Stat. Auth.:ORS184.616, 184.619 & 823.011 Stats. Implemented:ORS818.225, 825.137, ...

Link to law: http://arcweb.sos.state.or.us/pages/rules/oars_700/oar_740/740_065.html
Published: 2015

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

 

QUESTIONS ABOUT THE CONTENT OR MEANING OF THIS AGENCY'S RULES?
CLICK HERE TO ACCESS RULES COORDINATOR CONTACT INFORMATION

 

DEPARTMENT OF TRANSPORTATION,

MOTOR CARRIER TRANSPORTATION DIVISION





 

DIVISION 65
ELECTRONIC TRUCK TRACKING REPORTS
740-065-0000
Purpose
These rules are adopted by the Oregon
Department of Transportation to:
(1) Promote the development
and use of the latest technologies to improve the operating efficiencies of the
state and trucking industries in Oregon;
(2) Promote the use and development
of automated electronic systems operated by third party agents that accurately and
reliably transmit, process and store operating data from motor carrier vehicles
that allow the generation of tax reports and transmission of taxes and fees for
the use of highways under Oregon Highway Use Tax, ORS 825.450, et seq.; and
(3) Specify the procedures
and requirements for the third party agents that operate the automated electronic
systems and the motor carriers that choose to participate in this voluntary program.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 825.137,
825.139, 825.232, 825.450, 825.474, 825.480 & 825.490
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
740-065-0005
Definitions
As used in these rules, unless the context
requires otherwise:
(1) “Assessment”
means an assessment for the highway use tax.
(2) “Department”
means the Oregon Department of Transportation.
(3) “Electronic Highway
Use Tax” or “EHUT” means taxes and fees payable to the Department
under ORS Chapters 818, 825 and 826 for the use of public highways.
(4) “EHUT vehicle”
means a motor vehicle equipped with technology provided by an electronic system
provider.
(5) “EHUT information”
means:
(a) Information that is generated
or collected by an electronic system provider for any purpose relating to the provision
of services of reporting taxes and fees; and
(b) Information relating
to:
(A) The identity and business
address of a motor carrier which is operating a vehicle;
(B) The distance travelled
by a motor vehicle;
(C) The location of a motor
vehicle for the purpose of verifying the taxable status of the distance travelled;
and
(D) A fault with an electronic
distance recorder or tampering (including suspected tampering) with an electronic
distance recorder.
(6) “Electronic distance
recorder” means an electronic device that conforms to published Departmental
requirements and:
(a) Records in miles;
(b) Is of a nature and accuracy
sufficient to provide a reliable record of the distance travelled by the Electronic
Highway Use Tax (EHUT) vehicle; and
(c) Is an electronic distance
recorder provided by an electronic system provider.
(7) “Electronic system”
means a system involving the use of electronic equipment and other technology situated
in, or fitted to, an EHUT vehicle and that has the capacity to measure, monitor,
collect, store, display, analyze, communicate, and report information relating to:
(a) The identity, distance
travelled by, and location of the EHUT vehicle; and
(b) The integrity, security,
and normal operation of the system.
(8) “Electronic system
provider” means a person or entity (primary provider, not their agent) that
provides electronic distance recorders conforming to Departmental published standards.
(9) “Fail,” in
relation to an electronic system, means:
(a) A failure of the system
to perform as intended in terms of accuracy, security, reliability, verifiability,
or any other performance indicator; and
(b) Includes a permanent
failure, a temporary failure, or the failure of the system on a particular occasion
or in particular circumstances.
(10) “Motor carrier”
and “Carrier” have the meaning given in ORS 825.005(1), (7), and (11).
(11) “Motor vehicle”
has the meaning given in ORS 825.005(9).
(12) “Reading,”
in relation to a distance recorder, means the reading of distance recorded on the
distance recorder at any particular time.
(13) “Records,”
in relation to an EHUT vehicle, mean the following documents that relate to the
use and maintenance of the vehicle or vehicles:
(a) Daily distance records
as prescribed in OAR 740-055-0120; and
(b) Fuel invoice records
as prescribed in OAR 740-055-0110; and
(c) Daily records as prescribed
in OAR 740-200-0010 and OAR 740-200-0040; and
(d) EHUT information as defined
in these rules.
(14) “Public highway”
has the meaning as defined in ORS 825.005(14).
(15) “Vehicle inspection”
means an inspection of an EHUT vehicle for fitness.
(16) “Vehicle inspector”
has the meaning defined in ORS 810.560.
