(a) Debit the person’s per-mile road usage charge account for the reporting period solely for the amount of the difference; or
(b) If the person makes a direct payment in the amount of the difference to the department, not debit the person’s account for the per-mile road usage charge for the reporting period.
(2) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle exceeds the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the department shall not:
(a) Debit the person’s account for the amount of the per-mile road usage charge owing for the reporting period; or
(b) Issue a refund to the person or credit the person’s account for the amount of the excess. [2019 c.428 §9]
Note: See note under 319.883.
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.