70th OREGON LEGISLATIVE ASSEMBLY--1999 Regular Session
Enrolled
House Bill 2082
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of House Interim Task Force on
Transportation for Associated Oregon Industries)
CHAPTER ................
AN ACT
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 ___, 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.
Enrolled House Bill 2082 (HB 2082-D) Page 1
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 2
(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:
Enrolled House Bill 2082 (HB 2082-D) Page 3
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 4
(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
Enrolled House Bill 2082 (HB 2082-D) Page 5
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
Enrolled House Bill 2082 (HB 2082-D) Page 6
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;
Enrolled House Bill 2082 (HB 2082-D) Page 7
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 8
(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;
Enrolled House Bill 2082 (HB 2082-D) Page 9
(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
Enrolled House Bill 2082 (HB 2082-D) Page 10
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;
Enrolled House Bill 2082 (HB 2082-D) Page 11
(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
Enrolled House Bill 2082 (HB 2082-D) Page 12
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
Enrolled House Bill 2082 (HB 2082-D) Page 13
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. + }
Enrolled House Bill 2082 (HB 2082-D) Page 14
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.
Enrolled House Bill 2082 (HB 2082-D) Page 15
(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
Enrolled House Bill 2082 (HB 2082-D) Page 16
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.
Enrolled House Bill 2082 (HB 2082-D) Page 17
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 18
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 19
(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
Enrolled House Bill 2082 (HB 2082-D) Page 20
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
Enrolled House Bill 2082 (HB 2082-D) Page 21
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 + }.
Enrolled House Bill 2082 (HB 2082-D) Page 22
(3) The fee for issuance of a dragging permit under ORS 818.240
is $8.
(4) The fee for issuance of a permit under ORS 818.260 for the
use of bus safety lights is a fee established by rule by the
Department of Transportation. Any fee established for purposes of
this subsection shall not exceed the actual costs of issuing the
permit.
{ + (5) In addition to the fee described in subsection (1) of
this section, the fee paid for issuance of a variance permit
described in ORS 818.200, the following fees shall be paid for a
separate continuous permit issued under ORS 818.200 for each of
the following configurations: + }
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
Weight Groups Number of Axles
(Pounds) 5 6 7 + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
80,to182,000$ 165.00
82,001t84,000 173.25
84,001t86,000 181.91
86,001t88,000 191.01
88,001t90,000 200.56
90,001t92,000 210.5$165.00
92,001t94,000 221.12173.25
94,001t96,000 232.17181.91
96,001t98,000 243.78191.01
98,001100,000 200.56$165.00
100,00102,000 173.25
102,00104,000 181.91
104,00105,500 191.01 + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
SECTION 44a. If House Bill 2635 becomes law, section 2, chapter
___, 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
Enrolled House Bill 2082 (HB 2082-D) Page 23
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.
