Records, Reports, And Accounting Fees And Taxes

Link to law: http://arcweb.sos.state.or.us/pages/rules/oars_700/oar_740/740_055.html
Published: 2015

The Oregon Administrative Rules contain OARs filed through November 15, 2015

 

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DEPARTMENT OF TRANSPORTATION,

MOTOR CARRIER TRANSPORTATION DIVISION





 

DIVISION 55
RECORDS, REPORTS, AND ACCOUNTING FEES AND TAXES

740-055-0010
Payment of Weight-Mile Tax, Reporting Period Variations
(1) All motor carriers must
report and pay fees as provided in ORS Chapter 825 for all motor vehicles they operate.
(2) Motor carriers must retain
a copy of highway use tax reports and all work papers or reference data used in,
or received in, the conduct of their business and affecting the computation of fees.
Unless such supporting data and other required accounting records are fully and
accurately maintained, the motor carrier may, upon audit, be denied credit for any
unsupported items and in addition be subject to other penalties prescribed by ORS
Chapter 825.
(3) Information contained in
the highway use tax report must be legible and readable. A report is legible when
the observer is able to identify enough letters and numerals to positively and quickly
determine the reporter’s intent. A report is readable when the observer is
able to recognize a group of letters or numerals as words or complete numbers.
(4) If a highway use tax report
is illegible or unreadable, the Department will mark the report as illegible or
unreadable and return the report to the motor carrier. The Department will consider
the illegible or unreadable highway use tax report as unfiled.
(5) The date the motor carrier
files a legible and readable highway use tax report will determine the report’s
timeliness.
(6) If a motor carrier fails
to file a legible and readable highway use tax report to replace the returned, illegible
or unreadable tax report, the motor carrier may be considered delinquent in reporting
taxes and subject to the penalties set forth in ORS 825.139, including suspension
or cancellation of authority.
(7) Motor carriers desiring
to report mileage taxes on other than a calendar-month basis must submit a written
request to the Department. The number of reporting periods in any 12-month period
must not be less than 12. The application must specifically identify the requested
reporting periods. Motor carriers must submit a new request for each calendar year:
(a) Reports will be due on or
before the last day of the following reporting period. Taxes and fees incurred in
the last half of any reporting period may be reported and paid to the Department
on or before the end of the second reporting period following the period in which
the taxes or fees were incurred. Reports, taxes, or fees that are not reported in
conformance with this paragraph are subject to a 10 percent late payment charge;
and
(b) If a motor carrier does
not obtain approval for other than calendar month reporting, the Department may
impose a 10 percent late payment charge for any operations reported outside of standard
calendar month reporting pursuant to ORS 825.490(1). The Department may revoke a
motor carrier’s authority to report on an other than calendar-month basis
for failure to comply with Weight-Mile tax requirements.
Stat. Auth.: ORS 184.616, 184.619
& 823.011

Stats. Implemented: ORS 825.137,
825.139, 825.232 & 825.490

Hist.: 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 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 860-038-0005; PUC 7-1990, f. & cert. ef.
5-25-90 (Order No. 90-836); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from
860-068-0005; MCTD 5-2011, f. & cert. ef. 12-22-11
740-055-0015
Payment of Weight-Mile Tax; Quarterly Reporting
(1) A motor carrier with less than 12 months of Oregon operations may be approved to report and pay weight-mile tax on a quarterly basis. In addition to a written application on a form provided by the Department, the applicant may be required to submit a financial statement covering the previous 12 months.
(2) A motor carrier with 12 consecutive months or more history of Oregon operations may be approved to report and pay weight-mile tax on a quarterly basis if:
(a) The applicant submits a written application on a form provided by the Department; and
(b) An analysis of Department records indicates that:
(A) In the last 12 months, the motor carrier has had:
(i) No suspensions related to reporting or payment of taxes or fees to the Department;
(ii) No revocation of IFTA tax license;
(iii) No more than 25% of weight-mile tax reports filed late;
(iv) No repayment plan entered into or concluded with the Department; and
(v) No delinquency in payment of over-dimensional permit fees or road use assessment fees.
(B) In the last 36 months, the motor carrier has not had a weight-mile tax audit resulting in an assessment that exceeds more than 15% of the taxes and fees reported and paid during the audit period.
(3) The Department reserves a minimum of 90 days from the date an application is received in which to consider the application. A motor carrier approved to report and pay weight-mile tax on a quarterly basis may begin such reporting and payment in the first full calendar quarterly reporting period immediately following the month approval is granted by the Department.
(4) The Department may revoke a motor carrier's approval to report and pay weight-mile tax on a quarterly basis if the Department determines a motor carrier no longer meets the conditions described in section (2) of this rule.
(5) Motor carriers authorized to pay weight-mile tax on a quarterly basis prior to July 1, 2002, will be allowed to continue such reporting without additional approval if:
(a) The annual tax liability for the motor carrier does not exceed $3,600, and in the last 12 months, the motor carrier has:
(A) No more than one suspension related to reporting or payment of taxes or fees to the Department; and
(B) No more than two weight-mile tax reports filed late.
(b) The annual tax liability exceeds $3,600 and the motor carrier meets the conditions described in subsection (2)(b) of this rule.
Stat. Auth.: ORS 823.011 & ORS 825.492