(17) Vehicle management system,
in relation to an EHUT vehicle, means an electronic control system situated in the
vehicle that:
(a) Receives inputs from
the engine of the EHUT vehicle; or
(b) May receive inputs from
other sources or systems of the EHUT vehicle; or
(c) Controls one or more
functions of the EHUT vehicle; or
(d) Stores data relating
to the operation of the EHUT vehicle.
(18) Subscribing motor carrier
means a motor carrier that owns or operates a motor vehicle that is fitted with
a properly operating electronic distance recorder supplied by an electronic system
provider.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 818.225,
825.137, 825.139, 825.232, 825.490, 826.005 & 826.007
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
740-065-0010
General Provisions
(1) Any motor carrier that has an EHUT
vehicle equipped with an electronic distance recorder, as specified in sections
(2) and (3), that is properly working and provides an accurate and reliable record
relating to the identity, distance travelled by, and the location of the EHUT vehicle
may file tax reports and transmit taxes for the Oregon Highway Use Tax using an
electronic system. Mixed fleets containing both EHUT equipped vehicles and non-EHUT
equipped vehicles may also file tax reports and transmit taxes for Oregon Highway
Use Tax using an electronic system provider if at least 50 percent of the fleet
are equipped with EHUT equipment and the provisions of section (1) are otherwise
met. Electronic system providers must identify transmitted data originating from
non-EHUT equipped vehicles.
(2) The EHUT vehicle must
be fitted with an electronic distance recorder that:
(a) Is provided by an electronic
system provider;
(b) Is fitted in accordance
with these rules; and
(c) Accurately records the
distance travelled by the EHUT vehicle at all times.
(3) A motor carrier is not
eligible to file tax returns under these rules if the motor carrier:
(a) Operates the EHUT vehicle
with an electronic distance recorder that has not been provided by an electronic
system provider;
(b) Operates the EHUT vehicle
with an electronic distance recorder not fitted to the motor vehicle in accordance
with these rules;
(c) Operates the EHUT vehicle
with an electronic distance recorder fitted to the vehicle that is not accurately
recording the distance travelled by the motor vehicle;
(d) Wilfully alters, damages
or tampers with an electronic distance recorder fitted to a EHUT vehicle, or any
equipment that is required for the operation of the electronic distance recorder
fitted to the vehicle, in a manner that affects, or is likely to affect, the accuracy
of the electronic distance recorder;
(e) Operates the EHUT vehicle
on a taxable road if the motor carrier knows, or should have known, that the electronic
distance recorder fitted to the EHUT vehicle has been modified or repaired, except
as authorized by these rules; or
(f) Modifies or attempts
to modify or repair, any part of an electronic distance recorder fitted to the EHUT
vehicle except as provided by these rules.
(4) Taxes for an EHUT vehicle
are based on the declared combined weight of the EHUT vehicle in accordance with
the weight group tax rates shown in the tables set forth in ORS 825.476. However,
whenever a motor carrier operates an EHUT vehicle at a weight higher than its declared
combined weight, the motor carrier must report and pay at the heaviest weight all
miles operated in that configuration for the entire reporting period.
(5) The tax status of an
EHUT vehicle operating under flat fees is determined by the weight of the vehicle,
the commodity being transported, the purpose of the transportation and highways
traveled. The tax status of the EHUT vehicle’s operation will be determined
by the motor carrier pursuant to OAR 740-055-0035 and entered in the electronic
system for that operation. Any changes in the tax status of the EHUT vehicle will
also be determined by motor carrier pursuant to OAR 740-055-0035 and entered in
the electronic system.
(6) If a motor carrier provides
information that the motor carrier knows, or should have known, is incorrect regarding
the declared weight or actual combined weight of an EHUT vehicle the motor carrier
will be assessed taxes on the EHUT vehicle based on the higher combined weight,
in addition to interest and penalties.
(7) Any motor carrier that
operates an EHUT vehicle under these rules agrees that when the electronic system
is properly working, the system’s records related to the identity, distance
traveled by, and the location of the EHUT vehicle, may be used in calculating tax
reports.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 319.020,
319.530, 825.017, 825.474 & 825.480
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
