The Petition for Reassessment and Request for Waiver/Reduction:
- Must be in writing and specifically state the reasons a reassessment or waiver is justified.
- Must be received by ODOT Commerce and Compliance Division on or before the date the audit becomes final as shown on the Notice of Highway Use Tax Assessment, the International Fuel Tax Agreement Notice of Audit Assessment or the International Registration Plan Notice of Audit Assessment, whichever applies.
- Must be mailed or faxed to:
3930 Fairview Industrial Drive SE
Salem, OR 97302-1166
Fax: 503-373-7952
File for a Waiver or Reduction
When a request for waiver or reduction is filed within the 30-day period, staff will review the request and a written response will be returned to the motor carrier. Failure to request a waiver or reduction by the final date of the audit will result in forfeiture of the right to appeal the assessment.
Highway Use Tax
Waiver or reduction of penalty and/or interest charges is rare and unusual. Waiver of late payment charges is more common, but depends on a good payment history demonstrated by at least 75% of the tax reports filed timely AND the tax assessed in the audit being 15% or less of the total tax reported.
International Fuel Tax Agreement
You may request a waiver of the assessed penalty charge. Interest due other jurisdictions cannot be waived by Oregon. Address information for other jurisdictions will be provided upon request so that you may contact them separately for waiver consideration.