Stats. Implemented: ORS 825.492

Hist.: MCTB 1-2002, f. 6-21-02, cert. ef. 7-1-02
740-055-0020
Payment of Fees and Refunds
(1) Carriers registered with the Oregon
Department of Transportation, or their agents as established either through an approved
Power of Attorney or prior remittance of taxes or fees on behalf of the carrier,
shall pay taxes and fees by either:
(a) Cash;
(b) Bank Draft;
(c) Guaranteed Draft;
(d) Credit card, under the
conditions described in ORS 825.502;
(e) Cashier’s Check;
(f) Travelers Check;
(g) Company check when drawn
in the name of record of the account to which it is to be applied;
(h) Personal or business
check from an agent described in subsection (1);
(i) Personal check when drawn
in the name of a company employee;
(j) Personal check from a
corporate officer; or
(k) Personal check when drawn
in the name of a lessor driver when accompanied by a copy of the lease.
(2) Carriers not registered
with the Oregon Department of Transportation shall pay fees and taxes due by either:
(a) Cash;
(b) Bank Draft;
(c) Guaranteed Draft;
(d) Credit card, under the
conditions described in ORS 825.502;
(e) Cashier’s Check;
or
(f) Travelers Check.
(3) All payments to the Oregon
Department of Transportation for taxes and fees shall be in United States funds.
(4) In the event any check
drawn payable to the Department for payment of taxes or fees is not honored, the
motor carrier account for which the check was drawn will be assessed the maximum
service charge authorized by ORS 30.701(5) for each such check and the motor carrier
account for which the check was drawn may thereafter be required to remit taxes
or fees by money order, bank draft, certified check, or cash.
(5) The Department will not
issue a refund by cash to a motor carrier. The Department will not issue a refund
by check to a motor carrier unless the dollar amount is equal to or greater than
$100.00.
(6) The Department will only
issue a check for less than $100.00 after a motor carrier’s account has been
audited and closed.
Stat. Auth.: ORS 184.616, 184.619, 823.011,
825.502
Stats. Implemented: ORS 30.701,
825.498, 825.502
Hist.: 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 860-038-0010; PUC 12-1981, f. & ef. 12-16-81 (Order No. 81-880); PUC 3-1988,
f. & cert. ef. 1-25-88 (Order No. 88-068); PUC 7-1993, f. & cert. ef. 3-19-93
(Order No. 93-285); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-068-0010;
MCT 6-1996, f. & cert. ef. 12-19-96; MCTB 2-1999, f. & cert. ef. 8-20-99;
MCTD 3-2009, f. & cert. ef. 12-22-09; MCTB 4-2015, f. & cert. ef. 9-21-15
740-055-0025
Temporary
Pass Fees
The department may
issue a temporary pass as described in ORS 825.470 for a single trip or short-time
operation not exceeding 10 days. A pass fee of $9 will be collected for each pass
issued.
Stat. Auth.: ORS
184.616, 184.619, 823.011 & 825.470

