ORS 825.500¹
Calculation of interest and penalties for delinquent road use assessment fees and single-use nondivisible load permits
  • • audit

(1) Interest and penalties for delinquent payments of road use assessment fees payable pursuant to the provisions of ORS 818.225 (Road use assessment fee for single-trip nondivisible load permittee) and of single-trip nondivisible load permits shall be calculated in the same manner that interest and penalties are calculated under ORS 825.490 (Due date of taxes and fees) and 825.494 (Assessment by department upon failure to report tax or fee due).

(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 (Road use assessment fee for single-trip nondivisible load permittee). 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. [Formerly 767.862; 1997 c.275 §28]

§§ 825.450 (Weight identifier) to 825.555 (International fuel tax agreement)

(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 (2019) (last ac­cessed May 16, 2020).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 825, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano825.­html (2019) (last ac­cessed May 16, 2020).
 
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.
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