Department of Transportation, Motor Carrier Transportation Division, Chapter 740
Rule Caption: Change in fee basis
Adm. Order No.: MCTD 4-2013
Filed with Sec. of State: 5-16-2013
Certified to be Effective: 5-16-13
Notice Publication Date: 4-1-2013
Rules Adopted: 740-055-0035
Subject: Division 55 rules describe payment of weight-mile tax and reporting period variations. This new rule clarifies a long standing procedure describing when a fee basis has changed. A fee basis is the method a carrier elects to use to report and pay Highway Use Tax. A carrier’s fee basis eligibility is determined by the declared weight of the vehicle, configuration of the vehicle and commodity to be transported. The new rule defines and clarifies when a change of fee basis has occurred.
Rules Coordinator: Lauri Kunze—(503) 986-3171
Change in Fee Basis
(1) As used in this rule, a fee basis is the method a carrier uses to report and pay Highway Use Tax, for example Monthly, Flat Monthly, Quarterly and Annual Mileage.
(2) Tax status is determined by the weight of the vehicle, commodity being transported, purpose of the transportation and highways traveled. The tax status is established by the operation performed at the time the commodity is transported, including without limitation; farm operations, for hire operations, exempt operations, such as school and non-profit operations, operations less than 26,000 pounds or operations on private roads and commodities designated as flat fee.
(3) A change in fee basis occurs when a commodity is loaded on a vehicle causing a change in the tax status. The vehicle remains in the fee basis indicated by the load while transporting that load and for any subsequent operations, including unladen travel, until a loaded commodity changes the fee basis.
Stat. Auth.: ORS
184.616, 184.619 & 823.011
Stats. Implemented: ORS 319.020, 319.530, 825.017, 825.474 & 825.480
Hist.: MCTD 4-2013, f. & cert. ef. 5-16-13
Oregon State Archives • 800 Summer St. NE • Salem, OR 97310