Stats. Implemented:
ORS 825.470

Hist.: MCTD
7-2012, f. & cert. ef. 8-17-12
740-055-0030
International Fuel Tax Agreement Fees
(1) Each Oregon based International Fuel Tax Agreement (IFTA) licensee shall pay Oregon an annual fee as established in this rule. The annual fee is based on the number of motor vehicles the licensee elects to operate under IFTA and shall be computed as follows: [Table not included see Ed. Note]
(2) The IFTA licensee shall pay the fee to the Department at the time of making application for, or renewing, IFTA credentials. Subsequent addition(s) to the number of participating motor vehicles may require payment of additional fees. Additional fees, if applicable, are due at the time of making application for additional participating motor vehicles.
(3) The Department may suspend, revoke or cancel IFTA participation for failure to timely pay required IFTA fees or comply with the provisions of ORS 825.555.
(4) Farmers, for the purpose of this rule, are those persons having more than 50% of their participating vehicles registered as farm vehicles pursuant to ORS 805.300.
[ED. NOTE: Tables referenced are available from the agency.]
Stat. Auth.: ORS 184.616, 184.619, 825.555

Stat. Implemented: Sec. 1, Ch. 698, OL 2001

Hist.: MCTB 3-2001, f. & cert. ef. 11-9-01; MCTD 6-2005, f. & cert. ef. 10-20-05
740-055-0035
Change in Fee Basis
(1) As used in this
rule, a fee basis is the method a carrier uses to report and pay Highway Use Tax,
for example Monthly, Flat Monthly, Quarterly and Annual Mileage.
(2) Tax status
is determined by the weight of the vehicle, commodity being transported, purpose
of the transportation and highways traveled. The tax status is established by the
operation performed at the time the commodity is transported, including without
limitation; farm operations, for hire operations, exempt operations, such as school
and non-profit operations, operations less than 26,000 pounds or operations on private
roads and commodities designated as flat fee.
(3) A change
in fee basis occurs when a commodity is loaded on a vehicle causing a change in
the tax status. The vehicle remains in the fee basis indicated by the load while
transporting that load and for any subsequent operations, including unladen travel,
until a loaded commodity changes the fee basis.
Stat. Auth.: ORS
184.616, 184.619 & 823.011

Stats. Implemented:
ORS 319.020, 319.530, 825.017, 825.474 & 825.480

Hist.: MCTD
4-2013, f. & cert. ef. 5-16-13
740-055-0045
Determination of Mailing Date
For reports and payments transmitted
through the United States Postal Service on which the post-office cancellation mark
on the envelope or wrapper containing the report or payment is omitted or is not
legible, the department will consider the report or fee deposited in the United
States mail as five (5) postal delivery days prior to the date received by the department.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 818.225,
825.472 & 825.555
Hist.: MCTD 5-2014, f. &
cert. ef. 9-22-14

Maintenance of Records

740-055-0100
Maintenance and Production of Records
and Vehicles — Penalties
(1) At the request of the Department
or its authorized representative, each motor carrier must produce for inspection
or audit all records required to be prepared or maintained by statute or rules of
the Department and all motor vehicles subject to the Department’s jurisdiction.
Each succeeding day that the records or vehicles are not made available for inspection
or audit will constitute a separate violation of this rule until such records or
vehicles are made available at the place stated in the request.
(2) In addition to any other
penalty authorized by law, the operating authority of a person who fails to prepare,
maintain, or produce records required by statute or the rules of the Department
or fails to produce vehicles for inspection will be subject to suspension or cancellation.
(3) The penalties authorized
will not be imposed unless the Department’s request to produce vehicles for
inspection or records for audit gives the motor carrier a reasonable time and place
to produce said vehicles for inspection or records for audit.
(4) If a motor carrier makes
records available for a weight-mile tax audit, but the records made available do
not meet Department requirements in OAR 740-055-0120, and the records as a whole
are deemed so inadequate that they cannot be audited in the normally prescribed
method, the Department may impose penalties described in OAR 740-300-0010. These
penalties may be imposed even if the Department is able to complete an audit of
the carrier’s records by relying on any information available to the Department
as described in ORS 825.490(3). The penalties are in addition to any other penalties
authorized by law.
Stat. Auth.: ORS 184.616, 184.619
& 823.011