Enrolled House Bill 2082 (HB 2082-D) Page 24
(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:
_____________________________________________________________ |
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
WeFeet-i} Pounds
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
8,0or less $ 20
8,001 t10,000 75
10,001t12,000 135
12,001t14,000 160
14,001t16,000 230
16,001t18,000 230
18,001t20,000 230
20,001t22,000 230
22,001t24,000 230
24,001t26,000 230
26,001t28,000 120
28,001t30,000 125
30,001t32,000 135
32,001t34,000 140
34,001t36,000 150
36,001t38,000 155
38,001t40,000 165
40,001t42,000 170
42,001t44,000 180
44,001t46,000 185
46,001t48,000 190
48,001t50,000 200
50,001t52,000 210
52,001t54,000 215
54,001t56,000 220
56,001t58,000 230
Enrolled House Bill 2082 (HB 2082-D) Page 25
58,001t60,000 240
60,001t62,000 250
62,001t64,000 260
64,001t66,000 265
66,001t68,000 275
68,001t70,000 280
70,001t72,000 290
72,001t74,000 295
74,001t76,000 305
76,001t78,000 310
78,001t80,000 320
80,001t82,000 325
82,001t84,000 335
84,001t86,000 340
86,001t88,000 350
88,001t90,000 355
90,001t92,000 365
92,001t94,000 370
94,001t96,000 380
96,001t98,000 385
98,001100,000 390
100,00102,000 400
102,00104,000 405
104,00105,500 415 - }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_____________________________________________________________ |
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
FiVariable Total
Weight in PoundsFee Fee + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
8,0or less $ 20 $ 20
8,001 t10,000 75 75
10,001t12,000 135 135
12,001t14,000 160 160
14,001t16,000 230 230
16,001t18,000 230 230
18,001t20,000 230 230
20,001t22,000 230 230
22,001t24,000 230 230
24,001t26,000 230 230
26,001t28,000 245 $1,130 1,375
28,001t30,000 255 1,178 1,433
30,001t32,000 276 1,272 1,548
32,001t34,000 286 1,319 1,605
34,001t36,000 306 1,413 1,719
Enrolled House Bill 2082 (HB 2082-D) Page 26
36,001t38,000 316 1,460 1,776
38,001t40,000 337 1,554 1,891
40,001t42,000 347 1,601 1,948
42,001t44,000 367 1,696 2,063
44,001t46,000 377 1,743 2,120
46,001t48,000 388 1,790 2,178
48,001t50,000 408 1,884 2,292
50,001t52,000 428 1,978 2,406
52,001t54,000 439 2,025 2,464
54,001t56,000 449 2,072 2,521
56,001t58,000 469 2,167 2,636
58,001t60,000 490 2,261 2,751
60,001t62,000 510 2,355 2,865
62,001t64,000 530 2,449 2,979
64,001t66,000 541 2,496 3,037
66,001t68,000 561 2,591 3,152
68,001t70,000 571 2,638 3,209
70,001t72,000 591 2,732 3,323
72,001t74,000 602 2,779 3,381
74,001t76,000 622 2,873 3,495
76,001t78,000 632 2,920 3,552
78,001t80,000 653 3,014 3,667
80,001t82,000 663 3,062 3,725
82,001t84,000 683 3,156 3,839
84,001t86,000 693 3,203 3,896
86,001t88,000 714 3,297 4,011
88,001t90,000 724 3,344 4,068
90,001t92,000 744 3,438 4,182
92,001t94,000 754 3,485 4,239
94,001t96,000 775 3,580 4,355
96,001t98,000 785 3,627 4,412
98,001100,000 795 3,674 4,469
100,00102,000 816 3,768 4,584
102,00104,000 826 3,815 4,641
104,00105,500 846 3,909 4,755 + }
_________________________________________________________________
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
{ + (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.
Enrolled House Bill 2082 (HB 2082-D) Page 27
(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:
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Weight in Pounds Fee
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
8,001 t10,000 $ 50
10,001t12,000 60
12,001t14,000 65
14,001t16,000 75
16,001t18,000 80
18,001t20,000 90
20,001t22,000 95
22,001t24,000 105
24,001t26,000 110
26,001t28,000 120
28,001t30,000 125
30,001t32,000 135
32,001t34,000 140
34,001t36,000 150
36,001t38,000 155
38,001t40,000 165
40,001t42,000 170
42,001t44,000 180
44,001t46,000 185
46,001t48,000 190
48,001t50,000 200
50,001t52,000 210
