May Trucking Co. v. Department of Transportation

Petitioner seeks judicial review of two final orders of the Oregon Department of Transportation (ODOT) that have been consolidated on review. Both orders denied petitioner’s pursuit of a refund for fuel taxes paid pursuant to the International Fuel Tax Agreement (IFTA). The first order, issued on July 3, 2002, concerned fuel taxes paid for the year 1998, and the second order, issued on June 24,2003, concerned fuel taxes paid for the year 1999. Petitioner makes four assignments of error: (1) ODOT erred in concluding that fuel used while a vehicle is idling is taxable under IFTA; (2) ODOT erred…