Stats. Implemented: ORS 825.210,
825.212, 825.232, 825.515

Hist.: PUC 181, f. 12-30-77,
ef. 1-15-78 (Order No. 77-896); Renumbered from 860-038-0048; PUC 1-1983, f. &
ef. 1-17-83 (Order No. 83-024); PUC 9-1994, f. & cert. ef. 4-21-94 (Order No.
94-637); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-068-0048; MCT
8-1997, f. & cert. ef. 11-17-97; MCTD 4-2011, f. & cert. ef. 11-23-11
740-055-0110
Fuel Purchase Records and Refunds
(1) All motor carriers must obtain an
invoice covering every purchase of motor vehicle fuel and preserve the same for
a period of three (3) years subject to inspection by the Department or its representatives
at all reasonable times. Fuel Card statements reflecting purchases from retail stations
must clearly separate and identify retail and cardlock purchases. Purchases from
retail stations require an invoice or receipt from the original seller to be accepted.
(2) Such invoice or statement
must disclose:
(a) Date and location of
purchase;
(b) From whom purchased;
(c) Kind of fuel and number
of gallons purchased;
(d) Oregon Weight Receipt
and Tax Identifier number, temporary pass number, or Special Transportation Permit
of the vehicle if fuel is delivered directly into such vehicle; and
(e) Amount of fuel tax paid.
(3) Motor carriers purchasing
fuel in Oregon may claim a credit for Oregon state fuel tax paid at the pump. Carriers
shall deduct the amount of fuel tax paid from the highway use tax due on the highway
use tax report for the period in which the fuel was purchased. Motor carriers taking
a deduction on the highway use tax report for fuel tax paid shall attach a copy
of all fuel invoices for which credit is claimed. Carriers who purchase fuel in
bulk shall attach to the highway use tax report for the period in which the fuel
was dispensed into a motor vehicle copies of invoices from fuel suppliers indicating
Oregon state fuel tax paid and fueling records showing fuel dispensed for each motor
vehicle.
(4) Motor carriers may submit
a written request for refund of Oregon state fuel tax paid up to three years after
purchase. A written request for refund may be granted for any Oregon fuel tax paid
but not deducted from the highway use tax report for the period in which the fuel
was purchased. Motor carriers requesting refund must attach copies of all invoices.
No such refund will be issued until an audit has been performed.
Stat. Auth.: ORS 184.616, 184.619, 823.011
Stats. Implemented: ORS 825.476,
825.480, 825.484, 825.486
Hist.: 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 860-038-0050; PUC 9-1990, f. & cert. ef. 5-25-90 (Order No. 90-835); MCT
3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-068-0050; MCTB 1-2002, f.
6-21-02, cert. ef. 7-1-02; MCTB 4-2015, f. & cert. ef. 9-21-15
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) All carriers must maintain records containing 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 for travel for each trip;
(f) Dates of each trip;
(g) Daily beginning and ending odometer or other mileage recording device readings for each vehicle;
(h) Load tickets and/or bills of lading for each shipment transported;
(i) 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;
(j) 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
(k) Carriers operating motor vehicles in multiple configurations shall provide the number of miles operated in each motor vehicle configuration for each trip.
(3) All registrants that pay registration fees via registration trip permits must retain a copy of each registration trip permit.
(4) Records generated from on-board recording devices, vehicle tracking systems, or other electronic data recording systems may be used in lieu of, or in addition to, the records required in this rule provided that the electronic records:
(a) Meet all the requirements of sections (1) through (3) of this rule; and
(b) Are provided in printed format upon request.
Stat. Auth.: ORS 823.011 & ORS 825.515

Stats. Implemented: ORS 825.212 & ORS 825.515

Hist.: 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
740-055-0130
For-Hire Farmers' Operating Records
(1) All farm carriers operating under a Class 1A permit issued under ORS 825.024(3), must maintain daily records on their motor vehicle operations and make reports on forms approved by the Department.
(2) The ODOT "Daily Record of Farm Vehicle Operation" form must be maintained on each vehicle registered under ORS 825.024(3):
(a) Entries must be made for each for-hire trip;
(b) Entries must be made for each farm exempt trip unless the vehicle is used solely in farm-exempt operations for a series of consecutive days, in which case the carrier may record the beginning and ending odometer readings for that period of time;
(c) If record keeping indicates that a vehicle was used solely in farm-exempt operations for a series of consecutive days and it is determined that the vehicle was used in a for-hire capacity at any point during that period of time, all miles recorded in the series of days may be assessed as taxable;
(d) Failure to maintain records accounting for both farm-exempt and for-hire operations may result in penalties under OAR 740-055-0100, suspension of the Class 1A permit, and all miles traveled may be assessed as taxable.
(3) Such records must be kept at the carrier's principle office or place of business and must be made available for inspection by the Department or its representatives at all reasonable times.
(4) Such records must be preserved for three years.
(5) In addition to any other requirements, farm carriers operating under a Class 1A permit issued under ORS 825.024(3), are also subject to the following record-keeping requirements: ORS 825.515 and OAR 740-055-0010, 740-055-0020, 740-055-0100, 740-055-0110, and 740-055-0220.
Stat. Auth.: ORS 823.011, ORS 825.024 & ORS 825.515

