were not renumbered.

      SECTION 97. Notwithstanding ORS 366.524, from the operative date of the amendments to ORS 319.020 and 319.530 by sections 89 and 91 of this 1999 Act, through December 31, 1999, the increase in taxes by the amendments to ORS 319.020 and 319.530 by sections 89 and 91 of this 1999 Act shall be allocated to the Department of Transportation to be used for preservation of highways.

      SECTION 98. On January 1, 2000, ORS 366.524 is amended to read:

      366.524. The taxes collected under ORS 319.020, 319.530, 803.420, 818.225, 825.476 and 825.480 shall be allocated as provided in subsections (1) to (4) of this section:

      (1) 82.2324 percent shall be allocated 24.38 percent to counties under ORS 366.525 and 15.57 percent to cities under ORS 366.800.

      (2) 8.1898 percent shall be allocated as follows:

      (a) $3 million shall be transferred to the Eastern Oregon Federal Forest Safety Net Account established by section 103 of this 1999 Act and $3 million shall be transferred to the Disaster Relief Account established by section 108a of this 1999 Act.

      (b) $1 million shall be transferred to the account established under ORS 366.805.

      (c) $750,000 shall be transferred to the account established under ORS 366.541.

      (d) The remainder shall be allocated 60 percent to counties under ORS 366.525 and 40 percent to cities under ORS 366.800.

      (3) 6.4770 percent shall be allocated to state highway programs, including payment of the principal and interest on the bonds described in ORS 367.625.

      (4) 3.1008 percent shall be allocated to the Department of Transportation for modernization, maintenance and preservation.

      SECTION 98a. On July 1, 2000, ORS 366.524, as amended by section 98 of this 1999 Act, is amended to read:

      366.524. The taxes collected under ORS 319.020, 319.530, 803.420, 818.225[, 825.476 and 825.480] and section 2 of this 1999 Act shall be allocated as provided in subsections (1) to (4) of this section:

      (1) 82.2324 percent shall be allocated 24.38 percent to counties under ORS 366.525 and 15.57 percent to cities under ORS 366.800.

      (2) 8.1898 percent shall be allocated as follows:

      (a) $3 million shall be transferred to the Eastern Oregon Federal Forest Safety Net Account established by section 103 of this 1999 Act and $3 million shall be transferred to the Disaster Relief Account established by section 108a of this 1999 Act.

      (b) $1 million shall be transferred to the account established under ORS 366.805.

      (c) $750,000 shall be transferred to the account established under ORS 366.541.

      (d) The remainder shall be allocated 60 percent to counties under ORS 366.525 and 40 percent to cities under ORS 366.800.

      (3) 6.4770 percent shall be allocated to state highway programs, including payment of the principal and interest on the bonds described in ORS 367.625.

      (4) 3.1008 percent shall be allocated to the Department of Transportation for modernization, maintenance and preservation.

      NOTE: Sections 99 through 101 were deleted by amendment. Subsequent sections were not renumbered.

      SECTION 102. ORS 803.420 is amended to read:

      803.420. This section establishes registration fees for vehicles. If there is uncertainty as to the classification of a vehicle for purposes of the payment of registration fees under the vehicle code, the Department of Transportation may classify the vehicle to [assure] ensure that registration fees for the vehicle are the same as for vehicles the department determines to be comparable. The registration fees for the vehicle shall be those based on the classification determined by the department. The fees described in this section are for an entire registration period for the vehicle as described under ORS 803.415, unless the vehicle is registered quarterly. The department shall apportion any fee under this section to reflect the number of quarters registered for a vehicle registered for a quarterly registration period under ORS 803.415. The fees are payable when a vehicle is registered and upon renewal of registration. Except as provided in ORS 801.041 (3) and 801.042 (7), the fee shall be increased by any amount established by the governing body of a county or by the governing body of a district, as defined in ORS 801.237 under ORS 801.041 or 801.042 as an additional registration fee for the vehicle. The fees for registration of vehicles are as follows:

      (1) Vehicles not otherwise provided for in this section or ORS 820.580 or 821.320, [$30] $40.

      (2) Mopeds, $9.

      (3) Motorcycles, $9.

      (4) Government-owned vehicles registered under ORS 805.040, $2.