52,001t54,000 215
54,001t56,000 220
56,001t58,000 230
58,001t60,000 240
60,001t62,000 250
62,001t64,000 260
64,001t66,000 265
Enrolled House Bill 2082 (HB 2082-D) Page 28
66,001t68,000 275
68,001t70,000 280
70,001t72,000 290
72,001t74,000 295
74,001t76,000 305
76,001t78,000 310
78,001t80,000 320
80,001t82,000 325
82,001t84,000 335
84,001t86,000 340
86,001t88,000 350
88,001t90,000 355
90,001t92,000 365
92,001t94,000 370
94,001t96,000 380
96,001t98,000 385
98,001100,000 390
100,00102,000 400
102,00104,000 405
104,00105,500 415
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 29
(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:
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Weight in Pounds Fee
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
8,000 or less $ 20
8,001 t10,000 30
10,001t12,000 35
12,001t14,000 45
14,001t16,000 50
16,001t18,000 60
18,001t20,000 65
20,001t22,000 75
22,001t24,000 80
24,001t26,000 90
26,001t28,000 95
28,001t30,000 105
30,001t32,000 110
32,001t34,000 120
34,001t36,000 125
36,001t38,000 135
38,001t40,000 140
Enrolled House Bill 2082 (HB 2082-D) Page 30
40,001t42,000 150
42,001t44,000 155
44,001t46,000 165
46,001t48,000 170
48,001t50,000 180
50,001t52,000 185
52,001t54,000 190
54,001t56,000 200
56,001t58,000 210
58,001t60,000 215
60,001t62,000 220
62,001t64,000 230
64,001t66,000 240
66,001t68,000 245
68,001t70,000 250
70,001t72,000 260
72,001t74,000 265
74,001t76,000 275
76,001t78,000 280
78,001t80,000 290
80,001t82,000 295
82,001t84,000 305
84,001t86,000 310
86,001t88,000 320
88,001t90,000 325
90,001t92,000 335
92,001t94,000 340
94,001t96,000 350
96,001t98,000 355
98,001100,000 365
100,00102,000 370
102,00104,000 380
104,00105,500 385
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
(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
Enrolled House Bill 2082 (HB 2082-D) Page 31
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:
_____________________________________________________________ |
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
FiVariable Total
Weight in PoundsFee Fee - }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
8,0or less $ 20 $ 20
8,001 t10,000 75 75
10,001t12,000 135 135
12,001t14,000 160 160
14,001t16,000 230 230
16,001t18,000 230 230
18,001t20,000 230 230
20,001t22,000 230 230
22,001t24,000 230 230
Enrolled House Bill 2082 (HB 2082-D) Page 32
24,001t26,000 230 230
26,001t28,000 245 $1,130 1,375
28,001t30,000 255 1,178 1,433
30,001t32,000 276 1,272 1,548
32,001t34,000 286 1,319 1,605
34,001t36,000 306 1,413 1,719
36,001t38,000 316 1,460 1,776
38,001t40,000 337 1,554 1,891
40,001t42,000 347 1,601 1,948
42,001t44,000 367 1,696 2,063
44,001t46,000 377 1,743 2,120
46,001t48,000 388 1,790 2,178
48,001t50,000 408 1,884 2,292
50,001t52,000 428 1,978 2,406
52,001t54,000 439 2,025 2,464
54,001t56,000 449 2,072 2,521
56,001t58,000 469 2,167 2,636
58,001t60,000 490 2,261 2,751
60,001t62,000 510 2,355 2,865
62,001t64,000 530 2,449 2,979
64,001t66,000 541 2,496 3,037
66,001t68,000 561 2,591 3,152
68,001t70,000 571 2,638 3,209
70,001t72,000 591 2,732 3,323
72,001t74,000 602 2,779 3,381
74,001t76,000 622 2,873 3,495
76,001t78,000 632 2,920 3,552
78,001t80,000 653 3,014 3,667
80,001t82,000 663 3,062 3,725
82,001t84,000 683 3,156 3,839
84,001t86,000 693 3,203 3,896
86,001t88,000 714 3,297 4,011
88,001t90,000 724 3,344 4,068
90,001t92,000 744 3,438 4,182
92,001t94,000 754 3,485 4,239
94,001t96,000 775 3,580 4,355
96,001t98,000 785 3,627 4,412
98,001100,000 795 3,674 4,469
100,00102,000 816 3,768 4,584
102,00104,000 826 3,815 4,641
104,00105,500 846 3,909 4,755 - }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_____________________________________________________________ |
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