Stats. Implemented: ORS 825.024

Hist.: PUC 1-1984, f. & ef. 2-9-84 (Order No. 84-076); PUC 7-1994, f. & cert. ef. 4-15-94 (Order No. 94-554); MCT 2-1996, f. & cert. ef. 2-16-96; Renumbered from 860-068-0056; MCT 3-1996, f. & cert. ef. 3-14-96
740-055-0140
Out-of-State Farm Verification
(1) All out-of-state persons claiming a farm exemption from ORS Chapter 825 under 825.024 shall:
(a) Obtain a temporary pass from the Oregon Department of Transportation and pay highway use tax at the time of entry into Oregon;
(b) Complete the Out-of-State Farm Verification form and have their appropriate tax assessor or other authorized official sign and notarize it; and
(c) Carry a copy of the approved Out-of-State Farm Verification form and current authorization letter in all vehicles claiming the exemption.
(2) The Out-of-State Farm Verification form shall be valid for two years from date of approval by the agency unless sooner revoked by the Department.
(3) Upon receipt of a valid Out-of-State Farm Verification, the Oregon Department of Transportation shall reimburse fees paid by qualified farmers provided the verification complies with ORS 825.024, and the claim is submitted within 90 days of the date the temporary pass was obtained.
[ED. NOTE: The Form referenced in this rule is available from the agency.]
Stat. Auth.: ORS 823.011 & ORS 825.024

Stats. Implemented: ORS 825.024

Hist.: PUC 22-1984, f. & ef. 10-16-84 (Order No. 84-806); MCT 2-1996, f. & cert. ef. 2-16-96; Renumbered from 860-068-0058; MCT 3-1996, f. & cert. ef. 3-14-96; MCTB 2-1998, f. & cert. ef. 8-20-98
740-055-0150
Records -- General -- Household Goods and Passenger Carriers, and Carriers Participating in Joint Line Rates
(1) Carriers authorized to transport household goods and regular route full-service scheduled passenger carriers, and carriers participating in joint line rates, shall keep and maintain complete and comprehensive records of all business transactions as set forth in the prescribed Uniform System of Accounts.
(2) All papers, books, accounts, payroll, records, time records, bills, invoices, notes, mortgages, memoranda, correspondence files, vouchers, journals, ledgers, contracts, leases and agreements, operating and statistical statements or exhibits, stock books, minutes of meetings of directors, trustees and/or stockholders, records of mileage operated, annual or other periodic or special reports, working sheets or papers and all other papers and records disclosing or appertaining to operations of holders of certificates or permits authorizing transportation of household goods or regular route full-service scheduled passengers by motor vehicle, and that which relates to operations of carriers participating in joint line rates, shall be maintained and shall at all reasonable times be available for examination, inspection and audit by the Oregon Department of Transportation and/or its authorized representatives.
Stat. Auth.: ORS 823.011, ORS 825.200 & ORS 825.202

