(2) The department may waive or reduce the interest and penalties provided in ORS 825.490 or 825.494 (2) or (3) on those terms as the department considers proper if request for waiver or reduction is made within 30 days after service of notice of assessment upon the person concerned, or as part of the pleas made in the department’s reconsideration of the assessment.
(3) Every assessment made by the department under ORS 825.490 to 825.496 becomes due and payable at the time it becomes final and if not paid to the department when due and payable there shall be added to the assessment a penalty of 10 percent of the amount of the tax.
(4) If any person who has requested a hearing pursuant to this section fails to appear at the scheduled hearing and failed to withdraw the petition for reassessment at least five days before the date of the hearing, the department may require such person to pay a charge of $150 in addition to any other fees, taxes and charges which may be imposed under this chapter. [Formerly 767.855; 2021 c.630 §101]
Structure 2021 Oregon Revised Statutes
Volume : 19 - Utilities, Vehicle Code, Watercraft, Aviation
Section 825.005 - Definitions.
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 825.108 - Issuance of permits to private carriers; exception.
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 825.137 - Cancellation, revocation or suspension of authority, generally.
Section 825.160 - Liability insurance of carriers.
Section 825.162 - Cargo insurance.
Section 825.166 - Deposit of securities or letter of credit.
Section 825.168 - Self-insurance.
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 825.206 - 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 825.248 - Annual commercial motor vehicle safety plan.
Section 825.250 - Stop for inspection.
Section 825.254 - Limitation on movement of vehicles to particular days of week; rules.
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 825.326 - Motor Carrier Account; Consumer Protection Household Moves Account.
Section 825.330 - Restrictions on use of funds.
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 825.486 - Credit for fuel tax.
Section 825.492 - Annual and quarterly reports authorized.
Section 825.494 - Assessment by department upon failure to report tax or fee due.
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.