2021 Oregon Revised Statutes
Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes
Section 319.053 - Amount of bond when twice license tax is less than $1,000.

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.