2021 Oregon Revised Statutes
Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes
Section 319.042 - Grounds for refusal to issue dealer license; hearing; records inspection.


(a) Was the holder of a license revoked under ORS 319.100;
(b) Is applying for a license on behalf of a real party in interest whose license was revoked under ORS 319.100;
(c) Was an officer, director, owner or managing employee of a nonindividual licensee whose license was revoked under ORS 319.100;
(d) Owes a debt to the state under ORS 319.010 to 319.430;
(e) Had a license issued by a jurisdiction other than Oregon to sell or buy untaxed motor vehicle fuel that was revoked or canceled for cause, whether the license was held by the person as an individual or as an officer, director, owner or managing employee or on behalf of a real party in interest;
(f) In any jurisdiction, pleaded guilty to or was convicted of a crime directly related to the sale, use or distribution of motor vehicle fuel, whether as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of motor vehicle fuel;
(g) Had a civil judgment imposed for conduct involving fraud, misrepresentation, conversion or dishonesty, as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of motor vehicle fuel;
(h) Misrepresented or concealed a material fact in obtaining a license or in the reinstatement thereof;
(i) Violated a statute or administrative rule regarding fuel taxation or distribution;
(j) Failed to cooperate with the department’s investigations by:
(A) Not furnishing requested documents;
(B) Not furnishing when requested to do so a full and complete written explanation of a matter under investigation by the department; or
(C) Not responding to a subpoena issued by the department; or
(k) Failed to comply with an order issued by the department.
(2) In addition to refusal of a license for reasons specified in subsection (1) of this section, the department may refuse to issue a dealer license for any other reason the department deems sufficient.
(3) Before refusing to issue a license under this section, the department shall grant the applicant a hearing and shall give the applicant at least 10 days’ written notice of the time and place of the hearing. The hearing shall be a contested case hearing under the provisions of ORS chapter 183.
(4) For purpose of consideration of an application for a license, the department may inspect or investigate the records of this state or of any other jurisdiction to verify the information on the application and to verify the applicant’s criminal and licensing history. [1999 c.769 §17]
Note: 319.042 was added to and made a part of 319.010 to 319.430 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Structure 2021 Oregon Revised Statutes

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 319.245 - Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules.

Section 319.270 - Exemption of fuel sold or distributed to dealers.

Section 319.275 - Liability for taxes, interest and penalties when person importing fuel does not hold license.

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 319.320 - Refund of tax on fuel used in operation of vehicles over certain roads or private property.

Section 319.330 - Refunds to purchasers of fuel for aircraft.

Section 319.375 - Limitation on credit for or refund of overpayment and on assessment of additional tax.

Section 319.382 - Agreements for refunds to Indian tribes.

Section 319.410 - Disposition of tax moneys.

Section 319.415 - Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use.

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 319.611 - Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver.

Section 319.621 - Seller’s license.

Section 319.628 - Grounds for refusal to issue user’s or seller’s license; hearing; records inspection.

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 319.690 - Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules.

Section 319.692 - Quarterly reports if average monthly tax under $300; when annual reports authorized.

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 319.740 - Action by Attorney General to collect delinquency; certificate of department as evidence.

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 319.831 - Refund of tax on fuel used in operation of vehicle over certain roads or private property.

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 319.890 - Application for road usage charge program; when additional registration fees to be collected; consultation with vehicle dealers to encourage participation; rules.

Section 319.895 - Deposit and distribution of road usage charge moneys.

Section 319.900 - Department of Transportation to establish methods for recording and reporting mileage.

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 319.915 - Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties.

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 319.940 - Violations.

Section 319.945 - Authority to issue emblems; display.

Section 319.946 - General rulemaking authority for per-mile road usage charge program.

Section 319.947 - Multijurisdictional agreements.

Section 319.950 - Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax.

Section 319.990 - Penalties.