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Section 319.010 - Definitions for ORS 319.010 to 319.430. - (1) "Aircraft" means every contrivance now known, or hereafter invented,...
Section 319.020 - Monthly statement by dealer; license tax imposed; rules. - (a) Not later than the 25th day of each calendar...
Section 319.023 - Distribution of certain aircraft fuel tax moneys; applications; reports; rules. - (a) Any amount of tax on aircraft fuel usable in...
Section 319.040 - Application for and issuance of dealer’s license. - (2) Applications for the license must be made on forms...
Section 319.042 - Grounds for refusal to issue dealer license; hearing; records inspection. - (a) Was the holder of a license revoked under ORS...
Section 319.050 - Performance bond; hearing. - (2) Except as provided in ORS 319.051, 319.052 and 319.053,...
Section 319.051 - Conditions for reduced bond amount. - (2) The provisions of subsection (1) of this section apply...
Section 319.052 - Conditions for increased bond amount; request and conditions for reduction; rules. - (a) Was late three or more times in filing reports...
Section 319.053 - Amount of bond when twice license tax is less than $1,000. - Note: See note under 319.051.
Section 319.090 - Immediate collection of tax and interest; penalties; waiver. - (2) Except as otherwise provided in this subsection, the Department...
Section 319.096 - Suspension of license; liability for tax; reinstatement. - (2) Upon suspension of a dealer’s license under subsection (1)...
Section 319.098 - Contesting license suspension. - Note: See note under 319.096.
Section 319.100 - Revocation of license. - (2) The department shall mail by certified mail addressed to...
Section 319.102 - Notice to dealers of suspension or revocation of another dealer’s license; rules. - Note: See note under 319.096.
Section 319.110 - Cancellation of license on request of dealer or when licensee no longer a dealer. - (2) If the department ascertains and finds that the person...
Section 319.125 - Change of ownership; cancellation of license. - (1) In the case of a corporation with more than...
Section 319.180 - Payment of tax; delinquency penalty; interest rates. - (2) Except as provided in subsection (4) of this section,...
Section 319.182 - Collection of delinquent tax, interest or penalty; warrant; judgment lien. - (2) At any time after issuing a warrant under this...
Section 319.184 - Use of collection agency. - (2) The department may assign to the collection agency, for...
Section 319.186 - Uncollectible tax, interest or penalty. - (2) ORS 293.245 applies to any tax, interest or penalty...
Section 319.190 - Monthly statement of dealer; penalty; rules. - (2) The signed statement filed with the department as required...
Section 319.192 - Refund to dealer of uncollectible taxes; rules. - (a) The dealer has received less than full consideration for...
Section 319.240 - Exemption of export fuel. - (b) Except as provided in ORS 319.245, paragraph (a) of...
Section 319.245 - Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules. - (a) "Indian tribe" means a federally recognized Indian tribe in...
Section 319.270 - Exemption of fuel sold or distributed to dealers. - (2) A dealer who renders monthly statements to the Department...
Section 319.275 - Liability for taxes, interest and penalties when person importing fuel does not hold license. - (2) A licensed dealer who accepts or receives motor vehicle...
Section 319.280 - Refunds generally. - (a) Purchased and used such fuel for the purpose of...
Section 319.300 - Seller to give invoice for each purchase made by person entitled to refund. - (2) The invoices shall be legibly written and shall be...
Section 319.310 - Claims for refunds may be required to be under oath; investigation of claims. - (2) The department may investigate claims and gather and compile...
Section 319.320 - Refund of tax on fuel used in operation of vehicles over certain roads or private property. - (a) By any person on any road, thoroughfare or property...
Section 319.330 - Refunds to purchasers of fuel for aircraft. - (2) If satisfactory evidence is presented to the Department of...
Section 319.375 - Limitation on credit for or refund of overpayment and on assessment of additional tax. - (2) Except in the case of a fraudulent report or...
Section 319.382 - Agreements for refunds to Indian tribes. - Note: 319.382 was added to and made a part of...
Section 319.410 - Disposition of tax moneys. - (2) The revenue from the license tax collected from the...
Section 319.415 - Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use. - (2)(a) The Oregon Department of Administrative Services shall estimate the...
Section 319.417 - Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use. - (2) The Oregon Department of Administrative Services shall certify the...
Section 319.520 - Definitions for ORS 319.510 to 319.880. - (1) "Cardlock card" means a fuel card: (a) Capable of...
Section 319.530 - Imposition of tax; rate. - (2) Except as otherwise provided in subsections (3) and (4)...
Section 319.535 - Special use fuel license fee; application; emblem. - ______________________________________________________________________________ COMBINED WEIGHT BASE 0 - 10,000 $60 10,001 -...
Section 319.550 - User’s license required to use fuel; exceptions. - (2) A nonresident may use fuel in a motor vehicle...