FiVariable Total
Weight in PoundsFee Fee + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Enrolled House Bill 2082 (HB 2082-D) Page 33
{ +
8,0or less $ 20 $ 20
8,001 t10,000 80 80
10,001t12,000 135 135
12,001t14,000 160 160
14,001t16,000 230 230
16,001t18,000 230 230
18,001t20,000 230 230
20,001t22,000 230 230
22,001t24,000 230 230
24,001t26,000 230 230
26,001t28,000 245 $1,590 1,835
28,001t30,000 255 1,656 1,911
30,001t32,000 276 1,789 2,065
32,001t34,000 286 1,855 2,141
34,001t36,000 306 1,988 2,294
36,001t38,000 316 2,054 2,370
38,001t40,000 337 2,186 2,523
40,001t42,000 347 2,253 2,600
42,001t44,000 367 2,385 2,752
44,001t46,000 377 2,451 2,828
46,001t48,000 388 2,518 2,906
48,001t50,000 408 2,650 3,058
50,001t52,000 428 2,783 3,211
52,001t54,000 439 2,849 3,288
54,001t56,000 449 2,915 3,364
56,001t58,000 469 3,048 3,517
58,001t60,000 490 3,180 3,670
60,001t62,000 510 3,313 3,823
62,001t64,000 530 3,445 3,975
64,001t66,000 541 3,511 4,052
66,001t68,000 561 3,644 4,205
68,001t70,000 571 3,710 4,281
70,001t72,000 591 3,843 4,434
72,001t74,000 602 3,909 4,511
74,001t76,000 622 4,041 4,663
76,001t78,000 632 4,108 4,740
78,001t80,000 653 4,240 4,893
80,001t82,000 663 4,306 4,969
82,001t84,000 683 4,439 5,122
84,001t86,000 693 4,505 5,198
86,001t88,000 714 4,638 5,352
88,001t90,000 724 4,704 5,428
90,001t92,000 744 4,836 5,580
92,001t94,000 754 4,903 5,657
94,001t96,000 775 5,035 5,810
96,001t98,000 785 5,101 5,886
98,001100,000 795 5,168 5,963
100,00102,000 816 5,300 6,116
102,00104,000 826 5,366 6,192
104,00105,500 846 5,499 6,345 + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
(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
Enrolled House Bill 2082 (HB 2082-D) Page 34
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:
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Weight in Pounds Fee
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
8,001 t10,000 $ 50
10,001t12,000 60
12,001t14,000 65
14,001t16,000 75
16,001t18,000 80
18,001t20,000 90
20,001t22,000 95
22,001t24,000 105
24,001t26,000 110
26,001t28,000 120
28,001t30,000 125
30,001t32,000 135
Enrolled House Bill 2082 (HB 2082-D) Page 35
32,001t34,000 140
34,001t36,000 150
36,001t38,000 155
38,001t40,000 165
40,001t42,000 170
42,001t44,000 180
44,001t46,000 185
46,001t48,000 190
48,001t50,000 200
50,001t52,000 210
52,001t54,000 215
54,001t56,000 220
56,001t58,000 230
58,001t60,000 240
60,001t62,000 250
62,001t64,000 260
64,001t66,000 265
66,001t68,000 275
68,001t70,000 280
70,001t72,000 290
72,001t74,000 295
74,001t76,000 305
76,001t78,000 310
78,001t80,000 320
80,001t82,000 325
82,001t84,000 335
84,001t86,000 340
86,001t88,000 350
88,001t90,000 355
90,001t92,000 365
92,001t94,000 370
94,001t96,000 380
96,001t98,000 385
98,001100,000 390
100,00102,000 400
102,00104,000 405
104,00105,500 415
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 36
(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:
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Weight in Pounds Fee
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
8,000 or less $ 20
Enrolled House Bill 2082 (HB 2082-D) Page 37
8,001 t10,000 30
10,001t12,000 35
12,001t14,000 45
14,001t16,000 50
16,001t18,000 60
18,001t20,000 65
20,001t22,000 75
22,001t24,000 80
24,001t26,000 90
26,001t28,000 95
28,001t30,000 105
30,001t32,000 110
32,001t34,000 120
34,001t36,000 125
36,001t38,000 135
38,001t40,000 140
40,001t42,000 150
42,001t44,000 155
44,001t46,000 165
46,001t48,000 170
48,001t50,000 180
50,001t52,000 185
52,001t54,000 190
54,001t56,000 200
56,001t58,000 210
58,001t60,000 215
60,001t62,000 220
62,001t64,000 230
64,001t66,000 240
66,001t68,000 245
68,001t70,000 250
70,001t72,000 260
72,001t74,000 265
74,001t76,000 275
76,001t78,000 280
