2007 Oregon Code - Chapter 319 :: Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes
Chapter 319 —
Motor Vehicle and Aircraft Fuel Taxes
2007 EDITION
MOTOR VEHICLE AND AIRCRAFT FUEL TAXES
REVENUE AND TAXATION
MOTOR VEHICLE FUEL AND AIRCRAFT FUEL TAXES
319.010Â Â Â Â Definitions
for ORS 319.010 to 319.430
319.020Â Â Â Â Monthly
statement by dealer; license tax imposed
319.030Â Â Â Â License
required to be dealer in motor vehicle fuel
319.040Â Â Â Â Application
for and issuance of dealerÂ’s license
319.042Â Â Â Â Grounds
for refusal to issue dealer license; hearing; records inspection
319.050Â Â Â Â Performance
bond; hearing
319.051Â Â Â Â Conditions
for reduced bond amount
319.052Â Â Â Â Conditions
for increased bond amount; request and conditions for reduction; rules
319.053Â Â Â Â Amount
of bond when twice license tax is less than $1,000
319.060Â Â Â Â Deposit
in lieu of bond
319.070Â Â Â Â Release
of surety
319.080Â Â Â Â Additional
bond or deposit
319.090Â Â Â Â Immediate
collection of tax and interest; penalties; waiver
319.096Â Â Â Â Suspension
of license; liability for tax; reinstatement
319.098Â Â Â Â Contesting
license suspension
319.100Â Â Â Â Revocation
of license
319.102Â Â Â Â Notice
to dealers of suspension or revocation of another dealerÂ’s license; rules
319.110Â Â Â Â Cancellation
of license on request of dealer or when licensee no longer a dealer
319.120Â Â Â Â Remedies
cumulative
319.125Â Â Â Â Change
of ownership; cancellation of license
319.180Â Â Â Â Payment
of tax; delinquency penalty; interest rates
319.182Â Â Â Â Collection
of delinquent tax, interest or penalty; warrant; judgment lien
319.184Â Â Â Â Use
of collection agency
319.186Â Â Â Â Uncollectible
tax, interest or penalty
319.190Â Â Â Â Monthly
statement of dealer; penalty
319.192Â Â Â Â Refund
to dealer of uncollectible taxes; rules
319.200Â Â Â Â Assessing
tax and penalty where dealer fails to report
319.210Â Â Â Â Billing
purchasers
319.220Â Â Â Â Receipt,
payment or sale of motor vehicle fuel without invoice or delivery tag prohibited
319.230Â Â Â Â Transporting
motor vehicle fuel in bulk
319.240Â Â Â Â Exemption
of export fuel
319.250Â Â Â Â Certain
sales to Armed Forces exempted; reports
319.260Â Â Â Â Fuel
in vehicles coming into or leaving state not taxed
319.270Â Â Â Â Fuel
sold or distributed to dealers
319.275Â Â Â Â Liability
for taxes, interest and penalties when person importing fuel does not hold
license
319.280Â Â Â Â Refunds
generally
319.290Â Â Â Â Limitation
on applications for refunds
319.300Â Â Â Â Seller
to give invoice for each purchase made by person entitled to refund
319.310Â Â Â Â Claims
for refunds may be required to be under oath; investigation of claims
319.320Â Â Â Â Refund
of tax on fuel used in operation of vehicles over certain roads or private
property
319.330Â Â Â Â Refunds
to purchasers of fuel for aircraft
319.370Â Â Â Â Examinations
and investigations; correcting reports and payments
319.375Â Â Â Â Limitation
on credit for or refund of overpayment and on assessment of additional tax
319.380Â Â Â Â Examining
books and accounts of carrier of motor vehicle fuel
319.382Â Â Â Â Agreements
for refunds to Indian tribes
319.390Â Â Â Â Records
to be kept by dealers; inspection of records
319.400Â Â Â Â Records
to be kept three years
319.410Â Â Â Â Disposition
of tax moneys
319.415Â Â Â Â Estimate
of tax on fuel used for boats; transfer to Boating Safety, Law Enforcement and
