Chapter 698 Oregon Laws 2001
AN ACT
SB 740
Relating to an international
fuel tax agreement; amending ORS 825.555; and declaring an emergency.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
ORS 825.555 is amended to read:
825.555. (1) The Department of Transportation may enter
into an international fuel tax agreement with jurisdictions outside of this
state to provide for cooperation and assistance among member jurisdictions in
the administration and collection of taxes imposed on motor carriers for the
consumption of all fuels used in vehicles operated interstate.
(2) An agreement under this section may:
(a) Provide for determining a base state for motor carriers
for purposes of the agreement.
(b) Impose record keeping requirements.
(c) Specify audit procedures.
(d) Provide for exchange of information among
jurisdictions.
(e) Provide criteria for determining which carriers are
eligible to receive the benefits of the agreement.
(f) Define qualified motor vehicles.
(g) Specify conditions under which bonds are required.
(h) Specify reporting requirements and periods, including
but not limited to specifying penalty and interest rates for late reporting.
(i) Determine methods for collecting and forwarding of
motor fuel taxes, penalties and interest to another jurisdiction.
(j) Provide that the Department of Transportation may deny
any person further benefits under the agreement until all motor fuel taxes have
been paid, if the department determines that additional motor fuel taxes are
owed by the person.
(k) Authorize the department to suspend or cancel benefits
under the agreement for any person who violates any term or condition of the
agreement or any law or rule of this state relating to motor carriers or
vehicles.
(L) Contain such other provisions as will facilitate the
agreement.
(3) An agreement may not provide for any benefit, exemption
or privilege with respect to any fees or taxes levied or assessed against the
use of highways or use or ownership of vehicles except for motor fuel taxes and
requirements related to motor fuel taxes.
(4) The department may adopt any rules the department deems
necessary to effectuate and administer the provisions of an agreement entered
into under this section. Nothing in the agreement shall affect the right of the
department to adopt rules as provided in ORS chapter 823 and this chapter.
(5) An agreement shall be in writing and shall be filed
with the department within 10 days after execution or on the effective date of
the agreement, whichever is later.
(6) [An annual fee of
$150 shall be charged to each motor carrier receiving benefits under an
agreement entered into under this section. If a carrier’s total fuel tax
liability under an agreement is less than $300 in any one year, the $150 fee
shall be waived in the subsequent year]
The department shall adopt rules establishing an annual fee to be paid by each
motor carrier receiving benefits from an agreement entered into under this
section. In establishing fees, the department shall consider the size of the
motor carrier’s fleet. Fees established under this subsection shall be designed
to recover the full direct and indirect costs to the department that result
from participation in the agreement, but the department may not establish a fee
under this subsection that exceeds $650.
SECTION 2.
This 2001 Act being necessary for the
immediate preservation of the public peace, health and safety, an emergency is
declared to exist, and this 2001 Act takes effect July 1, 2001.
Approved by the Governor
July 2, 2001
Filed in the office of
Secretary of State July 2, 2001
Effective date July 2, 2001
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