Department of Transportation
Motor Carrier Transportation Division - Chapter 740
Division 200
RECIPROCAL AGREEMENTS AND INTERSTATE COMPACTS
740-200-0040
Adoption of International Fuel Tax Agreement
(1) The provisions contained in the International Fuel Tax Agreement (IFTA) Articles of Agreement, the IFTA Audit Manual and the IFTA Procedures Manual, and all amendments thereto in effect January 1, 2024, are hereby adopted and prescribed by the Oregon Department of Transportation (ODOT) and apply to Oregon-based motor carriers who participate in IFTA.
(2) In addition to the requirements described in section (1) of this rule, the following requirements apply to Oregon-based motor carriers who participate in IFTA:
(a) Records required to be maintained for distance data must denote intermediate trip stops;
(b) Records of monthly over the road and bulk fuel reconciliations must be maintained;
(c) The Department will assess a penalty of $50 or 10 percent of the amount of delinquent taxes due, whichever is greater, for failing to file a return, filing a late return, or underpaying taxes due on a return;
(d) The Department will assess a penalty of 10 percent of the amount of delinquent taxes due, for additional assessments as the result of an audit;
(e) Any person against whom a proposed assessment is made by the Department may petition the Department for reassessment within 30 days after service upon the person of the assessment notice. If a petition for reassessment is not filed within the 30-day period, the assessment becomes final. If a petition for reassessment is timely filed, the Department will reconsider the assessment. The decision of the Department upon a petition for reassessment will become final 30 days after notice of the decision is served to the petitioner. A petitioner may submit a request for hearing in the petition for reassessment;
(f) If a request for hearing is timely received, a hearing will be scheduled and conducted in accordance with the provisions of ORS Chapter 183. The petitioner will be provided a minimum of 10 days’ notice of the time and place of the hearing; and
(g) An amendment may be made to, or audit conducted of, a tax return not more than four (4) years from the date the taxes or fees were filed.
Statutory/Other Authority: ORS 184.619 & 823.011
Statutes/Other Implemented: ORS 825.490, 825.494 & 825.555
History:
MCTD 1-2024, amend filed 01/26/2024, effective 01/26/2024
MCTD 1-2023, amend filed 01/12/2023, effective 01/12/2023
MCTD 5-2021, amend filed 11/23/2021, effective 11/23/2021
MCTD 1-2021, amend filed 01/28/2021, effective 01/28/2021
MCTD 3-2020, amend filed 04/03/2020, effective 04/03/2020
MCTD 3-2018, amend filed 12/07/2018, effective 01/01/2019
MCTD 1-2018, amend filed 02/16/2018, effective 02/16/2018
MCTD 2-2017, f. & cert. ef. 3-7-17
MCTD 1-2017, f. & cert. ef. 2-22-17
MCTD 2-2016, f. & cert. ef. 7-27-16
MCTD 2-2015, f. & cert. ef. 5-26-15
MCTD 8-2014, f. & cert. ef. 9-22-14
MCTD 7-2013, f. 12-20-13, cert. ef. 1-1-14
MCTD 1-2013, f. & cert. ef. 1-17-13
MCTD 2-2012, f. & cert. ef. 2-21-12
MCTD 1-2011, f. & cert. ef. 2-18-11
MCTD 4-2009, f. 12-22-09, cert. ef. 1-1-10
MCTD 2-2008, f. 6-23-08, cert. ef. 7-1-08
MCTD 4-2004, f. 12-28-04, cert. ef. 1-1-05
MCTD 8-2003, f. 11-18-03, cert. ef. 1-1-04
MCTB 6-2002, f. & cert. ef. 11-18-02