Facility Account; use
319.417Â Â Â Â Estimate
of tax on fuel used in aircraft; transfer to State Aviation Account; use
319.420Â Â Â Â ORS
319.510 to 319.880 not affected
319.430Â Â Â Â Savings
clause
USE FUEL TAX
319.510Â Â Â Â Short
title
319.520Â Â Â Â Definitions
for ORS 319.510 to 319.880
319.525Â Â Â Â Agreements
with Indian tribes
319.530Â Â Â Â Imposition
of tax; rate
319.550Â Â Â Â UserÂ’s
license required to use fuel; exceptions
319.560Â Â Â Â Application
for and issuance of userÂ’s license
319.570Â Â Â Â Faithful
performance bond
319.580Â Â Â Â Deposit
in lieu of bond
319.590Â Â Â Â Release
of surety
319.600Â Â Â Â Display
of emblem
319.611Â Â Â Â Penalty
for unlicensed use of fuel or nondisplay of authorization or emblem; waiver
319.621Â Â Â Â SellerÂ’s
license
319.628Â Â Â Â Grounds
for refusal to issue userÂ’s or sellerÂ’s license; hearing; records inspection
319.630Â Â Â Â Revocation
of license; reissue of license
319.640Â Â Â Â Cancellation
of license on request of user
319.650Â Â Â Â Notifying
department upon ceasing to use fuel in connection with motor vehicle
319.660Â Â Â Â Removal
of emblem
319.665Â Â Â Â Seller
to collect tax; exceptions
319.671Â Â Â Â When
invoices required; contents
319.675Â Â Â Â SellerÂ’s
report to department
319.681Â Â Â Â Payment
of tax by seller
319.690Â Â Â Â Monthly
report of user; remittance; credit against taxes; annual reports of certain
users
319.692Â Â Â Â Quarterly
reports if average monthly tax under $300; when annual reports authorized
319.694Â Â Â Â Penalty
for delinquency in remitting tax; waiver; interest rates
319.697Â Â Â Â Records
required of sellers and users; alternative records for certain users
319.700Â Â Â Â Tax
as lien
319.720Â Â Â Â Delinquency
in payment; notice to debtors of user or seller; report to department
319.730Â Â Â Â Collection
of delinquent payment by seizure and sale of motor vehicle
319.740Â Â Â Â Action
by Attorney General to collect delinquency; certificate of department as evidence
319.742Â Â Â Â Collection
of delinquent obligation generally; warrant; judgment lien
319.744Â Â Â Â Use
of collection agency
319.746Â Â Â Â Uncollectible
obligation
319.760Â Â Â Â Assessment
of deficiency; presumption that fuel subject to tax
319.780Â Â Â Â Assessing
tax and penalty upon failure to make report
319.790Â Â Â Â Petition
for reassessment
319.801Â Â Â Â Appeal
to circuit court
319.810Â Â Â Â Time
limitation on service of notice of additional tax
319.820Â Â Â Â Refund
of tax erroneously or illegally collected
319.831Â Â Â Â Refund
of tax on fuel used in operation of vehicle over certain roads or private
property
319.835Â Â Â Â Investigation
of refund applications
319.840Â Â Â Â Enforcement;
rules and regulations
319.850Â Â Â Â Presumption
of use; rules
319.860Â Â Â Â Producers,
distributors and others to keep records; examining books and records
319.870Â Â Â Â Results
of investigations to be private
319.875Â Â Â Â Prohibitions
319.880Â Â Â Â Disposition
of moneys
PENALTIES
319.990Â Â Â Â Penalties
MOTOR VEHICLE FUEL AND AIRCRAFT FUEL TAXES
     319.010
Definitions for ORS 319.010 to 319.430. As used in ORS 319.010 to 319.430, unless the context requires
otherwise:
     (1) “Aircraft” means every contrivance now
known, or hereafter invented, used or designed for navigation of or flight in
the air, operated or propelled by the use of aircraft fuel.
