Oregon Administrative Rules
Chapter 740 - DEPARTMENT OF TRANSPORTATION, MOTOR CARRIER TRANSPORTATION DIVISION
Division 65 - ELECTRONIC TRUCK TRACKING REPORTS
Section 740-065-0010 - General Provisions

(1) Any motor carrier that has an EHUT vehicle equipped with an electronic distance recorder, as specified in sections (2) and (3), that is properly working and provides an accurate and reliable record relating to the identity, distance travelled by, and the location of the EHUT vehicle may file tax reports and transmit taxes for the Oregon Highway Use Tax using an electronic system. Mixed fleets containing both EHUT equipped vehicles and non-EHUT equipped vehicles may also file tax reports and transmit taxes for Oregon Highway Use Tax using an electronic system provider if at least 50 percent of the fleet are equipped with EHUT equipment and the provisions of section (1) are otherwise met. Electronic system providers must identify transmitted data originating from non-EHUT equipped vehicles.

(2) The EHUT vehicle must be fitted with an electronic distance recorder that:

(3) A motor carrier is not eligible to file tax returns under these rules if the motor carrier:

(4) Taxes for an EHUT vehicle are based on the declared combined weight of the EHUT vehicle in accordance with the weight group tax rates shown in the tables set forth in ORS 825.476. However, whenever a motor carrier operates an EHUT vehicle at a weight higher than its declared combined weight, the motor carrier must report and pay at the heaviest weight all miles operated in that configuration for the entire reporting period.

(5) The tax status of an EHUT vehicle operating under flat fees is determined by the weight of the vehicle, the commodity being transported, the purpose of the transportation and highways traveled. The tax status of the EHUT vehicle's operation will be determined by the motor carrier pursuant to OAR 740-055-0035 and entered in the electronic system for that operation. Any changes in the tax status of the EHUT vehicle will also be determined by motor carrier pursuant to OAR 740-055-0035 and entered in the electronic system.

(6) If a motor carrier provides information that the motor carrier knows, or should have known, is incorrect regarding the declared weight or actual combined weight of an EHUT vehicle the motor carrier will be assessed taxes on the EHUT vehicle based on the higher combined weight, in addition to interest and penalties.

(7) Any motor carrier that operates an EHUT vehicle under these rules agrees that when the electronic system is properly working, the system's records related to the identity, distance traveled by, and the location of the EHUT vehicle, may be used in calculating tax reports.