ORS 825.555¹
International fuel tax agreement
  • rules
  • fees

(1) The Department of Transportation may enter into an international fuel tax agreement with jurisdictions outside of this state to provide for cooperation and assistance among member jurisdictions in the administration and collection of taxes imposed on motor carriers for the consumption of all fuels used in vehicles operated interstate.

(2) An agreement under this section may:

(a) Provide for determining a base state for motor carriers for purposes of the agreement.

(b) Impose record keeping requirements.

(c) Specify audit procedures.

(d) Provide for exchange of information among jurisdictions.

(e) Provide criteria for determining which carriers are eligible to receive the benefits of the agreement.

(f) Define qualified motor vehicles.

(g) Specify conditions under which bonds are required.

(h) Specify reporting requirements and periods, including but not limited to specifying penalty and interest rates for late reporting.

(i) Determine methods for collecting and forwarding of motor fuel taxes, penalties and interest to another jurisdiction.

(j) Provide that the Department of Transportation may deny any person further benefits under the agreement until all motor fuel taxes have been paid, if the department determines that additional motor fuel taxes are owed by the person.

(k) Authorize the department to suspend or cancel benefits under the agreement for any person who violates any term or condition of the agreement or any law or rule of this state relating to motor carriers or vehicles.

(L) Contain such other provisions as will facilitate the agreement.

(3) An agreement may not provide for any benefit, exemption or privilege with respect to any fees or taxes levied or assessed against the use of highways or use or ownership of vehicles except for motor fuel taxes and requirements related to motor fuel taxes.

(4) The department may adopt any rules the department deems necessary to effectuate and administer the provisions of an agreement entered into under this section. Nothing in the agreement shall affect the right of the department to adopt rules as provided in ORS chapter 823 and this chapter.

(5) An agreement shall be in writing and shall be filed with the department within 10 days after execution or on the effective date of the agreement, whichever is later.

(6) The department shall adopt rules establishing an annual fee to be paid by each motor carrier receiving benefits from an agreement entered into under this section. In establishing fees, the department shall consider the size of the motor carrier’s fleet. Fees established under this subsection shall be designed to recover the full direct and indirect costs to the department that result from participation in the agreement, but the department may not establish a fee under this subsection that exceeds $650. [Formerly 767.884; 1997 c.275 §30; 2001 c.698 §1]

Notes of Decisions

Challenge by taxpayer based in Oregon to assess­ment or collec­tion of fuel tax by Oregon on behalf of other states must be brought in Oregon court. May Trucking Company v. Oregon Depart­ment of Transporta­tion, 388 F3d 1261 (9th Cir. 2004)

Challenge to fuel tax imposed by an­oth­er state and collected by Oregon must be brought in court of state imposing tax. May Trucking Company v. Oregon Depart­ment of Transporta­tion, 388 F3d 1261 (9th Cir. 2004)

Atty. Gen. Opinions

Applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to weight-mile tax collected under these pro­vi­sions, (1990) Vol 46, p 447

Chapter 825

Notes of Decisions

Political subdivisions subject to pro­vi­sions of Public Contracts and Purchasing Law, ORS chapter 279, are not re­quired to comply with it before entering into contracts for supplies or services of public utilities whose rates are regulated pursuant to this chapter (formerly ORS chapter 767). Bower Trucking and Whse. Co. v. Multnomah Cty., 35 Or App 427, 582 P2d 439 (1978)

Atty. Gen. Opinions

Nonprofit opera­tion of van pools, (1978) Vol 38, p 1780

1 Legislative Counsel Committee, CHAPTER 825—Motor Carriers, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors825.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 825, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­825ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information