2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes
Section 319.910 - Department of Transportation to establish reporting periods for road usage charge.

Universal Citation:
OR Rev Stat § 319.910 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

(1) The Department of Transportation shall establish by rule reporting periods for the road usage charges imposed under ORS 319.885.

(2) Reporting periods established under this section may vary according to the facts and circumstances applicable to classes of registered owners, lessees and subject vehicles.

(3) In establishing reporting periods, the department shall consider:

(a) The effort required by registered owners or lessees to report metered use and to pay the per-mile road usage charge;

(b) The amount of the per-mile road usage charge owed;

(c) The cost to the registered owner or lessee of reporting metered use and of paying the per-mile road usage charge;

(d) The administrative cost to the department; and

(e) Other relevant factors that the department deems important. [2013 c.781 §8]

Note: See second note under 319.883.

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