      (5) State-owned vehicles registered under ORS 805.045, $2 on registration or renewal.

      (6) Undercover vehicles registered under ORS 805.060, $2 on registration or renewal.

      (7) Antique vehicles registered under ORS 805.010, $30.

      (8) Vehicles of special interest registered under ORS 805.020, $45.

      (9) Electric vehicles as follows:

      (a) The registration fee for an electric vehicle not otherwise described in this subsection is $60.

      (b) The registration fee for electric vehicles that have two or three wheels is $30. This paragraph does not apply to electric mopeds. Electric mopeds are subject to the same registration fee as otherwise provided for mopeds under this section.

      (c) The registration fees for the following electric vehicles are the same as for comparable nonelectric vehicles described in this section plus 50 percent of such fee:

      (A) Motor homes.

      (B) Commercial buses.

      (C) Vehicles registered as farm vehicles under ORS 805.300.

      (D) Vehicles required to establish registration weight under ORS 803.430 or 826.013.

      (10) Motor vehicles required to establish a registration weight under ORS 803.430 or 826.013, and commercial buses as provided in the following chart, based upon the weight submitted in the declaration of weight prepared under ORS 803.435 or 826.015:

___________________________________________________________________

 

     Weight in Pounds            Fee

 

   8,000   or         less         $   [15]   20

   8,001   to    10,000           [110]   75

10,001   to    12,000            [125] 135

12,001   to    14,000            [140] 160

14,001   to    16,000            [155] 230

16,001   to    18,000            [170] 230

18,001   to    20,000            [190] 230

20,001   to    22,000            [205] 230

22,001   to    24,000            [225] 230

24,001   to    26,000            [245] 230

26,001   to    28,000                     120

28,001   to    30,000                     125

30,001   to    32,000                     135

32,001   to    34,000                     140

34,001   to    36,000                     150

36,001   to    38,000                     155

38,001   to    40,000                     165

40,001   to    42,000                     170

42,001   to    44,000                     180

44,001   to    46,000                     185

46,001   to    48,000                     190

48,001   to    50,000                     200

50,001   to    52,000                     210

52,001   to    54,000                     215

54,001   to    56,000                     220

56,001   to    58,000                     230

58,001   to    60,000                     240

60,001   to    62,000                     250

62,001   to    64,000                     260

64,001   to    66,000                     265

66,001   to    68,000                     275

68,001   to    70,000                     280

70,001   to    72,000                     290

72,001   to    74,000                     295

74,001   to    76,000                     305

76,001   to    78,000                     310

78,001   to    80,000                     320

80,001   to    82,000                     325

82,001   to    84,000                     335

84,001   to    86,000                     340

86,001   to    88,000                     350

88,001   to    90,000                     355

90,001   to    92,000                     365

92,001   to    94,000                     370

94,001   to    96,000                     380

96,001   to    98,000                     385

98,001   to  100,000                     390

100,001  to  102,000                     400

102,001  to  104,000                     405

104,001  to  105,500                     415

___________________________________________________________________

 

      (11)(a) Motor vehicles with a registration weight of more than 8,000 pounds that are described in ORS 825.015, that are operated by a charitable organization as described in ORS 825.017 (15), that are certified under ORS 822.205 or that are used exclusively to transport manufactured structures, as provided in the following chart:

___________________________________________________________________

 

Weight in Pounds Fee

 

