2017 ORS 825.492¹
Annual and quarterly reports authorized

(1) Whenever in the judgment of the Department of Transportation the estimated annual tax payable by a carrier will be less than $100, and the vehicles operated by the carrier are of less than 30,000 pounds combined weight, the department may authorize the carrier to file reports annually in lieu of monthly reports required by ORS 825.490 (Due date of taxes and fees) and 825.515 (Daily records and monthly reports by carriers). Annual reports and accompanying remittances shall be filed on or before the due date of February 28 for the preceding calendar year.

(2) At the request of a motor carrier, the department may authorize the carrier to file quarterly reports in lieu of monthly reports required by ORS 825.490 (Due date of taxes and fees) and 825.515 (Daily records and monthly reports by carriers). Quarterly reports and accompanying remittances due shall be filed on or before the due date as follows: First calendar quarter, May 31; second quarter, August 31; third quarter, November 30; fourth quarter, February 28.

(3) Such authorizations may be withdrawn at any time upon the mailing of notice to the carrier at the last address of record of the carrier with the department. Any provisions of ORS 825.490 (Due date of taxes and fees) and 825.515 (Daily records and monthly reports by carriers) otherwise applicable to reports and remittances shall be applicable to reports and remittances under this section. [Formerly 767.845; 2001 c.567 §11]

(formerly 767.775 to 767.995)

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

(formerly chapter 767)

Notes of Decisions

Political subdivisions subject to pro­vi­sions of Public Contracts and Purchasing Law, [former] 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/­ors/­ors825.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 825, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano825.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.