Or. Admin. Code § 340-141-0290 - Loaded Tank Railroad Car Fee
(1) The
terms used in this rule have the meanings provided by Or Laws 2019 c. 518 sec.
13(b).
(2) The owner of oil at the
time the oil is transported by loaded tank railroad car in this state shall pay
to the Department of Revenue a fee of $19 for each tank railroad car loaded
with oil.
(a) If the loaded tank railroad car
enters this state from outside of this state, the fee shall be imposed on the
owner of the oil at the time the loaded tank railroad car enters this
state.
(b) If the tank railroad car
is loaded with oil in this state, the fee shall be imposed upon the loading of
the oil into or onto the tank railroad car for transport in or through this
state.
(3) Each owner of
oil transported by loaded tank railroad car shall remit payment of the fee
established under this section on a quarterly basis. The assessment of this fee
shall commence on April 1, 2024. Payment shall accompany a return submitted to
the Department of Revenue within 30 days following the end of the preceding
calendar quarter.
Notes
Statutory/Other Authority: ORS 468B.437, 468.020 & 468.065
Statutes/Other Implemented: ORS 468B.435
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