78,001t80,000 290
80,001t82,000 295
82,001t84,000 305
84,001t86,000 310
86,001t88,000 320
88,001t90,000 325
90,001t92,000 335
92,001t94,000 340
94,001t96,000 350
96,001t98,000 355
98,001100,000 365
100,00102,000 370
102,00104,000 380
104,00105,500 385
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
(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
Enrolled House Bill 2082 (HB 2082-D) Page 38
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
Enrolled House Bill 2082 (HB 2082-D) Page 39
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:
Enrolled House Bill 2082 (HB 2082-D) Page 40
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 41
(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
Enrolled House Bill 2082 (HB 2082-D) Page 42
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.
Enrolled House Bill 2082 (HB 2082-D) Page 43
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 44
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 45
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 46
(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
Enrolled House Bill 2082 (HB 2082-D) Page 47
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:
Enrolled House Bill 2082 (HB 2082-D) Page 48
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.
Enrolled House Bill 2082 (HB 2082-D) Page 49
(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
Enrolled House Bill 2082 (HB 2082-D) Page 50
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.
Enrolled House Bill 2082 (HB 2082-D) Page 51
(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:
Enrolled House Bill 2082 (HB 2082-D) Page 52
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
Enrolled House Bill 2082 (HB 2082-D) Page 53
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.
Enrolled House Bill 2082 (HB 2082-D) Page 54
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 55
(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
Enrolled House Bill 2082 (HB 2082-D) Page 56
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.
Enrolled House Bill 2082 (HB 2082-D) Page 57
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 58
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 59
(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
Enrolled House Bill 2082 (HB 2082-D) Page 60
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
Enrolled House Bill 2082 (HB 2082-D) Page 61
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:
Enrolled House Bill 2082 (HB 2082-D) Page 62
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
Enrolled House Bill 2082 (HB 2082-D) Page 63
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.
Enrolled House Bill 2082 (HB 2082-D) Page 64
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' - }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
FeelRatesC-m}ined
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
PergMileroups
(Pounds) (Mills) - }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
26to028,000 41.5
28,030,000 44.0
30,032,000 46.0
32,034,000 48.0
34,036,000 50.0
36,038,000 52.5
38,040,000 54.5
40,042,000 56.5
42,044,000 58.5
44,046,000 60.5
46,048,000 62.5
48,050,000 64.5
Enrolled House Bill 2082 (HB 2082-D) Page 65
50,052,000 67.0
52,054,000 69.5
54,056,000 72.0
56,058,000 75.0
58,060,000 78.5
60,062,000 82.5
62,064,000 87.0
64,066,000 92.0
66,068,000 98.5
68,070,000 105.5
70,072,000 112.5
72,074,000 119.0
74,076,000 125.0
76,078,000 131.0
78,080,000 136.5 - }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_____________________________________________________________ |
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
AXLE-WEIGHT MILEAGE - }
{ -
TAX RATE TABLE 'B' - }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