740-065-0015
Payment of Highway Use Taxes
All provisions of ORS Chapters 818,
825 and 826 apply to operations of EHUT vehicles.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 818.225,
825.494, 825.496, 825.500, 826.005 & 825.007
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
740-065-0020
Electronic System Providers
(1) The Department may, upon application,
allow an electronic system provider to participate in the automated electronic reporting
system.
(2) Before allowing participation
under section (1), the Department must be satisfied that:
(a) The applicant’s
electronic system is secure and reliable; and
(b) Any electronic distance
recorder provided by the applicant:
(A) Is fit for the purpose;
and
(B) Meets any requirements
specified in these rules.
(3) Allowance of participation
of an electronic system provider is conditional and:
(a) May be on the terms and
conditions imposed by the Department; and
(b) May be modified or revoked
by the Department upon written notice to the participating electronic system provider.
(4) The Department will publish
standards to assist electronic system providers in complying with the requirement
in paragraph (2)(b)(A) for an electronic distance recorder to be fit for the purpose.
(5) An electronic system
provider who knows or has reasonable grounds to suspect that any electronic system
has been tampered with must report the matter to the Department in writing within
five working days of becoming aware of the suspected tampering.
(6) If an electronic system
provider makes a report to the Department under section (5), the electronic system
provider must not disclose to any person other than the Department:
(a) That the electronic system
provider has made the report; or
(b) Any information from
which the person to whom the disclosure is made could reasonably infer that the
electronic system provider has made the report.
(7) In this rule, tamper,
in relation to an electronic system, means:
(a) To engage in conduct
that results in, or is likely to result in:
(A) The system being altered;
(B) The system or any part
of the system being used in a way that is not in accordance with the terms and conditions
of the electronic system provider’s approval; or
(C) Any EHUT information
that the system uses internally being altered.
(b) To engage in conduct
with the intention of causing the electronic system to:
(A) Fail to collect information;
or
(B) Fail to correctly record
distances travelled by a vehicle; or
(C) Fail to correctly store
or report information.
(8) An electronic system
provider must collect and store all information regarding a motor carrier’s
operations of an EHUT vehicle for the periods required by OAR 740-055-0120, OAR
740-200-0010 and OAR 740-200-0040.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 825.212,
825.232, 825.474, 825.480, 825.490 & 825.515
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
740-065-0025
Duties of Electronic System Providers
Relating to Collection of EHUT Information
(1) An electronic system provider must
collect and store all EHUT information.
(2) An electronic system
provider must:
(a) Clearly identify the
EHUT information it collects; and
(b) Keep the EHUT information
separate from other commercial information.
(3) For purposes of this
rule, “other commercial information” means information relating to any
telematics services or location-based services, including associated communication
services that are provided to the transport operator by an electronic system provider
that are not related to EHUT information.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 825.137,
825.139, 825.232, 825.474, 845.480 & 825.490
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
740-065-0030
Duties of Electronic System Provider
Relating to Use and Disclosure of EHUT Information
(1) An electronic system provider must
not use or disclose EHUT information collected under a motor carrier except as provided
by these rules or any other enactments.
(2) An electronic system
provider must take reasonable steps to ensure that the EHUT information it collects
is protected against unauthorized access or use, misuse, loss, modification, or
unauthorized disclosure.
(3) Upon request from a motor
carrier an electronic system provider must disclose EHUT information relating to
the motor carrier’s EHUT vehicles to the motor carrier or to any other party
authorized by the motor carrier to receive the EHUT information.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 825.137,
825.139, 825.232, 825.474, 845.480 & 825.490
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
Other Provisions
740-065-0035
Information from Vehicle Management
System
The Department may take information