Section 319.570 - Faithful performance bond. - (2) The total amount of the bond or bonds required...
Section 319.611 - Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver. - (2) The department may waive any penalty provided by subsection...
Section 319.621 - Seller’s license. - (2) A person shall apply to the Department of Transportation...
Section 319.628 - Grounds for refusal to issue user’s or seller’s license; hearing; records inspection. - (a) Was the holder of a license revoked under ORS...
Section 319.630 - Revocation of license; reissue of license. - (2) A new license shall not be issued to a...
Section 319.665 - Seller to collect tax; exceptions; deduction for purchase made with cardlock card. - (a) The Department of Transportation has issued for the vehicle...
Section 319.671 - When invoices required; contents. - (a) The seller’s name and address; (b) The date; (c)...
Section 319.690 - Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules. - (2) Each user of fuel in a motor vehicle with...
Section 319.692 - Quarterly reports if average monthly tax under $300; when annual reports authorized. - (2) Whenever in the judgment of the department the average...
Section 319.694 - Penalty for delinquency in remitting tax; waiver; interest rates. - (2) If the Department of Transportation determines that the delinquency...
Section 319.697 - Records required of sellers and users; alternative records for certain users. - (2) In lieu of maintaining an actual record of fuel...
Section 319.730 - Collection of delinquent payment by seizure and sale of motor vehicle. - (2) The department shall seize any motor vehicle subject to...
Section 319.740 - Action by Attorney General to collect delinquency; certificate of department as evidence. - (2) In any suit brought to enforce the rights of...
Section 319.742 - Collection of delinquent obligation generally; warrant; judgment lien. - (2) At any time after issuing a warrant under this...
Section 319.744 - Use of collection agency. - (2) The department may assign to the collection agency, for...
Section 319.746 - Uncollectible obligation. - (2) ORS 293.245 applies to any obligation due the state...
Section 319.760 - Assessment of deficiency; presumption that fuel subject to tax. - (2) If a seller fails to account satisfactorily for any...
Section 319.780 - Assessing tax and penalty upon failure to make report. - (2) The department shall give to the user or seller...
Section 319.790 - Petition for reassessment. - (2) If a petition for reassessment is filed within the...
Section 319.820 - Refund of tax erroneously or illegally collected. - (2) A user or seller may claim a credit or...
Section 319.831 - Refund of tax on fuel used in operation of vehicle over certain roads or private property. - (a) In another state, if the user pays to the...
Section 319.860 - Producers, distributors and others to keep records; examining books and records. - (2) The department may examine during normal business hours the...
Section 319.875 - Prohibitions. - (2) No person shall intentionally collect, or attempt to collect...
Section 319.883 - Definitions for ORS 319.883 to 319.946. - (1) "Fuel taxes" means motor vehicle fuel taxes imposed under...
Section 319.885 - Per-mile road usage charge. - (b) During the term of a lease, the lessee of...
Section 319.890 - Application for road usage charge program; when additional registration fees to be collected; consultation with vehicle dealers to encourage participation; rules. - (2) The department shall approve a valid and complete application...
Section 319.895 - Deposit and distribution of road usage charge moneys. - (1) 50 percent to the Department of Transportation. (2) 30...
Section 319.900 - Department of Transportation to establish methods for recording and reporting mileage. - (2)(a) The Department of Transportation, in consultation with the Road...
Section 319.905 - Department of Transportation to adopt rules for collecting road usage charge. - Note: See note under 319.883.
Section 319.910 - Department of Transportation to establish reporting periods for road usage charge. - (2) Reporting periods established under this section may vary according...
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. - (a) "Certified service provider" means an entity that has entered...
Section 319.920 - Reporting requirement. - (2) Unless a registered owner or lessee presents evidence in...
Section 319.923 - Reconciliation of fuel taxes and per-mile road usage charge. - (a) Debit the person’s per-mile road usage charge account for...
Section 319.925 - Refunds for overpayment; grant of refund as credit. - (2) The department may provide by rule that the refund...
Section 319.930 - Refund applications. - (2) An application for a refund under this section must...
Section 319.935 - Investigation of refund applications. - (2) The department may, in order to establish the validity...
Section 319.940 - Violations. - (2) A person may not intentionally apply for, receive or...
Section 319.945 - Authority to issue emblems; display. - (2) An emblem issued under this section shall be displayed:...
Section 319.946 - General rulemaking authority for per-mile road usage charge program. - Note: See note under 319.883.
Section 319.947 - Multijurisdictional agreements. - (1) Conducting joint research relating to road usage charges and...
Section 319.950 - Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax. - (2) The governing body of a local government that imposes...
Section 319.990 - Penalties. - (2) Violation of ORS 319.180 (6) or 319.694 (4) is...