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If the department is not satisfied with the tax report as filed or no tax report was filed, it will give the motor carrier written notice of any proposed assessment of additional taxes or fees due. If it is determined that additional taxes or fees are due, there are:
The International Registration Plan is a registration reciprocity agreement among states of the United States, the District of Columbia and provinces of Canada providing for payment of apportionable fees on the basis of total distance operated in all jurisdictions. The Motor Carrier Audit Section is responsible for checking that Oregon-based carriers are in compliance with IRP requirements related to their operations in Oregon as well as other states and provinces.
Oregon participates in IFTA as a service to Oregon-based carriers operating outside the state by distributing fuel taxes on behalf of the motor carriers. The Motor Carrier Audit Section is responsible for checking that Oregon-based carriers are in compliance with IFTA requirements related to their operations in other states and provinces. Auditors check that carriers accurately report the miles traveled and fuel purchased in all jurisdictions in order to verify the fuel taxes owed for those operations.
A motor carrier may request a reassessment and/or hearing if they disagree with a Highway Use Tax, International Fuel Tax Agreement or International Registration Plan audit assessment. An attempt will be made to resolve the matter without a hearing. In the event an agreement is not reached, the motor carrier will be given at least 10 days notice of the time and place for the hearing.
A request for waiver or reduction is appropriate if the motor carrier agrees with the tax assessment but believes that consideration of other charges are warranted.
The Petition for Reassessment and Request for Waiver/Reduction:
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