     (2) “Aircraft fuel” means any gasoline and
any other inflammable or combustible gas or liquid by whatever name such
gasoline, gas or liquid is known or sold, usable as fuel for the operation of
aircraft, except gas or liquid, the chief use of which, as determined by the
Department of Transportation is for purposes other than the propulsion of
aircraft.
     (3) “Airport” means any area of land or
water, except a restricted landing area, which is designed for the landing and
takeoff of aircraft.
     (4) “Broker” means and includes every
person other than a dealer engaged in business as a broker, jobber or wholesale
merchant dealing in motor vehicle fuel or aircraft fuel.
     (5) “Bulk transfer” means any change in
ownership of motor vehicle fuel or aircraft fuel contained in a terminal
storage facility or any physical movement of motor vehicle fuel or aircraft
fuel between terminal storage facilities by pipeline or marine transport.
     (6) “Dealer” means any person who:
     (a) Imports or causes to be imported motor
vehicle fuels or aircraft fuels for sale, use or distribution in, and after the
same reaches the State of Oregon, but “dealer” does not include any person who
imports into this state motor vehicle fuel in quantities of 500 gallons or less
purchased from a supplier who is licensed as a dealer under ORS 319.010 to
319.430 and who assumes liability for the payment of the applicable license tax
to this state;
     (b) Produces, refines, manufactures or
compounds motor vehicle fuels or aircraft fuels in the State of
     (c) Acquires in this state for sale, use
or distribution in this state motor vehicle fuels or aircraft fuels with
respect to which there has been no license tax previously incurred; or
     (d) Acquires title to or possession of
motor vehicle fuels or aircraft fuels in this state and exports the product out
of this state.
     (7) “Department” means the Department of
Transportation.
     (8) “Distribution” means, in addition to
its ordinary meaning, the delivery of motor vehicle fuel or aircraft fuel by a
dealer to any service station or into any tank, storage facility or series of
tanks or storage facilities connected by pipelines, from which motor vehicle
fuel or aircraft fuel is withdrawn directly for sale or for delivery into the
fuel tanks of motor vehicles whether or not the service station, tank or
storage facility is owned, operated or controlled by the dealer.
     (9) “First sale, use or distribution of
motor vehicle fuel or aircraft fuel” means the first withdrawal, other than by
bulk transfer, of motor vehicle fuel or aircraft fuel from terminal storage
facilities for sale, use or distribution. “First sale, use or distribution of
motor vehicle fuel or aircraft fuel” also means the first sale, use or
distribution of motor vehicle fuel or aircraft fuel after import into this
state if the motor vehicle fuel or aircraft fuel is delivered other than to the
terminal storage facilities of a licensed dealer.
     (10) “Highway” means every way,
thoroughfare and place, of whatever nature, open for use of the public for the
purpose of vehicular travel.
     (11) “Motor vehicle” means all vehicles,
engines or machines, movable or immovable, operated or propelled by the use of
motor vehicle fuel.
     (12) “Motor vehicle fuel” means and
includes gasoline and any other inflammable or combustible gas or liquid, by
whatever name such gasoline, gas or liquid is known or sold, usable as fuel for
the operation of motor vehicles, except gas or liquid, the chief use of which,
as determined by the department, is for purposes other than the propulsion of
motor vehicles upon the highways of this state.
     (13) “Person” includes every natural
person, association, firm, partnership, corporation or the
     (14) “Restricted landing area” means any
area of land or water, or both, which is used or made available for the landing
and takeoff of aircraft, the use of which, except in case of emergency, is
provided from time to time by the department.
     (15) “Service station” means and includes
any place operated for the purpose of retailing and delivering motor vehicle
fuel into the fuel tanks of motor vehicles or aircraft fuel into the fuel tanks
of aircraft.
