Oregon Bulletin
April 1, 2011
Rule
Caption: Annual readoption of IRP, HVUT,
and IFTA regulations and designation of voting official.
Adm.
Order No.: MCTD 1-2011
Filed with Sec. of
State: 2-18-2011
Certified to be Effective: 2-18-11
Notice Publication
Date: 1-1-2011
Rules Amended: 740-200-0010, 740-200-0020, 740-200-0040
Subject: Many provisions of the International Registration Plan
(IRP) related to commercial vehicle apportioned registration have been revised,
making it necessary to amend OAR 740-200-0010 to adopt the revised version of
IRP and its amendments (effective January 1, 2011) to ensure compliance with,
and uniformity in application of the IRP. The plan requires the assignment of a
voting member from each jurisdiction. The amendment specifies the Administrator
of the Motor Carrier Transportation Division (MCTD) as the designated voting
member for Oregon.
Title 26 Code of
Federal Regulations (CFR) Part 41 (Heavy Vehicle Use Tax – HVUT) requires
the State to confirm proof of payment of the tax, and require proof of payment
by the State as a condition of issuing a registration for a highway motor
vehicle. The amendment of OAR 740- 740-200-0020 adopts HVUT and its amendments
(effective January 1, 2011), and ensures Oregon remains current with national
commercial motor vehicle registration standards.
International
Fuel Tax Agreement (IFTA) and associated material are applicable to
Oregon-based motor carriers who participate in IFTA as a way to report and pay
fuel tax to other jurisdictions. The revision to OAR 740-200-0040 adopts the
most recent version of IFTA and associated material (effective January 1, 2011)
as the procedures and guidelines for Oregon-based IFTA participants to ensure
Oregon remains current with the international IFTA standards.
Rules Coordinator: Lauri Kunze—(503) 986-3171
740-200-0010
Prorate Registration
(1) The provisions contained in the “International
Registration Plan” (IRP), the IRP Audit Procedures Manual and the IRP Policies
and Procedures Manual and all amendments thereto in effect January 1, 2011, are
hereby adopted and prescribed by the Oregon Department of Transportation and
apply to the apportioned registration of vehicles. Unless otherwise revised by
written delegation, the designated person to cast a vote on an IRP ballot for
Oregon is the Administrator of the Motor Carrier Transportation Division.
(2) In addition to the requirements described in
section (1) of this rule, the following requirements apply to Oregon-based
motor carriers who participate in IRP:
(a) Records required to be maintained for distance data
must denote intermediate trip stops;
(b) Audit assessments are subject to penalty, late
payment charges and interest described in ORS 825.490;
(c) Any person against whom a proposed assessment is
made by the Department may petition the Department for reassessment within 30
days after service upon the person of the assessment notice. If a petition for
reassessment is not filed within the 30-day period, the assessment becomes
final. If a petition for reassessment is timely filed, the Department will
reconsider the assessment. The decision of the Department upon a petition for
reassessment will become final 30 days after notice of the decision is served
upon the petitioner. A petitioner may submit a request for hearing in the
petition for reassessment; and
(d) If a request for hearing is timely received, a
hearing will be scheduled and conducted in accordance with the provisions of
ORS Chapter 183. The petitioner will be provided a minimum of 10 days notice of
the time and place of the hearing. The Department may assess a penalty of $150
for failure to appear at a scheduled hearing.
(3) The mileage reporting period for application and
renewal purposes shall be the previous July through June twelve-month period.
[Publications: Publications
referenced are available from the agency.]
Stat. Auth.: ORS 184.616, 184.619,
823.011 & 826.003
Stats. Implemented: ORS 826.005
& 826.007
Hist.: PUC 8-1990, f. & cert.
ef. 5-25-90 (Order No. 90-834); PUC 7-1993, f. & cert. ef. 3-19-93 (Order
No. 93-285); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from
860-081-0005; MCTB 6-2002, fr. & cert. ef. 11-18-02; MCTD 8-2003, f. &
cert. ef. 11-18-03, cert. ef. 1-1-04; MCTD 4-2004, f. 12-28-04, cert. ef.
