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
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:
[_________________________________________________________________]
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
[_________________________________________________________________]
___________________________________________________________________
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
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"
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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