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U.S. State Codes
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Oregon
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Volume : 08 - Revenue and T...
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Chapter 319 - Motor Vehicle and Aircraft Fuel T...
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 319.030 - License required for dealer in motor vehicle fuel.
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 319.060 - Deposit in lieu of bond.
Section 319.070 - Release of surety.
Section 319.080 - Additional bond or deposit.
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 319.120 - Remedies cumulative.
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 319.200 - Assessing tax and penalty where dealer fails to report.
Section 319.210 - Billing purchasers.
Section 319.220 - Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited.
Section 319.230 - Transporting motor vehicle fuel in bulk.
Section 319.240 - Exemption of export fuel.
Section 319.250 - Certain sales to Armed Forces exempted; reports.
Section 319.260 - Fuel in vehicles coming into or leaving state not taxed.
Section 319.270 - 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 319.290 - Limitation on applications for refunds.
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 319.370 - Examinations and investigations; correcting reports and payments.
Section 319.375 - Limitation on credit for or refund of overpayment and on assessment of additional tax.
Section 319.380 - Examining books and accounts of carrier of motor vehicle fuel.
Section 319.382 - Agreements for refunds to Indian tribes.
Section 319.390 - Records to be kept by dealers; inspection of records.
Section 319.400 - Records to be kept three years.
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 319.420 - ORS 319.510 to 319.880 not affected.
Section 319.430 - Savings clause.
Section 319.510 - Short title.
Section 319.520 - Definitions for ORS 319.510 to 319.880.
Section 319.525 - Agreements with Indian tribes.
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 319.560 - Application for and issuance of user’s license.
Section 319.570 - Faithful performance bond.
Section 319.580 - Deposit in lieu of bond.
Section 319.590 - Release of surety.
Section 319.600 - Display of emblem.
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 319.640 - Cancellation of license on request of user.
Section 319.650 - Notifying department upon ceasing to use fuel in connection with motor vehicle.
Section 319.660 - Removal of emblem.
Section 319.665 - Seller to collect tax; exceptions; deduction for purchase made with cardlock card.
Section 319.670
Section 319.671 - When invoices required; contents.
Section 319.675 - Seller’s report to department; rules.
Section 319.681 - Payment of tax by seller.
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 319.700 - Tax as lien against motor vehicle.
Section 319.720 - Delinquency in payment; notice to debtors of user or seller; report to department.
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 319.801 - Appeal to circuit court.
Section 319.810 - Time limitation on service of notice of additional tax.
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 319.835 - Investigation of refund applications.
Section 319.840 - Enforcement; rules and regulations.
Section 319.850 - Presumption of use; rules.
Section 319.860 - Producers, distributors and others to keep records; examining books and records.
Section 319.870 - Results of investigations to be private.
Section 319.875 - Prohibitions.
Section 319.880 - Disposition of moneys.
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; consultation with vehicle dealers to encourage participation.
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 fuel for motor vehicles.
Section 319.990 - Penalties.