Stats. Implemented: ORS 825.200 & ORS 825.202

Hist.: 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 860-038-0063; 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); MCT 2-1996, f. & cert. ef. 2-16-96, Renumbered from 860-068-0063; MCT 3-1996, f. & cert. ef. 3-14-96; MCTB 7-2000, f. 12-15-00 cert. ef. 1-1-01
740-055-0170
Bills of Lading (Shipping Receipts) and Freight Bills
(1) The provisions of this section shall apply to carriers for hire in the transportation of household goods in intrastate commerce within the State of Oregon and in the transportation of property under joint line rates which are submitted to the Department for review and approval.
(2) Carriers shall prepare freight bills for each and every shipment transported. Unless otherwise authorized by the Department, bills of lading, freight bills, and combination bills of lading and freight bills must be issued in sets of not less than triplicate for each shipment transported.
(3) Bills of lading shall show the date, name of the carrier, consignor, consignee, origin, destination, number of packages, or if in bulk, the quantity, description of articles and marks, description of the manner in which the shipment is packed and weight of shipment. The bill of lading shall also show whether the freight charges are to be prepaid or collect. The original of the bill of lading shall be signed and given to the consignor and shall constitute receipt by the carrier of the property for transportation. The number two copy (the shipping order) shall be retained by the carrier. If freight is delivered on the bill of lading, the consignee receives the memorandum copy. The consignee shall sign the carrier's shipping order as a receipt for freight delivery.
(4)(a) A freight bill shall contain the following information: date, freight bill number, name and address of carrier, consignor, consignee, origin, destination, number of packages, or if in bulk, the quantity, description of articles and marks, weight, rate and freight charge. When the rate assessed is a class rate, the applicable classification rating of the article(s) shall be shown on the freight bill. The freight bill shall also show charges for accessorial or special services provided by the carrier. If detention charges are applicable, the freight bill shall show the time that the equipment was placed on detention and when it was released from detention;
(b) If the applicable rates are published on an hourly or time basis, the freight bill or other documentation retained by the carrier shall show time taken for meals and other nonproductive time, and either:
(A) Time of departure of carrier's equipment from its terminal and time of return of equipment to carrier's terminal or next point of loading; or
(B) Time of arrival of the vehicle at the point of origin and the time service is completed at the point of destination, if rates are based on time consumed between arrival at origin and departure from destination.
(c) The freight bill shall also show advances or other charges, space to note whether the shipment is collect or prepaid, space for carrier to receipt for charges paid, and space for consignee to receipt for shipment. The signed original shall be given to the party paying transportation charges, a signed copy shall be retained by the carrier as a receipt for delivery of freight and a copy shall be given to the consignee on prepaid shipments.
(5) When a combination bill of lading and freight bill form is used, it must contain the same information required of a bill of lading and freight bill. The signed original is to be given to the party paying the freight bill, the second part (shipping order) is retained by the carrier, the third part is given to the consignor on a collect shipment or to the consignee on a prepaid shipment.
(6) If the combination bill of lading and freight bill is used as a bill of lading only, and an invoice for the transportation is issued by the carrier for submitting to the party paying the freight charges, the distribution of copies remains the same as delineated in section (3) of this rule.
(7) Shipments of machinery, machines, or heavy equipment shall be fully described on the bill of lading, freight bill, and combination bill of lading and freight bill by recording the trade name, model, number, type, kind of special equipment and parts, size, and capacity.
(8) Carriers while not engaged in the transportation of household goods or while not providing transportation under joint line rates submitted to the Department or the Public Utility Commission for review and approval, nevertheless, may elect to be subject to this section by filing a written election to that effect with the Department. Thereafter, and until the election is withdrawn by the carrier in a writing filed with the Department, such carriers agree to and shall use ODOT Form No. 747 as their straight bill of lading, except:
(a) Where the shipper has drafted the bill of lading or the shipper has substantially participated in the drafting of the terms and conditions contained in the contract for transportation, or;
(b) Where the bill of lading tendered by the carrier to the shipper contains substantially the same terms and conditions as ODOT Form No. 747.
Stat. Auth.: ORS 823 & ORS 825

Stats. Implemented: ORS 823.101 & ORS 825.204

Hist.: 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); PUC 181, f. 12-30-77, ef. 1-15-77 (Order No. 77-896); PUC 3-1980, Part l, f. & ef. 6-30-80 (Order No. 79-805); Renumbered from 860-038-0067; PUC 8-1988, f. & cert. ef. 4-6-88 (Order No. 88-334); PUC 16-1994(Temp), f. 12-28-95, cert. ef. 1-1-95 (Order No. 94-2077); PUC 5-1995, f. & cert. ef. 6-23-95 (Order No. 95-561); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-068-0067
740-055-0180
Certified Scale Weights Required
Actual weight of shipments of household goods must be obtained by having such shipments weighed over a certified scale whenever scale is available at point of origin, destination or enroute. The scale ticket shall be attached to the carrier's copy of the freight bill and be retained as a part of the carrier's records.
Stat. Auth.: ORS 823.011, ORS 825.202 & ORS 825.224

