Oregon Administrative Rules
Chapter 740 - DEPARTMENT OF TRANSPORTATION, MOTOR CARRIER TRANSPORTATION DIVISION
Division 45 - IDENTIFICATION, ISSUANCE AND PLACEMENT OF PLATES, MARKERS, DEVICES OR PASSES
Section 740-045-0150 - Highway Use Taxes on Leased Equipment

Universal Citation: OR Admin Rules 740-045-0150

Current through Register Vol. 63, No. 9, September 1, 2024

(1) The lessee of vehicles being operated under OAR 740-045-0110 to 740-045-0130 is responsible for highway use taxes due for all operations of those vehicles in Oregon during the term of the lease.

(2) The lessee may be relieved of responsibility for highway use taxes on vehicles with valid enrollment in the weight-mile tax program operating under OAR 740-045-0110 only following written notification to the Department that the lease has been terminated.

(3) The lessee may enter into fee pay agreements authorizing the owner or lessor to report and pay highway use taxes for vehicles enrolled in the weight-mile tax program in the owner's or lessor's name provided:

(a) The fee pay agreement is signed by both the lessee and the owner or lessor; and

(b) The agreement is filed with and approved by the Department. Such fee pay agreements shall not relieve the lessee of its obligation for payment of highway use taxes accruing during the term of the lease and prior to written notification of the termination of the lease.

Statutory/Other Authority: ORS 184.619, 823.011 & 825.230

Statutes/Other Implemented: ORS 825.100, 825.104 & 825.210

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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