2021 Oregon Revised Statutes
Chapter 825 - Motor Carriers
Section 825.486 - Credit for fuel tax.


(1) A report under ORS 825.480, 825.490 or 825.492; and
(2) Satisfactory evidence along with the report showing the amount of tax paid by the person under ORS 319.010 to 319.430 or 319.510 to 319.880 during the period reported. [Formerly 767.832; 2015 c.77 §4]

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 19 - Utilities, Vehicle Code, Watercraft, Aviation

Chapter 825 - Motor Carriers

Section 825.005 - Definitions.

Section 825.007 - Policy.

Section 825.015 - Nonapplicability of chapter to certain vehicles used in nonprofit transportation of passengers.

Section 825.017 - Nonapplicability of chapter to certain persons and vehicles.

Section 825.020 - Applicability of chapter to certain vehicles and combinations over 26,000 pounds.

Section 825.022 - Nonapplicability of certain provisions to vehicles and combinations.

Section 825.024 - Applicability to farm vehicles.

Section 825.028 - Transportation services for charitable organizations.

Section 825.032 - Nonapplicability of economic regulation to specified vehicles.

Section 825.102 - Issuance of permits to intrastate for-hire carriers; rules.

Section 825.105 - Confirmation of federal registration and financial responsibility for interstate motor carriers; rules.

Section 825.108 - Issuance of permits to private carriers; exception.

Section 825.110 - Issuance, extension or transfer of certificate to carriers of household goods; hearings; findings; rules.

Section 825.115 - Temporary authority to provide transportation services; duration.

Section 825.117 - Certificate for emergency transportation services.

Section 825.129 - Legal status of certificates.

Section 825.135 - Denial of certificate, permit, transfer or extension of authority; hearing; restriction.

Section 825.137 - Cancellation, revocation or suspension of authority, generally.

Section 825.139 - Suspension or cancellation of authority for tax delinquency or failure to file bond; notice; hearings.

Section 825.160 - Liability insurance of carriers.

Section 825.162 - Cargo insurance.

Section 825.164 - Rules for compliance with ORS 825.160 and 825.162; notice prior to cancellation of insurance; suspension of authority when insurance inoperative.

Section 825.166 - Deposit of securities or letter of credit.

Section 825.168 - Self-insurance.

Section 825.170 - Prohibited indemnification provisions in motor carrier transportation contracts; exceptions.

Section 825.180 - Application fee; transfer fee; refunds.

Section 825.200 - Rules and orders regarding uniform cargo liability and joint line rates.

Section 825.202 - Department’s authority over for-hire carriers of household goods.

Section 825.204 - Regulation of shipping receipts, changes of vehicles and routes, records and mileage for carriers of household goods; rules.

Section 825.206 - Duties of interstate carriers.

Section 825.210 - Regulation of motor vehicles.

Section 825.212 - Regulation of mileage records; distinguishing marks.

Section 825.224 - Rate regulation of carriers of household goods.

Section 825.226 - Rating bureaus; rules.

Section 825.230 - Carrier to operate only in class for which authority issued; effect of violation.

Section 825.232 - General authority to prescribe and enforce rules and classifications.

Section 825.234 - Classes of carriers of household goods; filing of tariff.

Section 825.240 - Inapplicability of certain regulatory statutes to local cartage activities; application for authority; rules.

Section 825.247 - Imposition of fee on certain household goods carriers; penalty for nonpayment; rules.

Section 825.248 - Annual commercial motor vehicle safety plan.

Section 825.250 - Stop for inspection.

Section 825.252 - Safety regulations relating to drivers or operators; uniformity with federal regulations; rules.

Section 825.254 - Limitation on movement of vehicles to particular days of week; rules.

Section 825.258 - Rules for transportation of hazardous waste, hazardous material and PCB; civil penalty.

Section 825.260 - Impoundment of vehicles unlawfully transporting hazardous wastes or substances.

Section 825.302 - Service of process on nonresident carrier by serving the department.

Section 825.304 - Vehicle owner to be made party to certificate or permit enforcement proceedings; dismissal of charges against driver.

Section 825.326 - Motor Carrier Account; Consumer Protection Household Moves Account.

Section 825.330 - Restrictions on use of funds.

Section 825.350 - Voluntary commuter ridesharing arrangement not to be taxed or licensed by local government.

Section 825.400 - Rules for establishment of motor carrier education program; contents of program; fees.

Section 825.402 - Participation in program.

Section 825.410 - Drug and alcohol testing program.

Section 825.415 - Drug and alcohol testing; school transportation provider.

Section 825.450 - Weight identifier; period of validity; rules.

Section 825.454 - Identification devices; applications.

Section 825.470 - Temporary pass; fees; rules.

Section 825.472 - Determination of filing of reports or payments.

Section 825.474 - Motor carrier tax for use of highways.

Section 825.475 - Exemption from motor carrier tax and fuel tax.

Section 825.476 - Carrier tax tables.

Section 825.480 - Substitute taxes for certain vehicles.

Section 825.482 - Review of flat fee rates.

Section 825.484 - Effect of carrier tax law on other taxes; offset of fees or taxes erroneously paid.

Section 825.486 - Credit for fuel tax.

Section 825.490 - Due date of taxes and fees; audits; late charges, penalties and interest; refunds; reassessment for fraud or evasion.

Section 825.492 - Annual and quarterly reports authorized.

Section 825.494 - Assessment by department upon failure to report tax or fee due.

Section 825.496 - Reassessment waiver or reduction upon request; charge for failure to appear at hearing.

Section 825.500 - Calculation of interest and penalties for delinquent road use assessment fees and single-use nondivisible load permits; audit.

Section 825.502 - Payment of taxes and fees by credit card; rules.

Section 825.504 - Warrant procedure for collecting tax, fee, penalty or assessment.

Section 825.506 - Deposit or bond to secure payment of fees, taxes, charges and penalties.

Section 825.507 - Limitations on cancellation of bond; suspension of authority.

Section 825.508 - Use of collection agency to obtain moneys due.

Section 825.509 - Writing off uncollected moneys due.

Section 825.515 - Daily records and monthly reports by carriers.

Section 825.517 - Certain records not public.

Section 825.550 - Multijurisdictional agreement for collection of weight-mile taxes; rules.

Section 825.555 - International fuel tax agreement; rules; fees.

Section 825.600 - Purpose of ORS 825.601 to 825.615.

Section 825.601 - Definitions.

Section 825.605 - Unlawfully idling the primary engine of a commercial vehicle; penalty.

Section 825.610 - Exemptions from requirements in ORS 825.605.

Section 825.615 - Preemption of local regulation of idling; exception.

Section 825.950 - Civil penalty for violation of this chapter, ORS chapter 818 or 826, or rule or order of department.

Section 825.955 - Civil penalty for violation of provisions relating to driver equipment compliance form or drug and alcohol testing program; rules.

Section 825.960 - Department action against employer when department receives notification of violation of out-of-service order; civil penalty.

Section 825.990 - Criminal penalties.