Or. Admin. Code § 740-045-0150 - Highway Use Taxes, Responsibility During Lease

(1) The lessee of vehicles being operated under OAR 740-045-0110 to 740-045-0130 is responsible for highway use taxes due for all operations of those vehicles in Oregon during the term of the lease.

(2) The lessee may be relieved of responsibility for highway use taxes on vehicles with valid enrollment in the weight-mile tax program operating under OAR 740-045-0110 only following written notification to the Department that the lease has been terminated.

(3) The lessee may enter into an agreement authorizing the owner or lessor to report and pay highway use taxes for vehicles enrolled in the weight-mile tax program in the owner's or lessor's name provided:

(a) The agreement is signed by both the lessee and the owner or lessor; and

(b) The agreement is filed with and approved by the Department. Such agreements shall not relieve the lessee of its obligation for payment of highway use taxes accruing during the term of the lease and prior to written notification of the termination of the lease.

Notes

Or. Admin. Code § 740-045-0150

PUC 156, f. 8-6-73, ef. 8-15-73 (Order No. 73-507); PUC 3-1980, Part 1, f. & ef. 6-30-80 (Order No. 79-805); Renumbered from 860-035-0150; PUC 7-1993, f. & cert. ef. 3-19-93 (Order No. 93-285); PUC 4-1994, f. & cert. ef. 1-27-94 (Order No. 94-192); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-065-0150; MCTB 1-2002, f. 6-21-02, cert. ef. 7-1-02; MCTD 4-2019, temporary amend filed 10/22/2019, effective 10/22/2019 through 04/17/2020; MCTD 4-2020, amend filed 04/03/2020, effective 4/3/2020; MCTD 3-2025, amend filed 01/16/2025, effective 1/16/2025

Statutory/Other Authority: ORS 184.619, 823.011 & 825.230

Statutes/Other Implemented: ORS 825.100, 825.104 & 825.210