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]
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