Stats. Implemented: ORS 825.202 & ORS 825.224

Hist.: 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 860-038-0069; PUC 9-1986(Temp), f. & ef. 8-19-86 (Order No. 86-831); PUC 12-1986, f. & ef. 10-2-86 (Order No. 86-1026); MCT 2-1996, f. & cert. ef. 2-16-96; Renumbered from 860-068-0069; MCT 3-1996, f. & cert. ef. 3-14-96
740-055-0190
Record of Receipts and Disbursements
(1) Household goods and regular route full-service scheduled passenger carriers, and carriers participating in joint line rates, shall maintain a record of all moneys received from any source. The record shall show the date received, amount received, from whom received, number of freight bills being paid or description of service rendered for which payment is received, and any other pertinent information necessary to explain the transaction. The record shall show whether amount collected is retained as cash on hand or deposited in the bank and the account to be credited with the amount of collection.
(2) Household goods and regular route full-service scheduled passenger carriers, and carriers participating in joint line rates, shall keep and maintain a complete and accurate record of all moneys disbursed in conducting their operations whether such disbursements are made in cash or by check:
(a) The record must show amount disbursed, a description of what the payment covers, the proper account chargeable and all essential information to identify and explain the disbursement;
(b) All bills, invoices, receipts, memoranda and papers supporting and explaining payments must be carefully filed and retained for the prescribed time.
Stat. Auth.: ORS 823.011, ORS 825.200 & ORS 825.202

Stats. Implemented: ORS 825.200 & ORS 825.202

Hist.: 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 860-038-0071; 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); MCT 2-1996, f. & cert. ef. 2-16-96; Renumbered from 860-068-0071; MCT 3-1996, f. & cert. ef. 3-14-96; MCTB 7-2000, f. 12-15-00 cert. ef. 1-1-01
740-055-0210
Ledger and Journal
(1) All household goods and regular route full-service scheduled passenger carriers, and carriers participating in joint line rates, shall keep and maintain a ledger in which shall be recorded in appropriate accounts the assets, liabilities, capital, surplus, revenues, expenses, other income, other deductions and all other accounts prescribed by the Uniform System of Accounts and necessary to meet the requirements in OAR 740-055-0310 and 740-055-0320.
(2) Accounts shall be written up monthly and accruals stated on a monthly basis to permit preparation of financial exhibits from the books of record.
(3) All accounts must be closed on December 31 of each year and the profit or loss determined and stated in the books of record.
(4) All entries for which special journals have not been provided must be journalized in a general journal before posting to the ledger account. Entries must be fully explanatory and entered in sufficient detail to permit audit at any time. References to supporting papers and records must be specific and such subsidiary records and memoranda shall be filed and retained to support the entries in the general journal.
Stat. Auth.: ORS 823.011, ORS 825.200 & ORS 825.202

Stats. Implemented: ORS 825.200 & ORS 825.202

Hist.: 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 860-038-0075); 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); MCT 2-1996, f. & cert. ef. 2-16-96; Renumbered from 860-068-0075); MCT 3-1996, f. & cert. ef. 3-14-96; MCTB 7-2000, f. 12-15-00 cert. ef. 1-1-01
740-055-0220
Audit and Inspection of Records and Accounts of Motor Carriers
(1) Any motor carrier must produce and make available for audit and examination at any reasonable time, within or without this state, the records, accounts, papers, reports and other documents under the carrier's control.
(2) When such records are maintained outside this state by motor carriers engaged in transportation in Oregon, the motor carrier shall reimburse the Department for all expenses incurred by the Department in making audits and examinations of such records and accounts at their out-of-state location.
(3) Records maintained by motor carriers outside this state may be presented at a designated place in this state for audit and examination. This may be done at the request of the carrier or by direction of the Department. Such records must be presented by a representative of the carrier who can explain all entries and records and be responsible for their safekeeping.
Stat. Auth.: ORS 823 & ORS 825

Stats. Implemented: ORS 825.202

Hist.: PUC 156, f. 8-6-73, ef. 8-15-73 (Order No. 73-507); Renumbered from 860-038-0080; MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-068-0080

Uniform System of Accounts

 
740-055-0310
Motor Carriers of Regular Route Full-Service Scheduled Passengers
(1) All Class I and II for-hire motor carriers of regular route full-service scheduled passengers shall use the Uniform System of Accounts published by the Department for all record keeping and reporting and shall submit annual financial results of operations to the Department on ODOT Form 735-9438. The Uniform System of Accounts referred to in this section is available from the Motor Carrier Transportation Division, 550 Capitol Street NE, Salem, OR, 97310.
(2) All Class III for-hire motor carriers of regular route full-service scheduled passengers shall submit annual financial results of operations to the Department on ODOT Form 735-9208.
Stat. Auth.: ORS 823.011 & ORS 825.232