   8,001   to    10,000         $            50

10,001   to    12,000                       60

12,001   to    14,000                       65

14,001   to    16,000                       75

16,001   to    18,000                       80

18,001   to    20,000                       90

20,001   to    22,000                       95

22,001   to    24,000                     105

24,001   to    26,000                     110

26,001   to    28,000                     120

28,001   to    30,000                     125

30,001   to    32,000                     135

32,001   to    34,000                     140

34,001   to    36,000                     150

36,001   to    38,000                     155

38,001   to    40,000                     165

40,001   to    42,000                     170

42,001   to    44,000                     180

44,001   to    46,000                     185

46,001   to    48,000                     190

48,001   to    50,000                     200

50,001   to    52,000                     210

52,001   to    54,000                     215

54,001   to    56,000                     220

56,001   to    58,000                     230

58,001   to    60,000                     240

60,001   to    62,000                     250

62,001   to    64,000                     260

64,001   to    66,000                     265

66,001   to    68,000                     275

68,001   to    70,000                     280

70,001   to    72,000                     290

72,001   to    74,000                     295

74,001   to    76,000                     305

76,001   to    78,000                     310

78,001   to    80,000                     320

80,001   to    82,000                     325

82,001   to    84,000                     335

84,001   to    86,000                     340

86,001   to    88,000                     350

88,001   to    90,000                     355

90,001   to    92,000                     365

92,001   to    94,000                     370

94,001   to    96,000                     380

96,001   to    98,000                     385

98,001   to  100,000                     390

100,001  to  102,000                     400

102,001  to  104,000                     405

104,001  to  105,500                     415

___________________________________________________________________

 

      (b) The owner of a vehicle described in paragraph (a) of this subsection must certify at the time of initial registration, in a manner determined by the department by rule, that the motor vehicle will be used exclusively to transport manufactured structures or exclusively as described in ORS 822.210, 825.015 or 825.017 (15). Registration of a vehicle described in paragraph (a) of this subsection is invalid if the vehicle is operated in any manner other than that described in the certification under this paragraph.

      (12) Trailers registered under permanent registration, $10.

      (13) Fixed load vehicles as follows:

      (a) If a declaration of weight described under ORS 803.435 is submitted establishing the weight of the vehicle at 3,000 pounds or less, $30.

      (b) If no declaration of weight is submitted or if the weight of the vehicle is in excess of 3,000 pounds, $75.

      (14) Trailers for hire that are equipped with pneumatic tires made of an elastic material and that are not travel trailers, manufactured structures or trailers registered under permanent registration, $15.

      (15) Trailers registered as part of a fleet under an agreement reached pursuant to ORS 802.500, the same as the fee for vehicles of the same type registered under other provisions of the Oregon Vehicle Code.

      (16) Travel trailers, campers and motor homes as follows, based on length as determined under ORS 803.425:

      (a) For travel trailers or campers that are 6 to 10 feet in length, $54.

      (b) For travel trailers or campers over 10 feet in length, $54 plus $4.50 a foot for each foot of length over the first 10 feet.

      (c) For motor homes over 10 feet in length, $84 plus $5 a foot for each foot of length over the first 10 feet.

      (17) Special use trailers as follows, based on length as determined under ORS 803.425:

      (a) For lengths 6 to 10 feet, $30.

      (b) For special use trailers over 10 feet in length, $30 plus $3 a foot for each foot of length over the first 10 feet.

      (18) Fees for vehicles with proportional registration under ORS 826.009, or proportioned fleet registration under ORS 826.011, are as provided for vehicles of the same type under this section except that the fees shall be fixed on an apportioned basis as provided under the agreement established under ORS 826.007.

      (19) For any vehicle that is registered under a quarterly registration period, a minimum of $15 for each quarter registered plus an additional fee of $1.

      (20) In addition to any other fees charged for registration of vehicles in fleets under ORS 805.120, the department may charge the following fees:

      (a) A $2 service charge for each vehicle entered into a fleet.

      (b) A $1 service charge for each vehicle in the fleet at the time of renewal.

      (21) The registration fee for vehicles with special registration for disabled veterans under ORS 805.100 is a fee of $15.

      (22) The registration fee for manufactured structures is as provided in ORS 820.580.

      (23) Subject to subsection (19) of this section, the registration fee for motor vehicles registered as farm vehicles under ORS 805.300 is as follows based upon the registration weight given in the declaration of weight submitted under ORS 803.435:

___________________________________________________________________

 

     Weight in Pounds            Fee

 

