Or. Admin. R. 731-090-0080 - Commercial Account Managers
(1)
Commercial Account Managers shall provide Metered Use Reports to the Department
on intervals as defined in contract.
(2) Official Tax Reports and payments from
Commercial Account Managers of aggregate Road Usage Charges, including charges
not yet remitted by enrolled RUC payers for the Official Tax Reporting Period,
will be due to the Department on or before the 20th day following the end of
the calendar quarter. The Commercial Account Manager is liable for the tax
accumulated by its enrolled RUC Payers.
(3) Reports and payments that are not
reported in compliance with this section will be assessed penalties and
interest as per the contract with the Commercial Account Manager.
(4) The Department may waive the late payment
charges and interest at its discretion based on individual circumstances for
good cause shown.
(5) The
Department may, at any time during normal business hours, examine the financial
records of a Commercial Account Manager, which are applicable to Road Usage
Charge collections, including any entities with which the Commercial Account
Manager has partnered, sub-contracted or otherwise engaged to provide any
aspect of the Commercial Account Manager's Road Usage Charge services for the
Department. This includes examination of physical ledgers, documents and
account information as well as access to electronic records, financial systems
or any other type of records the Department deems necessary to ensure the
integrity of the collection process, in compliance with ORS Chapter
319.
(6) Commercial Account
Managers will make financial records available to the department at a location
in Oregon. Commercial Account Managers who fail to make records available for
inspection are subject to assessment of under-paid Road Usage Charges based on
Best Available Information, subsequent collection action and possible
cancellation of the Commercial Account Manager's agreement with the Department
according to the terms of that agreement.
Notes
Statutory/Other Authority: ORS 184.616 & 184.619
Statutes/Other Implemented: ORS 319.900, 319.885, 319.905 & 319.910
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