Stats. Implemented: ORS 825.202 & ORS 825.234

Hist.: PUC 160, f. & ef. 2-26-74 (Order No. 74-108); PUC 181, f. 12-30-77, ef. 1-15-78 (Order No. 77-896); Renumbered from 860-038-0097; PUC 4-1982, f. & ef. 3-15-82 (Order No. 81-217); PUC 3-1991, f. & cert. ef. 1-16-91 (Order No. 90-1916); PUC 16-1994(Temp), f. 12-28-95, cert. ef. 1-1-95 (Order No. 94-2077); PUC 1-1995(Temp), f. & cert. ef. 2-15-95 (Order No. 95-186); PUC 10-1995, f. & cert. ef. 8-30-95 (Order No. 95-882); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-068-0097; MCT 4-1997, f. & cert. ef. 7-15-97; MCTB 7-2000, f. 12-15-00 cert. ef. 1-1-01
740-055-0320
Carriers of Household Goods
For purposes of reporting annual financial information, the Department requires all intrastate for-hire motor carriers of household goods to complete and submit to the Department ODOT Form 735-9208. Operations conducted pursuant to ORS 825.240 are not subject to the reporting requirement in this rule.
Stat. Auth.: ORS 823.011 & 825.232

Stats. Implemented: ORS 825.202 & 825.234

Hist.: PUC 160, f. 2-26-74, ef. 1-1-75 (Order No. 74-108); PUC 171, f. & ef. 12-22-75 (Order No. 75-1028); PUC 181, f. 12-30-77, ef. 1-15-78 (Order No. 77-896); Renumbered from 860-038-0107; 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 3-1991, f. & cert. ef. 1-16-91) (Order No. 90-1916); PUC 16-1994(Temp), f. 12-28-95, cert. ef. 1-1-95 (Order No. 94-2077); PUC 1-1995(Temp), f. & cert. ef. 2-15-95 (Order No. 95-186; PUC 10-1995, f. & cert. ef. 8-30-95; (Order No. 95-882); MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-068-0107; MCT 4-1997, f. & cert. ef. 7-15-97; MCTB 7-2000, f. 12-15-00 cert. ef. 1-1-01; MCTD 8-2005, f. & cert. ef. 12-14-05

Financial Reports

740-055-0400
Financial Report Forms Required
Financial reports will be submitted on the most current form adopted and prescribed by the Department.
Stat. Auth.: ORS 823 & ORS 825

Stats. Implemented: ORS 825.202

Hist.: PUC 132, f. & ef. 3-29-65 (Order No. 41035); PUC 137, f. & ef. 4-13-66 (Order No. 42600); PUC 142, f. & ef. 3-27-67 (Order No. 43543); 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); PUC 160, f. & ef. 2-26-74 (Order No. 74-108); PUC 174, f. 3-18-76, ef. 3-20-76 (Order No. 76-109); PUC 181, f. 12-30-77, ef. 1-15-78 (Order No. 77-896); Renumbered from 860-038-0141; MCT 3-1996, f. & cert. ef. 3-14-96; Renumbered from 860-068-0141

Destruction of Records

740-055-0500
Motor Carriers of Property and Passengers
Except as modified by ORS 825.515, "Preservation of Records," contained in 49 CFR, Parts 1220-1239, revised as of October 1, 1998, a copy of which is available from ODOT Motor Carrier Transportation Division, is adopted and prescribed by the Department for all for-hire motor carriers of property and passengers.
[Publications: The publication referenced in this rule is available from the agency.]
Stat. Auth.: ORS 823.011, ORS 825.202, ORS 825.232 & ORS 825.515

Stats. Implemented: ORS 825.202, ORS 825.232 & ORS 825.515

Hist.: PUC 20, f. 7-3-58, ef. 1-1-36 (Order No. 3143); PUC 48, f. 7-3-58, ef. 9-1-56 (Order No. 34695); PUC 50, f. 7-3-58, ef. 7-1-50 (Order No. 24910); PUC 120, f. 10-26-62, ef. 11-15-62 (Order No. 38811); PUC 132, f. & ef. 3-29-65 (Order No. 41035); PUC 135, f. 5-9-65, ef. 5-15-65 (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 860-038-0151; 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 3-1991, f. & cert. ef. 1-16-91 (Order No. 90-1916); MCT 2-1996, f. & cert. ef. 2-16-96; Renumbered from 860-068-0151; MCT 3-1996, f. & cert. ef. 3-14-96; MCTB 7-2000, f. 12-15-00 cert. ef. 1-1-01


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