     (16) “Terminal storage facility” means any
fuel storage facility that has marine or pipeline access. [Amended by 1955
c.287 §19; 1955 c.730 §§1,15; 1957 c.209 §1; 1959 c.505 §1; 1963 c.226 §1; 1987
c.610 §1; 1989 c.664 §1; 1993 c.741 §28]
     319.020
Monthly statement by dealer; license tax imposed. (1) Subject to subsections (2) to (4) of
this section, in addition to the taxes otherwise provided for by law, every
dealer engaging in the dealerÂ’s own name, or in the name of others, in the
first sale, use or distribution of motor vehicle fuel or aircraft fuel or
withdrawal of motor vehicle fuel or aircraft fuel for sale, use or distribution
within areas in this state within which the state lacks the power to tax the
sale, use or distribution of motor vehicle fuel or aircraft fuel, shall:
     (a) Not later than the 25th day of each
calendar month, render a statement to the Department of Transportation of all
motor vehicle fuel or aircraft fuel sold, used, distributed or so withdrawn by
the dealer in the State of Oregon as well as all such fuel sold, used or
distributed in this state by a purchaser thereof upon which sale, use or
distribution the dealer has assumed liability for the applicable license tax
during the preceding calendar month.
     (b) Except as provided in ORS 319.270, pay
a license tax computed on the basis of 24 cents per gallon on the first sale,
use or distribution of such motor vehicle fuel or aircraft fuel so sold, used,
distributed or withdrawn as shown by such statement in the manner and within
the time provided in ORS 319.010 to 319.430.
     (2) When aircraft fuel is sold, used or
distributed by a dealer, the license tax shall be computed on the basis of nine
cents per gallon of fuel so sold, used or distributed, except that when
aircraft fuel usable in aircraft operated by turbine engines (turbo-prop or
jet) is sold, used or distributed, the tax rate shall be one cent per gallon.
     (3) In lieu of claiming refund of the tax
paid on motor vehicle fuel consumed by such dealer in nonhighway use as
provided in ORS 319.280, 319.290 and 319.320, or of any prior erroneous payment
of license tax made to the state by such dealer, the dealer may show such motor
vehicle fuel as a credit or deduction on the monthly statement and payment of
tax.
     (4) The license tax computed on the basis
of the sale, use, distribution or withdrawal of motor vehicle or aircraft fuel
shall not be imposed wherever such tax is prohibited by the Constitution or
laws of the
     319.025 [1991 c.863 §18; repealed by 1991 c.863 §21]
     319.030
License required to be dealer in motor vehicle fuel. No dealer shall sell, use or distribute any
motor vehicle fuel until the dealer has secured a dealerÂ’s license as required
by ORS 319.010 to 319.430.
     319.040
Application for and issuance of dealerÂ’s license. (1) Every person, before becoming a dealer
in motor vehicle fuel in this state, shall make an application to the
Department of Transportation for a license authorizing such person to engage in
business as a dealer.
     (2) Applications for the license must be
made on forms prescribed, prepared and furnished by the department.
     (3) The applications shall be accompanied
by a duly acknowledged certificate containing:
     (a) The name under which the dealer is
transacting business within
     (b) The places of business and location of
distributing stations of the dealer in
     (c) The name and address of the managing
agent, the names and addresses of the several persons constituting the firm or
partnership and, if a corporation, the corporate name under which it is
authorized to transact business and the names and addresses of its principal
officers and registered agent.
     (4) If the dealer is an association of
persons, firm, partnership or corporation organized under the laws of another
state, territory or country, if it has not already done so, it must first
comply with the laws of
     (5) The application for a motor vehicle
fuel dealerÂ’s license having been accepted for filing, and the bond required by
ORS 319.050 having been accepted and approved, the department may issue to the
dealer a license in such form as the department may prescribe to transact
business as a dealer in the State of
     (6) The department shall keep and file all
applications and bonds with an alphabetical index thereof, together with a
record of all licensed dealers. [Amended by 1957 c.209 §2; 1999 c.769 §18]
     319.042
Grounds for refusal to issue dealer license; hearing; records inspection. (1) The Department of Transportation may
refuse to issue a dealer license to a person who applies as provided in ORS
319.040 if the department finds that the person:
     (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
departmentÂ’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 daysÂ’ 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 applicantÂ’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.
