(a) Any amount of tax on aircraft fuel usable in aircraft operated by turbine engines that is computed on a basis in excess of one cent per gallon and any amount of tax on all other aircraft fuel that is computed on a basis in excess of nine cents per gallon, under ORS 319.020 (2); and
(b) Any amount of tax on aircraft fuel usable in aircraft operated by turbine engines in excess of one cent per gallon and any amount of tax on all other aircraft fuel in excess of nine cents per gallon, that is deducted before the refunding of tax under ORS 319.330 (1).
(2)(a) Applications for distributions under subsection (5) of this section may not be approved unless the applicant demonstrates a commitment to contribute at least five percent of the costs of the project to which the application relates. The Oregon Department of Aviation shall adopt rules for purposes of this paragraph.
(b) The department may adopt rules that:
(A) Set higher minimum contribution commitment requirements; or
(B) Establish maximum grant amounts.
(3)(a) The State Aviation Board shall establish a review committee composed of one member from each of the area commissions on transportation chartered by the Oregon Transportation Commission.
(b) The review committee shall meet as necessary to review applications for distributions of amounts pursuant to this section. In reviewing applications, the review committee shall consider:
(A) Whether a proposed project:
(i) Reduces transportation costs for Oregon businesses or improves access to jobs and sources of labor in this state;
(ii) Results in an economic benefit to this state;
(iii) Connects elements of Oregon’s aviation system in a way that will measurably improve utilization and efficiency of the system;
(iv) Is ready for construction or implementation; and
(v) Has a useful life expectancy that offers maximum benefit to this state; and
(B) How much of the cost of the proposed project can be borne by the applicant from sources other than Oregon Department of Aviation funds or the Connect Oregon Fund.
(c) The review committee shall recommend applications to the State Aviation Board for approval.
(4)(a) Five percent of the amounts described in subsection (1) of this section are appropriated to the Oregon Department of Aviation for the costs of the department and the State Aviation Board in administering this section.
(b) The remaining 95 percent of the amounts described in subsection (1) of this section shall be distributed pursuant to subsections (5) and (6) of this section.
(5)(a) Seventy-five percent of the amounts described in subsection (4)(b) of this section shall be distributed for the following purposes:
(A) To assist airports in Oregon with match requirements for Federal Aviation Administration Airport Improvement Program grants.
(B) To make grants for emergency preparedness and infrastructure projects, in accordance with the Oregon Resilience Plan or the Oregon Aviation Plan.
(C) To make grants for:
(i) Services critical or essential to aviation, including, but not limited to, fuel, sewer, water and weather equipment;
(ii) Aviation-related business development, including, but not limited to, hangars, parking for business aircraft and related facilities; or
(iii) Airport development for local economic benefit, including, but not limited to, signs and marketing.
(D)(i) To assist commercial air service to rural Oregon.
(ii) The Oregon Department of Aviation may adopt a definition of "rural Oregon" for purposes of this subparagraph.
(b) The State Aviation Board may establish by rule priorities for the distributions made pursuant to this subsection.
(6) Twenty-five percent of the amounts described in subsection (4)(b) of this section shall be distributed to state-owned airports for the purposes of:
(a) Safety improvements recommended by the State Aviation Board and local community airports.
(b) Infrastructure projects at public use airports.
(7)(a) Not later than September 15 of each year, the State Aviation Board shall submit the reports described in paragraph (b) of this subsection, in the manner provided in ORS 192.245, to the interim committees, as applicable, of the Legislative Assembly related to air transportation.
(b) The reports required under this subsection shall describe in detail the projects for which applications have been submitted and approved, the airports affected, the names of the applicants and the persons who will perform the work proposed in the applications, the progress of projects for which applications have been approved and any other information the board considers necessary for a comprehensive analysis of the implementation of this section. [2015 c.700 §7; 2017 c.750 §80a; 2019 c.485 §1; 2019 c.491 §26; 2021 c.526 §4]
Note: 319.023 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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.