Declared CNumberdof Axles - }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
Weight Groups 5 6 7 8 9 or - }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ -
(P(Mills) more - }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Enrolled House Bill 2082 (HB 2082-D) Page 66
{ -
80to082141.0 129.120114108.0
82,00t84,000 145.131122116.109.5
84,00t86,000 150.134124117.111.0
86,00t88,000 155.137126119.112.5
88,00t90,000 161.140128121.114.5
90,00t92,000 168.144130123.116.5
92,00t94,000 175.148132125.118.0
94,00t96,000 183.153135127.120.0
96,00t98,000 192.158138129.122.0
98,00100,000 164141132.124.0
100,0102,000 144135.126.0
102,0104,000 147138.128.5
104,0105,500 151141.131.0 - }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_____________________________________________________________ |
_________________________________________________________________
{ +
MILEAGE TAX RATE TABLE 'A' + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
FeelRatesC+m}ined
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
PergMileroups
(Pounds) (Mills) + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
26to028,000 43.4
28,030,000 46.0
30,032,000 48.1
32,034,000 50.2
34,036,000 52.3
36,038,000 54.9
38,040,000 57.0
40,042,000 59.1
42,044,000 61.2
44,046,000 63.3
46,048,000 65.4
48,050,000 67.5
50,052,000 70.1
52,054,000 72.7
54,056,000 75.3
Enrolled House Bill 2082 (HB 2082-D) Page 67
56,058,000 78.5
58,060,000 82.1
60,062,000 86.3
62,064,000 91.0
64,066,000 96.3
66,068,000 103.1
68,070,000 110.4
70,072,000 117.7
72,074,000 124.5
74,076,000 130.8
76,078,000 137.1
78,080,000 142.8 + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
AXLE-WEIGHT MILEAGE + }
{ +
TAX RATE TABLE 'B' + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
Declared CNumberdof Axles + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
Weight Groups 5 6 7 8 9 or + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
(Pounds) (Mills) more
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
80to082147.5 135.126119113.0
82,00t84,000 152.137128121.114.6
84,00t86,000 157.140130123.116.2
86,00t88,000 162.143132125.117.7
Enrolled House Bill 2082 (HB 2082-D) Page 68
88,00t90,000 168.147134127.119.8
90,00t92,000 175.151136129.121.9
92,00t94,000 183.155138131.123.5
94,00t96,000 192.160141133.125.6
96,00t98,000 200.165144135.127.7
98,00100,000 172147138.129.8
100,0102,000 150141.131.8
102,0104,000 153144.134.5
104,0105,500 158147.137.1 + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
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.
Enrolled House Bill 2082 (HB 2082-D) Page 69
(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:
Enrolled House Bill 2082 (HB 2082-D) Page 70
(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
Enrolled House Bill 2082 (HB 2082-D) Page 71
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:
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Weight in Pounds Fee
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
8,000 or less ${ -
15 - }
{ +
20 + }
8,001 t10,000 { -
110 - }
{ +
75 + }
10,001t12,000 { -
125 - }
{ +
135 + }
12,001t14,000 { -
140 - }
{ +
160 + }
14,001t16,000 { -
155 - }
{ +
230 + }
16,001t18,000 { -
170 - }
{ +
230 + }
18,001t20,000 { -
190 - }
{ +
230 + }
20,001t22,000 { -
205 - }
{ +
230 + }
Enrolled House Bill 2082 (HB 2082-D) Page 72
22,001t24,000 { -
225 - }
{ +
230 + }
24,001t26,000 { -
245 - }
{ +
230 + }
26,001t28,000 120
28,001t30,000 125
30,001t32,000 135
32,001t34,000 140
34,001t36,000 150
36,001t38,000 155
38,001t40,000 165
40,001t42,000 170
42,001t44,000 180
44,001t46,000 185
46,001t48,000 190
48,001t50,000 200
50,001t52,000 210
52,001t54,000 215
54,001t56,000 220
56,001t58,000 230
58,001t60,000 240
60,001t62,000 250
62,001t64,000 260
64,001t66,000 265
66,001t68,000 275