     319.050
Performance bond; hearing.
(1) At the time of filing the certificate and application for a dealerÂ’s
license, the Department of Transportation shall require the dealer to file with
the department, in a form prepared by the department, a bond executed by the
dealer as principal with a corporate surety authorized to transact business in
this state. The bond shall be payable to the State of Oregon conditioned upon
performance of all the requirements of ORS 319.010 to 319.430, including the
payment of all taxes, penalties and other obligations of the dealer arising out
of ORS 319.010 to 319.430.
     (2) Except as provided in ORS 319.051, 319.052
and 319.053, a bond under subsection (1) of this section shall be in an amount
that is equivalent to twice the dealerÂ’s estimated monthly license tax, as
determined by the department, or $250,000, whichever is less.
     (3) The department may reduce or increase
the required amount for a bond as provided in ORS 319.051 and 319.052.
     (4) A bond given in connection with ORS
319.010 to 319.430 is a continuing instrument and covers any and all periods of
time including the first and all subsequent periods for which a license may be
granted in consequence of the giving of the bond. The liability of the surety
on the bond for the aggregate of all claims that arise under the bond may not
exceed the amount of the penalty of the bond. No recoveries on any bond or any
execution of any new bond may invalidate any bond, but the total recoveries
under any one bond may not exceed the amount of the bond.
     (5) A dealer required under this section
to obtain a bond may demand by proper petition a hearing on the necessity of
the bond or the reasonableness of the amount required. The department shall
grant the petition for a hearing and shall hold the hearing within 10 days
after the demand for the hearing. The decision of the department becomes final
10 days after service of the order on the dealer. The hearing is not subject to
the requirements of ORS 183.413 to 183.470. [Amended by 1967 c.359 §690; 1999
c.769 §12; 2003 c.52 §1]
     319.051
Conditions for reduced bond amount. (1) For a dealer described in subsection (2) of this section, the bond
required by the Department of Transportation under ORS 319.050 shall be in an
amount that is equivalent to twice the dealerÂ’s estimated monthly license tax,
as determined by the department, or $100,000, whichever is less.
     (2) The provisions of subsection (1) of
this section apply to a dealer who held a valid dealerÂ’s license on October 23,
1999, issued under ORS 319.010 to 319.430, and who, since October 23, 1999,
has:
     (a) Not been required to file a bond
greater than $100,000; and
     (b) Performed, as determined by the
department, the requirements of ORS 319.010 to 319.430, including the payment
of all taxes, penalties and other obligations of the dealer arising out of ORS
319.010 to 319.430. [2003 c.52 §3]
     Note: 319.051 to 319.053 were added to and made a
part of 319.010 to 319.430 by legislative action but were not added to any
smaller series therein. See Preface to Oregon Revised Statutes for further
explanation.
     319.052
Conditions for increased bond amount; request and conditions for reduction;
rules. (1) The Department of
Transportation shall increase a dealerÂ’s bond filed under ORS 319.050 to an
amount that is equivalent to twice the dealerÂ’s estimated monthly license tax,
as determined by the department, or $1 million, whichever is less, if, within a
24-month period, the dealer:
     (a) Was late three or more times in filing
reports or making payments to the department;
     (b) Had three or more checks or electronic
funds transfers to the department dishonored for lack of funds or credit;
     (c) Failed to maintain or make available a
record of all purchases, receipts, sales and distribution of motor vehicle fuel
as required under ORS 319.390; or
     (d) Had a motor vehicle fuel dealer
license issued in this state or another jurisdiction revoked.
