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All carriers must maintain records containing the following information for each vehicle.
Oregon Highway Use Tax Recordkeeping VideoOregon Administrative Rules 740-055-0100, 740-055-0120Oregon Revised Statutes 823.025
Motor carriers can buy fuel in Oregon at commercial fueling stations without paying a fuel tax if they carry a credential that verifies they’re paying the weight-mile tax. Without proper credentials, the fuel provider must charge fuel taxes.
When a carrier who is paying weight-mile taxes also pays a fuel tax, they can request a refund of the fuel tax on their next weight-mile tax report with the ODOT Motor Carrier Transportation Division. A claim for credit can be processed when it is supported by proper documentation from the actual seller of the fuel. See OAR 740-055-0110 for information required on fuel purchase records and refunds.
The seller of fuel must provide a copy of the invoice for every sale to the user upon request as required by ORS 319.671 and OAR 735-176. The invoice shall show all information required by ODOT for the verification of fuel tax credits. If it is necessary to generate a handwritten receipt or invoice, it still must contain all required information.
NOTE: Handwritten receipts may not be submitted for B20 Biodiesel fuel since this fuel is exempt from taxation in accordance with ORS 319.530.
The following IRP and IFTA records must be maintained for a period of four years and made available upon request.
Carriers can save time and trouble when trucks are stopped at roadside and weigh stations for inspection by having the following documents ready to show an inspector.
Maintenance Records Motor carriers must maintain the following information for every vehicle they have controlled for 30 days or more.
More information can be found in FMCSA Regulation 396.11 — Driver vehicle inspections report(s).
Periodic Inspections Every commercial motor vehicle used in interstate commerce, including each unit in a combination, requires a periodic inspection every 12 months.
Driver Qualification File Every motor carrier must have a qualification file for each driver employed that includes:
Note: Convictions, accidents, and suspensions from a driver's record may automatically be obtained through the Oregon DMV's Automated Reporting System (ARS). See the DMV Records page.
Driver Investigation History File Every motor carrier must have an investigation file for each driver that includes the driver’s Safety Performance History. The file must be considered confidential and include:
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