oregon motor carrier registration & tax manual - Oregon Department ...

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Oregon Motor Carrier Registration & Tax Manual Intrastate-only carriers with vehicles that are exempt from MCTD insurance requirements are required to maintain the minimum insurance coverage required by the Oregon Motor Vehicle Code. Exempt vehicles are: ‣ Farm – Vehicles owned and operated by farmers who are farm certified and have farm plates; ‣ Charitable/Non-Profit Organizations – Vehicles owned and operated by charitable and/or non-profit organizations who have filed an affidavit of exemption with MCTD; and ‣ Under 26,000 pounds – Vehicles weighing 26,000 pounds or less combined weight. Bond Requirements When a carrier obtains permanent weight-mile tax credentials, Oregon state law requires that the carrier file a Highway Use Tax Bond with MCTD as a guarantee of payment of fees and taxes. MCTD will send notification of the bond requirement giving instructions for posting the bond. The bond may be in the form of: ‣ Money (cash deposit), ‣ Savings Assignment, or ‣ Surety Bond. Surety Bonds – The Surety bond is the most common type of bond, and can be obtained from most insurance companies. When a cash deposit is posted with the agency, interest will be paid. The full amount of the bond must be deposited in order to avoid suspension. MCTD may waive the deposit required of a new carrier with a Dun & Bradstreet rating of 3A2 or higher, or of an established carrier when the scheduled annual review by MCTD finds that in the previous 12 months that the motor carrier has been required to file weight-mile tax reports and has had: ‣ No suspensions with MCTD; ‣ No revocation of IFTA tax license; ‣ No weight-mile tax reports filed late; ‣ Fees timely paid; ‣ No more than two estimated weight-mile tax reports filed; ‣ No more than one estimated weight-mile tax report filed without an actual report filed within a 30-day period; ‣ No non-sufficient fund checks or returned Automated Clearing House (ACH) transactions; and ‣ No outstanding billings for over-dimensional variance permits. Motor Carrier Accounts/Authority - 8 - Revised: May 2012
Oregon Motor Carrier Registration & Tax Manual Bond Adjustments – A carrier may not qualify for a waiver of the Bond or Bond Deposit, if within the previous 36 months, the carrier has had a weight-mile tax audit, resulting in an assessment exceeds by more than 15% of the amount of the weight-mile taxes and fees reported and paid during the audit period or has an outstanding balance with the Department’s Collection Unit for fees owed. When a motor carrier no longer meets the above criteria, the bond requirement may be increased, or a previously waived bond may be required. Bonds for a New Carrier – For a new motor carrier who is hauling For- Hire and has not previously had an established account with MCTD, the security deposit schedule is as follows: ‣ One vehicle – $2,000; ‣ Plus $375 for each additional vehicle from 2-5 vehicles; ‣ Plus $250 for each additional vehicle from 6-10 vehicles; ‣ Plus $125 for each additional vehicle above 10 vehicles; ‣ Maximum deposit required – $10,000. Different requirements exist for private carriers, farmers, and vehicles using gasoline for which Oregon state fuel tax is paid. For more information about bond requirements, contact the Bond Unit at 503-378-4823. Motor Carrier Accounts/Authority - 9 - Revised: May 2012
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