Or. Admin. Code § 740-055-0120 - Weight-Mile Tax Records Requirements

(1) All carriers must maintain records of their motor vehicle operations and make reports on forms approved by the Department. Such records must be:

(a) Stored at the carrier's principal office or place of business;

(b) Made available for inspection by the Department or its representatives upon request; and

(c) Retained for a period of three (3) years unless otherwise authorized by the Department.

(2) Distance records produced by a means other than a vehicle-tracking system must meet all requirements in section (1) of this rule and contain the following information for each vehicle:

(a) Origin and destination points;

(b) Oregon entry and exit points;

(c) Actual Oregon miles for each trip;

(d) Pickup and delivery points in Oregon for each trip;

(e) Routes of travel for each trip;

(f) Dates of each trip;

(g) Daily beginning and ending odometer or other mileage recording device readings for each vehicle;

(3) Distance records produced wholly or partly by a vehicle-tracking system, including a system based on a global positioning system (GPS) may be used in lieu of, or in addition to, the records required in this rule provided the electronic records meet all the requirements of section (1) of this rule and contain the following information for each vehicle:

(a) The original latitude and longitude coordinates carried out to, at minimum, 5 decimal places, for the vehicle to which the records pertain;

(b) The date and time of each coordinate capture, at a minimum of 15-minute intervals and at every significant event to validate the total distance traveled. A significant event is defined as: Engine being turned on or off and crossing into or out of the State of Oregon;

(c) The daily beginning and ending reading from the odometer, hubodometer, engine control module (ECM), or any similar device;

(d) The calculated distance between each GPS or other system reading;

(e) The total distance traveled by the vehicle in Oregon; and

(f) Exception reports containing adjustments made to distance traveled in Oregon including equipment malfunction, tampering or random unexplained coordinate capture.

(4) In addition to the requirements listed above, all carriers must maintain records containing the following information for each vehicle:

(a) Identification of any exempt miles claimed, which shall include beginning and ending odometer or other mileage recording device readings for the exempt portion of each trip. If repeated trips are made to and from the same locations, a one-time recording of odometer or other mileage recording device readings for the exempt portion of those trips may be applied to the total number of trips;

(b) Load tickets and/or bills of lading for each shipment transported;

(c) A monthly summary of the total distance traveled in Oregon and the total taxable distance traveled in Oregon in each configuration;

(d) Carriers operating motor vehicles that are issued or required to obtain an annual variance permit under ORS 818.200(1)(a) to (c) with a combined weight of more than 80,000 pounds shall also provide for each reporting period:

(A) Number of axles in the vehicle configuration; and

(B) A record of changes of operation. A change of operation occurs when the vehicle configuration remains the same but the actual weight of the vehicle and load changes from over 80,000 lbs. to 80,000 lbs. or under. Empty movements are not changes in operation; and

(e) Carriers operating motor vehicles in multiple configurations shall provide the number of miles operated in each motor vehicle configuration for each trip.

(5) All registrants that pay registration fees via registration trip permits must retain a copy of each registration trip permit.

Notes

Or. Admin. Code § 740-055-0120

PUC 18, f. 1-21-55, ef. 9-1-54 (Order No. 33203); PUC 120, f. 10-26-62, ef. 11-15-62 (Order No. 38811); PUC 135, f. 5-9-66, ef. 5-15-66 (Order No. 42332); PUC 148, f. 7-29-68, ef. 9-1-68 (Order No. 44783); PUC 156, f. 8-6-73, ef. 8-15-73 (Order No. 73-507); Renumbered from 860-038-0055; PUC 1-1982(Temp), f. & ef. 2-3-82 (Order No. 82-080); PUC 5-1982, f. & ef. 3-15-82 (Order No. 82-162); PUC 13-1990, f. & cert. ef. 7-6-90 (Order No. 90-949); PUC 4-1993, f. & cert. ef. 1-15-93 (Order No. 93-058); PUC 7-1993, f. & cert. ef. 3-19-93 (Order No. 93-285); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-068-0055; MCTD 1-2003, f. & cert. ef. 2-13-03; MCTD 1-2020, amend filed 01/31/2020, effective 1/31/2020; MCTD 4-2023, amend filed 05/15/2023, effective 5/15/2023

Statutory/Other Authority: ORS 184.619, 823.011 & 825.515

Statutes/Other Implemented: ORS 825.212 & 825.515