1-1-05; MCTD 2-2008, f. 6-23-08, cert. ef. 7-1-08; MCTD 1-2011, f. & cert.
ef. 2-18-11
740-200-0020
Adoption of Federal Rules
Governing Payment of Heavy Vehicle Use Tax (HVUT)
The Department hereby adopts the rules of the United
States Internal Revenue Service contained in 26 CFR Part 41 (HVUT) and all
amendments thereto in effect January 1, 2011. These rules apply to carriers
conducting operations subject to ORS Chapter 826. As provided in CFR Title 26
Part 41.6001-2(b)(3), the Department will suspend the registration of a vehicle
for which proof of HVUT payment has not been received within four months of the
effective date of registration.
[Publications: Publications
referenced are available from the agency.]
Stat. Auth.: ORS 184.616, 184.619,
823.011 & 826.003
Stats. Implemented: ORS 803.370(5)
& 826.007
Hist.: PUC 19-1990, f. & cert.
ef. 12-31-90 (Order No. 90-1919); PUC 7-1993, f. & cert. ef. 3-19-93 (Order
No. 93-285); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from
860-081-0015; MCTB 6-2002, fr. & cert. ef. 11-18-02; MCTD 8-2003, f. &
cert. ef. 11-18-03, cert. ef. 1-1-04; MCTD 4-2004, f. 12-28-04, cert. ef.
1-1-05; MCTD 2-2008, f. 6-23-08, cert. ef. 7-1-08; MCTD 1-2011, f. & cert.
ef. 2-18-11
740-200-0040
Adoption of International Fuel Tax
Agreement
(1) The provisions contained in the International Fuel
Tax Agreement (IFTA) Articles of Agreement, the IFTA Audit Manual and the IFTA
Procedures Manual, and all amendments thereto in effect January 1, 2011, are
hereby adopted and prescribed by the Oregon Department of Transportation (ODOT)
and apply to Oregon-based motor carriers who participate in IFTA.
(2) In addition to the requirements described in
section (1) of this rule, the following requirements apply to Oregon-based
motor carriers who participate in IFTA:
(a) Records required to be maintained for distance data
must denote intermediate trip stops;
(b) Records of monthly over the road and bulk fuel
reconciliations must be maintained;
(c) The Department shall assess a penalty of $50 or 10
percent of the amount of delinquent taxes due, whichever is greater, for
failing to file a return, filing a late return, or underpaying taxes due on a
return;
(d) Upon proposing an additional assessment as the
result of an audit, the Department shall assess a penalty of 10 percent of the
amount of delinquent taxes due;
(e) Any person against whom a proposed assessment is
made by the Department may petition the Department for reassessment within 30
days after service upon the person of the assessment notice. If a petition for
reassessment is not filed within the 30-day period, the assessment becomes
final. If a petition for reassessment is timely filed, the Department will
reconsider the assessment. The decision of the Department upon a petition for
reassessment will become final 30 days after notice of the decision is served
upon the petitioner. A petitioner may submit a request for hearing in the
petition for reassessment; and
(f) If a request for hearing is timely received, a
hearing will be scheduled and conducted in accordance with the provisions of
ORS Chapter 183. The petitioner will be provided a minimum of 10 days notice of
the time and place of the hearing. The Department may assess a penalty of $150
for failure to appear at a scheduled hearing.
[Publications: Publications
referenced are available from the agency.]
Stat. Auth.: ORS 184.616, 184.619,
823.011 & 825.555
Stat. Implemented: ORS 825.490,
825.494 & 825.555
Hist.: MCTB 6-2002, fr. &
cert. ef. 11-18-02; MCTD 8-2003, f. & cert. ef. 11-18-03, cert. ef. 1-1-04;
MCTD 4-2004, f. 12-28-04, cert. ef. 1-1-05; MCTD 2-2008, f. 6-23-08, cert. ef.
7-1-08; MCTD 4-2009, f. 12-22-09, cert. ef. 1-1-10; MCTD 1-2011, f. & cert.
ef. 2-18-11
Notes
1.) This online version of the OREGON BULLETIN is provided for convenience of reference and enhanced access. The official, record copy of this publication is contained in the original Administrative Orders and Rulemaking Notices filed with the Secretary of State, Archives Division. Discrepancies, if any, are satisfied in favor of the original versions. Use the OAR Revision Cumulative Index found in the Oregon Bulletin to access a numerical list of rulemaking actions after November 15, 2010.
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