Current through Register Vol. 61, No. 4, April 1, 2022
Private car companies shall report the total miles their railroad cars traveled
on the railroads in Oregon and the corresponding total system mileage for the
prior two calendar years as part of their annual report to the Department of
Revenue. If complete information for the most recent year is not available at
the time the report is required, the company shall report its best estimate
based on the information it has available at that time.
(2) The department shall determine Oregon's
equivalent number of railroad cars for allocation purposes by use of the ratio
of Oregon mileage to the system total for the prior year. This ratio shall be
adjusted for any corrections of the previous estimated mileage report. The
resulting ratio shall be applied to the average number of cars in the fleet for
which the mileage was reported to determine the average car presence in
Admin. R. 150-308-0585
RD 9-1989, f.
12-18-89, cert. ef. 12-31-89; Renumbered from 150-308.550(2)-(B),
59-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS