(1) "Aircraft" means every contrivance now known, or hereafter invented, used or designed for navigation of or flight in the air, operated or propelled by the use of aircraft fuel.
(2) "Aircraft fuel" means any gasoline and any other inflammable or combustible gas or liquid by whatever name such gasoline, gas or liquid is known or sold, usable as fuel for the operation of aircraft, except gas or liquid, the chief use of which, as determined by the Department of Transportation is for purposes other than the propulsion of aircraft.
(3) "Airport" means any area of land or water, except a restricted landing area, which is designed for the landing and takeoff of aircraft.
(4) "Broker" means and includes every person other than a dealer engaged in business as a broker, jobber or wholesale merchant dealing in motor vehicle fuel or aircraft fuel.
(5) "Bulk transfer" means any change in ownership of motor vehicle fuel or aircraft fuel contained in a terminal storage facility or any physical movement of motor vehicle fuel or aircraft fuel between terminal storage facilities by pipeline or marine transport.
(6) "Dealer" means any person who:
(a) Imports or causes to be imported motor vehicle fuels or aircraft fuels for sale, use or distribution in, and after the same reaches the State of Oregon, but "dealer" does not include any person who imports into this state motor vehicle fuel in quantities of 500 gallons or less purchased from a supplier who is licensed as a dealer under ORS 319.010 to 319.430 and who assumes liability for the payment of the applicable license tax to this state;
(b) Produces, refines, manufactures or compounds motor vehicle fuels or aircraft fuels in the State of Oregon for use, distribution or sale in this state;
(c) Acquires in this state for sale, use or distribution in this state motor vehicle fuels or aircraft fuels with respect to which there has been no license tax previously incurred; or
(d) Acquires title to or possession of motor vehicle fuels or aircraft fuels in this state and exports the product out of this state.
(7) "Department" means the Department of Transportation.
(8) "Distribution" means, in addition to its ordinary meaning, the delivery of motor vehicle fuel or aircraft fuel by a dealer to any service station or into any tank, storage facility or series of tanks or storage facilities connected by pipelines, from which motor vehicle fuel or aircraft fuel is withdrawn directly for sale or for delivery into the fuel tanks of motor vehicles whether or not the service station, tank or storage facility is owned, operated or controlled by the dealer.
(9) "First sale, use or distribution of motor vehicle fuel or aircraft fuel" means the first withdrawal, other than by bulk transfer, of motor vehicle fuel or aircraft fuel from terminal storage facilities for sale, use or distribution. "First sale, use or distribution of motor vehicle fuel or aircraft fuel" also means the first sale, use or distribution of motor vehicle fuel or aircraft fuel after import into this state if the motor vehicle fuel or aircraft fuel is delivered other than to the terminal storage facilities of a licensed dealer.
(10) "Highway" means every way, thoroughfare and place, of whatever nature, open for use of the public for the purpose of vehicular travel.
(11) "Motor vehicle" means all vehicles, engines or machines, movable or immovable, operated or propelled by the use of motor vehicle fuel.
(12) "Motor vehicle fuel" means and includes gasoline and any other inflammable or combustible gas or liquid, by whatever name such gasoline, gas or liquid is known or sold, usable as fuel for the operation of motor vehicles, except gas or liquid, the chief use of which, as determined by the department, is for purposes other than the propulsion of motor vehicles upon the highways of this state.
(13) "Person" includes every natural person, association, firm, partnership, corporation or the United States.
(14) "Restricted landing area" means any area of land or water, or both, which is used or made available for the landing and takeoff of aircraft, the use of which, except in case of emergency, is provided from time to time by the department.
(15) "Service station" means and includes any place operated for the purpose of retailing and delivering motor vehicle fuel into the fuel tanks of motor vehicles or aircraft fuel into the fuel tanks of aircraft.
(16) "Terminal storage facility" means any fuel storage facility that has marine or pipeline access. [Amended by 1955 c.287 §19; 1955 c.730 §§1,15; 1957 c.209 §1; 1959 c.505 §1; 1963 c.226 §1; 1987 c.610 §1; 1989 c.664 §1; 1993 c.741 §28]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes
Section 319.010 - Definitions for ORS 319.010 to 319.430.
Section 319.020 - Monthly statement by dealer; license tax imposed; rules.
Section 319.023 - Distribution of certain aircraft fuel tax moneys; applications; reports; rules.
Section 319.040 - Application for and issuance of dealer’s license.
Section 319.042 - Grounds for refusal to issue dealer license; hearing; records inspection.
Section 319.050 - Performance bond; hearing.
Section 319.051 - Conditions for reduced bond amount.
Section 319.052 - Conditions for increased bond amount; request and conditions for reduction; rules.
Section 319.053 - Amount of bond when twice license tax is less than $1,000.
Section 319.090 - Immediate collection of tax and interest; penalties; waiver.
Section 319.096 - Suspension of license; liability for tax; reinstatement.
Section 319.098 - Contesting license suspension.
Section 319.100 - Revocation of license.
Section 319.102 - Notice to dealers of suspension or revocation of another dealer’s license; rules.
Section 319.110 - Cancellation of license on request of dealer or when licensee no longer a dealer.
Section 319.125 - Change of ownership; cancellation of license.
Section 319.180 - Payment of tax; delinquency penalty; interest rates.
Section 319.182 - Collection of delinquent tax, interest or penalty; warrant; judgment lien.
Section 319.184 - Use of collection agency.
Section 319.186 - Uncollectible tax, interest or penalty.
Section 319.190 - Monthly statement of dealer; penalty; rules.
Section 319.192 - Refund to dealer of uncollectible taxes; rules.
Section 319.240 - Exemption of export fuel.
Section 319.270 - Exemption of fuel sold or distributed to dealers.
Section 319.280 - Refunds generally.
Section 319.300 - Seller to give invoice for each purchase made by person entitled to refund.
Section 319.310 - Claims for refunds may be required to be under oath; investigation of claims.
Section 319.330 - Refunds to purchasers of fuel for aircraft.
Section 319.382 - Agreements for refunds to Indian tribes.
Section 319.410 - Disposition of tax moneys.
Section 319.417 - Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use.
Section 319.520 - Definitions for ORS 319.510 to 319.880.
Section 319.530 - Imposition of tax; rate.
Section 319.535 - Special use fuel license fee; application; emblem.
Section 319.550 - User’s license required to use fuel; exceptions.
Section 319.570 - Faithful performance bond.
Section 319.621 - Seller’s license.
Section 319.630 - Revocation of license; reissue of license.
Section 319.665 - Seller to collect tax; exceptions; deduction for purchase made with cardlock card.
Section 319.671 - When invoices required; contents.
Section 319.694 - Penalty for delinquency in remitting tax; waiver; interest rates.
Section 319.697 - Records required of sellers and users; alternative records for certain users.
Section 319.730 - Collection of delinquent payment by seizure and sale of motor vehicle.
Section 319.742 - Collection of delinquent obligation generally; warrant; judgment lien.
Section 319.744 - Use of collection agency.
Section 319.746 - Uncollectible obligation.
Section 319.760 - Assessment of deficiency; presumption that fuel subject to tax.
Section 319.780 - Assessing tax and penalty upon failure to make report.
Section 319.790 - Petition for reassessment.
Section 319.820 - Refund of tax erroneously or illegally collected.
Section 319.860 - Producers, distributors and others to keep records; examining books and records.
Section 319.875 - Prohibitions.
Section 319.883 - Definitions for ORS 319.883 to 319.946.
Section 319.885 - Per-mile road usage charge.
Section 319.895 - Deposit and distribution of road usage charge moneys.
Section 319.905 - Department of Transportation to adopt rules for collecting road usage charge.
Section 319.910 - Department of Transportation to establish reporting periods for road usage charge.
Section 319.920 - Reporting requirement.
Section 319.923 - Reconciliation of fuel taxes and per-mile road usage charge.
Section 319.925 - Refunds for overpayment; grant of refund as credit.
Section 319.930 - Refund applications.
Section 319.935 - Investigation of refund applications.
Section 319.945 - Authority to issue emblems; display.
Section 319.946 - General rulemaking authority for per-mile road usage charge program.