     (2) The department may waive an increase
in the bond amount under subsection (1) of this section if the department
determines that the dealer did not intend to avoid payment of license taxes
when the dealer engaged in the conduct described in subsection (1)(a), (b) or
(c) of this section or when the dealer engaged in the conduct that led to the
license revocation described in subsection (1)(d) of this section. If the
department waives an increase in the bond amount, the bond shall remain at an
amount that is:
     (a) Required under ORS 319.051 for a
dealer described in ORS 319.051; or
     (b) Required under ORS 319.050.
     (3) If the department increases the bond
amount as provided in subsection (1) of this section, the dealer may, after 24
months, request in writing that the department reduce the bond amount. The
department shall reduce the bond amount if the department determines that the
dealer, in the 24 months prior to the dealerÂ’s written request:
     (a) Filed timely reports and made timely
payments;
     (b) Had no checks or electronic funds
transfers to the department dishonored for lack of funds or credit;
     (c) Maintained and made available a record
of all purchases, receipts, sales and distribution of motor vehicle fuel as
required under ORS 319.390; and
     (d) Did not have a motor vehicle fuel
dealer license issued in this state or another jurisdiction revoked.
     (4) If the department determines that the
dealer met all of the requirements under subsection (3) of this section, the
department shall reduce the bond required of a dealer described in ORS 319.050
or a dealer described in ORS 319.051 to an amount that is equivalent to twice
the dealerÂ’s estimated monthly license tax, as determined by the department, or
$250,000, whichever is less.
     (5) If the department determines that the
dealer failed to meet the requirements under subsection (3) of this section and
that the failure was not due to the dealerÂ’s intent to avoid payment of license
taxes, the department may reduce the bond required of a dealer described in ORS
319.050 or a dealer described in ORS 319.051 to an amount that is equivalent to
twice the dealerÂ’s estimated monthly license tax, as determined by the
department, or $250,000, whichever is less.
     (6) For purposes of this section, the
department shall adopt rules establishing what constitutes evidence that a
dealer did not intend to avoid payment of license taxes. [2003 c.52 §4]
     Note: See note under 319.051.
     319.053
Amount of bond when twice license tax is less than $1,000. If the amount that is equivalent to twice
the amount of a dealerÂ’s estimated monthly license tax, as determined by the
Department of Transportation, is an amount that is less than $1,000, the bond
amount required by ORS 319.050, 319.051 or 319.052 shall be $1,000. [2003 c.52 §5]
     Note: See note under 319.051.
     319.060
Deposit in lieu of bond. In
lieu of the bond or bonds in total amount as fixed under ORS 319.050, 319.051,
319.052 or 319.053, any dealer may deposit with the State Treasurer, under such
terms and conditions as the Department of Transportation may prescribe, a like
amount of lawful money of the United States or bonds or other obligations of
the United States, the State of Oregon, or any county of this state, of an
actual market value not less than the amount so fixed by the department. [Amended
by 2003 c.52 §7]
     319.070
Release of surety. Any
surety on a bond furnished by a dealer as provided in ORS 319.050 shall be
released and discharged from any and all liability to the state accruing on
such bond after the expiration of 30 days from the date upon which the surety
has lodged with the Department of Transportation a written request to be
released and discharged, but this provision shall not operate to relieve,
release or discharge the surety from any liability already accrued or which
accrues before the expiration of the 30-day period. The department shall
promptly, upon receiving the request, notify the dealer who furnished the bond,
and unless the dealer, on or before the expiration of the 30-day period, files
a new bond, or makes a deposit in accordance with the requirements of ORS
319.050 and 319.060, the department forthwith shall cancel the dealerÂ’s
license.
     319.080
Additional bond or deposit.
The Department of Transportation may require a dealer to give a new or
additional surety bond or to deposit additional securities of the character
specified in ORS 319.060 if, in its opinion, the security of the surety bond
theretofore filed by the dealer, or the market value of the properties
deposited as security by the dealer, becomes impaired or inadequate. Upon
failure of the dealer to give the new or additional surety bond or to deposit
additional securities within 10 days after being requested so to do by the
department, the department forthwith shall cancel the license of the dealer.