   8,000   or         less         $     [15] 20

   8,001   to    10,000                       30

10,001   to    12,000                       35

12,001   to    14,000                       45

14,001   to    16,000                       50

16,001   to    18,000                       60

18,001   to    20,000                       65

20,001   to    22,000                       75

22,001   to    24,000                       80

24,001   to    26,000                       90

26,001   to    28,000                       95

28,001   to    30,000                     105

30,001   to    32,000                     110

32,001   to    34,000                     120

34,001   to    36,000                     125

36,001   to    38,000                     135

38,001   to    40,000                     140

40,001   to    42,000                     150

42,001   to    44,000                     155

44,001   to    46,000                     165

46,001   to    48,000                     170

48,001   to    50,000                     180

50,001   to    52,000                     185

52,001   to    54,000                     190

54,001   to    56,000                     200

56,001   to    58,000                     210

58,001   to    60,000                     215

60,001   to    62,000                     220

62,001   to    64,000                     230

64,001   to    66,000                     240

66,001   to    68,000                     245

68,001   to    70,000                     250

70,001   to    72,000                     260

72,001   to    74,000                     265

74,001   to    76,000                     275

76,001   to    78,000                     280

78,001   to    80,000                     290

80,001   to    82,000                     295

82,001   to    84,000                     305

84,001   to    86,000                     310

86,001   to    88,000                     320

88,001   to    90,000                     325

90,001   to    92,000                     335

92,001   to    94,000                     340

94,001   to    96,000                     350

96,001   to    98,000                     355

98,001   to  100,000                     365

100,001  to  102,000                     370

102,001  to  104,000                     380

104,001  to  105,500                     385

___________________________________________________________________

 

      (24) The registration fee for school vehicles registered under ORS 805.050 is $7.50.

      SECTION 103. (1) The Eastern Oregon Federal Forest Safety Net Account is established as an account in the State Highway Fund. Moneys shall be transferred to the account as provided in ORS 366.524 (2)(a).

      (2) Each year an amount of up to $3 million from the account shall be allocated to counties described in subsection (3) of this section by a formula developed by the Department of Transportation by agreement with the Association of Oregon Counties.

      (3) Any county lying east of the crest of the Cascade Mountains is eligible for allocations of moneys from the account established in subsection (1) of this section, provided that the county received federal funds in 1996 from one of the following national forests:

      (a) Fremont.

      (b) Malheur.

      (c) Ochoco.

      (d) Umatilla.

      (e) Wallowa.

      (f) Whitman.

      SECTION 104. (1) Notwithstanding ORS 801.041, 203.055 or any provision of a county charter, a county may impose a registration fee of $10 per year for any vehicle registered in the county, upon an affirmative vote of a majority of the commissioners of the county. Moneys collected under this section shall be used for maintenance, preservation and modernization of roads and bridges. This subsection applies only to vehicles registered under ORS 803.420 (1).

      (2) A registration fee imposed by subsection (1) of this section shall be collected by the Department of Transportation if the department receives notice by January 1, 2000, from the county commissioners indicating that a majority of them have voted to impose the fee, and shall be allocated to the county from which the fee was collected.

      (3) A county for which the department collects registration fees under this section shall convene a meeting with the department and with cities in the county to agree on the distribution of moneys collected for the county under this section.

      (4) Multnomah County shall spend a majority of moneys collected for the county under this section on the county's Willamette River bridges.

      SECTION 105. ORS 366.542 is amended to read:

      366.542. (1) Moneys paid to counties under ORS 366.524 to 366.540 shall be used only for the purposes stated in sections 3 and 3a, Article IX of the Oregon Constitution, and the statutes enacted pursuant thereto including ORS 366.514.

      (2) Moneys paid to counties under ORS 366.524 (2)(d) shall be used only for road and bridge modernization, maintenance and preservation.

      [(2)] (3) Counties receiving moneys under ORS 366.524 to 366.540 shall report during each Legislative Assembly the expenditures of those moneys in each of the following areas:

      (a) Maintenance;

      (b) Public improvements as defined in ORS 279.011; and

      (c) Administration.

      SECTION 105a. ORS 366.541 is amended to read:

      366.541. (1) Not later than January 5 in each calendar year, the sum of $500,000 shall be withdrawn from the appropriation specified in ORS 366.525, and the sum of $250,000 shall be withdrawn from moneys available to the Department of Transportation from the State Highway Fund. The sums withdrawn shall be set up in a separate account to be administered by the Department of Transportation. Moneys from the account shall be allocated first to the county road fund of the county whose federal and state dedicated resources per equivalent road mile are the lowest in the state until that county reaches the equivalent road mile rate of the next lowest county. At that time, moneys in the account shall be allocated to the two lowest counties until they reach the equivalent road mile rate of the next lowest county. The allocation shall continue in this manner until all moneys in the account are allocated.