68,001t70,000 280
70,001t72,000 290
72,001t74,000 295
74,001t76,000 305
76,001t78,000 310
78,001t80,000 320
80,001t82,000 325
82,001t84,000 335
84,001t86,000 340
86,001t88,000 350
88,001t90,000 355
90,001t92,000 365
92,001t94,000 370
94,001t96,000 380
96,001t98,000 385
98,001100,000 390
100,00102,000 400
102,00104,000 405
104,00105,500 415
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
(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:
_________________________________________________________________
Enrolled House Bill 2082 (HB 2082-D) Page 73
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Weight in Pounds Fee
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
8,001 t10,000 $ 50
10,001t12,000 60
12,001t14,000 65
14,001t16,000 75
16,001t18,000 80
18,001t20,000 90
20,001t22,000 95
22,001t24,000 105
24,001t26,000 110
26,001t28,000 120
28,001t30,000 125
30,001t32,000 135
32,001t34,000 140
34,001t36,000 150
36,001t38,000 155
38,001t40,000 165
40,001t42,000 170
42,001t44,000 180
44,001t46,000 185
46,001t48,000 190
48,001t50,000 200
50,001t52,000 210
52,001t54,000 215
54,001t56,000 220
56,001t58,000 230
58,001t60,000 240
60,001t62,000 250
62,001t64,000 260
64,001t66,000 265
66,001t68,000 275
68,001t70,000 280
70,001t72,000 290
72,001t74,000 295
74,001t76,000 305
76,001t78,000 310
78,001t80,000 320
80,001t82,000 325
82,001t84,000 335
84,001t86,000 340
86,001t88,000 350
88,001t90,000 355
90,001t92,000 365
92,001t94,000 370
94,001t96,000 380
96,001t98,000 385
98,001100,000 390
100,00102,000 400
102,00104,000 405
Enrolled House Bill 2082 (HB 2082-D) Page 74
104,00105,500 415
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 75
(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:
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Weight in Pounds Fee
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
8,000 or less ${ -
15 - }
{ +
20 + }
8,001 t10,000 30
10,001t12,000 35
12,001t14,000 45
14,001t16,000 50
16,001t18,000 60
18,001t20,000 65
20,001t22,000 75
22,001t24,000 80
24,001t26,000 90
26,001t28,000 95
28,001t30,000 105
30,001t32,000 110
32,001t34,000 120
34,001t36,000 125
36,001t38,000 135
38,001t40,000 140
40,001t42,000 150
42,001t44,000 155
44,001t46,000 165
46,001t48,000 170
48,001t50,000 180
50,001t52,000 185
52,001t54,000 190
54,001t56,000 200
56,001t58,000 210
58,001t60,000 215
60,001t62,000 220
62,001t64,000 230
64,001t66,000 240
66,001t68,000 245
68,001t70,000 250
70,001t72,000 260
72,001t74,000 265
74,001t76,000 275
76,001t78,000 280
Enrolled House Bill 2082 (HB 2082-D) Page 76
78,001t80,000 290
80,001t82,000 295
82,001t84,000 305
84,001t86,000 310
86,001t88,000 320
88,001t90,000 325
90,001t92,000 335
92,001t94,000 340
94,001t96,000 350
96,001t98,000 355
98,001100,000 365
100,00102,000 370
102,00104,000 380
104,00105,500 385
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 77
(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.
Enrolled House Bill 2082 (HB 2082-D) Page 78
{ + (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
Enrolled House Bill 2082 (HB 2082-D) Page 79
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.
Enrolled House Bill 2082 (HB 2082-D) Page 80
(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. + }
----------
Passed by House May 27, 1999
Repassed by House July 23, 1999
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate July 17, 1999
...........................................................
President of Senate
Enrolled House Bill 2082 (HB 2082-D) Page 81
Received by Governor:
......M.,............., 1999
Approved:
......M.,............., 1999
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 1999
...........................................................
Secretary of State
Enrolled House Bill 2082 (HB 2082-D) Page 82