from the vehicle management system for the purpose of issuing an assessment or for
other matters related to the regulation of the EHUT vehicle. The Department may:
(1) Apply an electronic device
to an EHUT vehicle to download information from the vehicle's vehicle management
system; and
(2) Retain information taken
from the vehicle management system for any purpose related to the operation of the
EHUT vehicle.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 825.137,
825.139, 825.232, 825.474, 825.480 & 825.490
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
740-065-0040
Motor Carriers Must Make and Retain
Records
(1) A motor carrier must:
(a) Keep records in relation
to each EHUT vehicle that the motor carrier owns or operates; and
(b) Retain those records
for the purposes of this rule.
(2) Motor carriers must maintain
records as defined in OAR 740-065-0005 that show operations of any vehicles in accordance
740-055-0120, 740-200-0010 and 740-200-0040.
(3) Motor carriers must produce
the EHUT records for inspection and copying if required by the Department.
(4) A motor carrier that
fails to provide required information to the Department for the purposes of an assessment
or that is related to the operation of an EHUT vehicle may no longer be eligible
to participate in the automated electronic reporting system. Readmission to the
automated electronic reporting system will be conditioned upon satisfactorily responding
to Department information requests.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 825.137,
825.139, 825.232, 825.474, 845.480 & 825.490
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
740-065-0045
Inspection of Records or Other Information
(1) For the purpose of issuing an assessment
under these rules, or otherwise ascertaining whether the provisions of this rule
have been, or are being, complied with by any motor carrier to whom these rules
apply, the Department may require that motor carrier to produce for inspection any
records or other information in that motor carrier’s possession or control
including records required to be kept by a motor carrier that are relevant to the
use and maintenance of an EHUT vehicle.
(2) The Department may, in
relation to any records or other information produced under section
(a) Extract information from
records; and
(b) Make copies of the records
or other information at the place of inspection; and
(c) Remove the records or
other information if it is impracticable to copy the records or other information
at the place of inspection.
(3) If the Department removes
any records or other information under subsection (2)(c), the Department must:
(a) Issue a receipt for the
records or other information to the person from whom the records or other information
was taken; and
(b) Return the records or
other information as soon as practicable; and
(c) For as long as the records
or other information is held by the Department, allow the person from whom the records
or other information was taken, at any reasonable time, to inspect, and obtain copies
of, the records or other information at the premises where the records or other
information is held.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 825.137,
825.139, 825.232, 825.474, 845.480 & 825.490
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14
740-065-0050
Due Date of Taxes, Fees, and Reports
(1) The electronic system provider must
electronically submit tax reports required under ORS 818.225, 825.480, 825.490 and
825.492 for each subscribing motor carrier on or before the statutorily defined
due dates. A subscribing motor carrier that remits taxes and fees to the electronic
system provider on or before the statutorily defined due date will be deemed to
have met statutory due date for such taxes and fees.
(2) The electronic system
provider must electronically convey payments, along with the detail by motor carrier
of taxes and fees received from subscribing motor carriers to the Department no
later than five (5) business days following the statutorily defined due dates.
(3) The subscribing motor
carrier’s tax liability is not satisfied until the electronic service provider
has transmitted the funds to the Department.
Stat. Auth.: ORS 184.616, 184.619 &
823.011
Stats. Implemented: ORS 818.225,
825.137, 825.139, 825.232, 825.480 & 825.490
Hist.: MCTD 7-2014, f. &
cert. ef. 9-22-14

The official copy of an Oregon Administrative Rule is
contained in the Administrative Order filed at the Archives Division,
800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the
published version are satisfied in favor of the Administrative Order.
The Oregon Administrative Rules and the Oregon Bulletin are
copyrighted by the Oregon Secretary of State. Terms
and Conditions of Use
Read Entire Law on arcweb.sos.state.or.us