      (2) Moneys allocated as provided in this section may be used only for maintenance, repair and improvement of existing roads.

      (3) As used in this section:

      (a) "Equivalent road miles" means the total miles of arterial and collector roads in each county, as determined by the Department of Transportation, including bridges on county roads converted to road miles on a basis that 4,000 square feet of bridge surface equals one equivalent road mile.

      (b) "Federal and state dedicated resources" means all county road fund resources that are dedicated by federal or state law for county road purposes, as determined by the Department of Transportation, including but not limited to amounts allocated to each county annually under the federal-aid highway program authorized under chapter 1, Title 23, United States Code, but excluding the highway bridge replacement and forest highway programs, and including federal and state grants-in-aid or portions of grants-in-aid specifically earmarked for county roads or bridges.

      (4) All moneys in the account established under subsection (1) of this section shall be allocated each year.

      SECTION 106. ORS 366.790 is amended to read:

      366.790. (1) Money paid to cities under ORS 366.785 to 366.820 shall be used only for the purposes stated in sections 3 and 3a, Article IX of the Oregon Constitution and the statutes enacted pursuant thereto including ORS 366.514.

      (2) Moneys paid to cities under ORS 366.524 (2)(d) shall be used only for road and bridge modernization, maintenance and preservation.

      [(2)] (3) Cities receiving moneys under ORS 366.785 to 366.820 shall report during each Legislative Assembly the expenditures of those moneys in each of the following areas:

      (a) Maintenance;

      (b) Public improvements as defined in ORS 279.011; and

      (c) Administration.

      SECTION 107. ORS 367.620 is amended to read:

      367.620. (1) Except as provided in subsection (2) of this section, the principal amount of Highway User Tax Bonds issued under ORS 367.615 shall [not exceed in the aggregate principal sum $134 million] be subject to the provisions of ORS 286.505 to 286.545.

      (2) During the period ending June 30, 2001, Highway User Tax Bonds may be issued under ORS 367.615 for the purposes described in ORS 367.625 in an aggregate principal amount sufficient to produce net proceeds of not more than $600 million. The provisions of ORS 286.505 to 286.545 do not apply to bonds described in this subsection.

      SECTION 108. ORS 367.625 is amended to read:

      367.625. [(1) Bonds may be issued under ORS 367.615 only to the extent that bonding authority is available under ORS 367.226, 367.555 and 367.700. Proceeds from bonds may be used for loans to cities and counties under ORS 367.655 only to the extent that authority is available under ORS 367.700.]

      [(2) To the extent that bonds are issued under ORS 367.615, the limits on bonding authority under ORS 367.226, 367.555 and 367.700 are reduced in the following manner:]

      [(a) First, the limit on authority under ORS 367.555 is reduced until exhausted.]

      [(b) Next, the limit on authority under ORS 367.226 is reduced.]

      [(c) If the proceeds from bonds are used for loans to cities and counties under ORS 367.655, the limit on authority under ORS 367.700 is reduced.]

      (1) Highway User Tax Bonds described in this section may be issued only to finance road and bridge modernization and safety projects, to fund bond reserves, to pay debt service on the bonds and to pay costs related to the bonds. For purposes of ORS 366.514, the revenues from bonds described in this section may not be considered funds received by the Department of Transportation from the State Highway Fund. The Department of Transportation shall develop a list of projects to be funded with revenues from bonds described in this section. All projects on the list shall first have been approved by the Oregon Transportation Commission for inclusion in the Statewide Transportation Improvement Program. The department shall give added consideration to projects that leverage local or private funds or that will generate toll revenues.

      (2) The department shall present a report to the Emergency Board no later than February 1, 2000, that includes the list of projects described in subsection (1) of this section that have been approved by the Oregon Transportation Commission and a list of projects that were considered for inclusion in the list but were not included.

      (3) Upon receipt of the report required by subsection (2) of this section, the Emergency Board may authorize expenditure of moneys necessary for issuance of the bonds described in this section.

      (4) After the initial report, the department shall report to the Emergency Board at least quarterly, updating the status of the projects on the list. When the Legislative Assembly is meeting in regular session, the quarterly report shall be to the Joint Ways and Means Committee instead of to the Emergency Board.

