Or. Admin. R. 735-170-0035 - Reporting Requirements for Registered Fuel Handlers

(1) All registered handlers will file a monthly report detailing the fuel handled, sold, produced, distributed, transported, or used during the month. For hire carriers, as defined in ORS 825.005(7), and other common carriers, that only transport fuel for dealers or registered fuel handlers are not required to submit reports, but are subject to the record keeping requirements in OAR 735-170-0015.

(2) Every registrant must follow the applicable fuel reporting instructions and use forms as provided by the Department. Willful or habitual failure to complete tax reports in the manner prescribed by the Department may result in assessment based on "best available information," collection action, and possible suspension or revocation.

(3) "To report" or "be reported" means a complete report, with all required schedules on forms prescribed by the Department and full remittance of tax or fee, must be received by the Department or its designated agent not later than the 25th of the succeeding calendar month.

(a) All reports and required schedules with 100 or more transactions shall be filed electronically in a manner prescribed by the Department. Once a licensee or registrant is required to file their reports electronically, all subsequent reports shall be filed electronically regardless of the number of transactions.

(b) Computerized report data may be substituted for schedule detail when the fuel handler has less than 100 transactions and the format is compatible with the prescribed forms.

(c) If an electronic transaction requires the payment of taxes or fees, payment of those taxes or fees within the electronic transaction shall be:

(A) Made through an Automated Clearing House (ACH) debit or credit transaction;

(B) Made in US funds.

Notes

Or. Admin. R. 735-170-0035

DMV 13-2014, f. 11-25-14, cert. ef. 7/1/2015

Stat. Auth.: ORS 184.616, 184.619, 319.010 - 319.430, 319.990

Stats. Implemented: ORS 319.010 - 319.430, 319.990