      (5) The department and the State Treasurer shall structure the Highway User Tax Bonds described in this section so that the principal and interest on the bonds can be paid from revenues that are estimated to be available under ORS 366.524 (3).

      SECTION 108a. (1) The Disaster Relief Account is established as an account in the State Highway Fund. Moneys shall be transferred to the account as provided in ORS 366.524 (2)(a).

      (2) Each year an amount of $3 million shall be deposited in the account for disaster relief for roads and bridges damaged by severe natural disasters. The interest earned on the account shall accrue to the account. The Department of Transportation, the Association of Oregon Counties and the League of Oregon Cities shall establish guidelines for the use and distribution of the moneys in the account for repairs to roads and bridges damaged by severe natural disasters. Moneys in the account may be used to match available federal disaster relief funds.

      SECTION 109. Sections 103, 104, 108a, 110 and 111 of this 1999 Act and the amendments to ORS 366.541, 366.542, 366.790, 367.620, 367.625, 803.420, 818.225, 825.476 and 825.480 by sections 93 to 95, 102 and 105 to 108 of this 1999 Act become operative January 1, 2000.

      SECTION 110. Revenues described in section 3a (1), Article IX of the Oregon Constitution, that are generated by taxes or excises imposed by the state shall be generated in a manner that ensures that the share of revenues paid for the use of light vehicles, including cars, and the share of revenues paid for the use of heavy vehicles, including trucks, is fair and proportionate to the costs incurred for the highway system because of each class of vehicle. The Legislative Assembly shall provide for a biennial review and, if necessary, adjustment of revenue sources to ensure fairness and proportionality.

      SECTION 111. (1) As used in this section, "gas station" includes a filling station, service station, garage or any other place where gasoline is sold for use in motor vehicles.

      (2) The owner or operator of a gas station shall post, in a manner visible to customers, the following information:

      (a) The amount of the price per gallon that is federal tax;

      (b) The amount of the price per gallon that is state tax;

      (c) The amount of the price per gallon that is local tax; and

      (d) The total amount of federal, state and local taxes per gallon.

      (3) The Department of Transportation shall furnish the information described in subsection (2) of this section to each gas station in the state.

      SECTION 112. If this 1999 Act is referred to the people by petition under section 1 (3)(b), Article IV of the Oregon Constitution, and becomes law:

      (1) Sections of this 1999 Act that would have become operative 90 days from the end of the 1999 regular session, absent the referral, shall become operative 30 days after the day on which this 1999 Act is approved by a majority of votes cast at the election.

      (2) Sections of this 1999 Act that would have become operative on November 1, 1999, absent the referral, shall become operative on July 1, 2000.

      (3) Sections of this 1999 Act that would have become operative on January 1, 2000, absent the referral, shall become operative on September 1, 2000.

      (4) Sections of this 1999 Act that would have become operative on July 1, 2000, absent the referral, shall become operative on March 1, 2001.

      (5) Sections of this 1999 Act that would have become operative on January 1, 2002, absent the referral, shall become operative on January 1, 2004.

      SECTION 113. If this 1999 Act is referred to the people by petition under section 1 (3)(b), Article IV of the Oregon Constitution, and becomes law:

      (1)(a) The references in section 81 of this 1999 Act to:

      (A) July 1, 2000, shall be considered to be references to March 1, 2001.

      (B) January 1, 2001, shall be considered to be references to September 1, 2001.

      (b) The reference in section 81 of this 1999 Act to March 1, 2001, shall be considered to be a reference to February 1, 2003.

      (2) The reference in section 82 of this 1999 Act to December 1, 2001, shall be considered a reference to December 1, 2003.

      (3) The reference in section 86 of this 1999 Act to December 31, 2003, shall be considered a reference to December 31, 2005.

      (4) The reference in section 97 of this 1999 Act to December 31, 1999, shall be considered a reference to August 31, 2000.

      (5) The reference in section 104 of this 1999 Act to January 1, 2000, shall be considered a reference to September 1, 2000.

      (6) The reference in ORS 367.725, as amended by section 108 of this 1999 Act, to February 1, 2000, shall be considered a reference to October 1, 2000.

 

Approved by the Governor September 1, 1999

 

Filed in the office of the Secretary of State September 2, 1999

 

Effective date October 23, 1999

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