     319.090
Immediate collection of tax and interest; penalties; waiver. (1) If any dealer sells, distributes or uses
any motor vehicle fuel without first filing the certificate and bond and
securing the license required by ORS 319.030, the license tax provided in ORS
319.020 shall immediately be due and payable on account of all motor vehicle
fuel so sold, distributed or used.
     (2) Except as otherwise provided in this
subsection, the Department of Transportation shall proceed forthwith to determine,
from the best available sources, the amount of such tax, and it shall
immediately assess the tax and interest in the amount found due, together with
a penalty of 100 percent of the tax, and shall make its certificate of such
assessment and penalty. The department may waive all or part of a penalty
imposed under this subsection if the department determines that a violation of
the requirement under this section to file the certificate and bond or to
secure the license was due to reasonable cause and without intent to avoid
payment of the tax. In any suit or proceeding to collect such tax, interest or
penalty, the certificate is prima facie evidence that the dealer therein named
is indebted to the State of
     319.096
Suspension of license; liability for tax; reinstatement. (1) The Department of Transportation may,
prior to a hearing, suspend the license of a motor vehicle fuel dealer who
refuses or neglects to comply with the provisions of ORS 319.010 to 319.430
until the dealer complies with the provisions of ORS 319.010 to 319.430.
     (2) Upon suspension of a dealer’s license
under subsection (1) of this section, the department shall immediately notify:
     (a) The dealer by certified mail of the
dealerÂ’s license suspension and the dealerÂ’s right to request an immediate
hearing to contest the license suspension; and
     (b) All other licensed motor vehicle fuel
dealers by a method determined under ORS 319.102 that the authority of the
dealer to purchase tax-deferred motor vehicle fuel has been suspended.
     (3) If a licensed motor vehicle fuel
dealer sells tax-deferred motor vehicle fuel to a dealer whose license has been
suspended under subsection (1) of this section after the third day after the
selling dealer receives notice of the suspension under subsection (2) of this
section, the selling dealer and the suspended dealer are jointly and severally
liable for the tax owed on the sale of the fuel.
     (4)(a) Notwithstanding the joint and
several liability of the selling dealer and the suspended dealer under
subsection (3) of this section, the department shall attempt to collect from
the suspended dealer the tax owed on the fuel for a period of 45 days from the
date of the sale to the suspended dealer.
     (b) After the expiration of the 45-day
period under this subsection, the department shall collect from the selling
dealer any tax not collected from the suspended dealer under this subsection.
     (5) The department shall waive the
liability of a selling dealer under subsection (3) of this section if the
selling dealer establishes to the satisfaction of the department that:
     (a) The sale of the motor vehicle fuel to
the suspended dealer was due to circumstances that were beyond the control of
the selling dealer; or
     (b) The dealer whose license was suspended
engaged in fraud or deceit to avoid timely payment of the tax to the selling
dealer.
     (6) When a dealer whose license has been
suspended under subsection (1) of this section complies with the provisions of
ORS 319.010 to 319.430, the department shall reinstate the dealerÂ’s license and
shall notify by a method determined under ORS 319.102 all licensed motor
vehicle fuel dealers that the dealerÂ’s license has been reinstated and that the
dealer is authorized to purchase tax-deferred fuel.
     (7) If the department determines that a
dealer whose license has been suspended under subsection (1) of this section is
unwilling or unable to comply with the provisions of ORS 319.010 to 319.430,
the department shall revoke the license of the dealer as provided in ORS
319.100. [2003 c.113 §2]
     Note: 319.096, 319.098 and 319.102 were added to
and made a part of 319.010 to 319.430 by legislative action but were not added
to any smaller series therein. See Preface to Oregon Revised Statutes for
further explanation.
     319.098
Contesting license suspension.
A dealer whose license has been suspended by the Department of Transportation
under ORS 319.096 may contest the suspension as provided in ORS chapter 183. [2003
c.113 §3]
     Note: See note under 319.096.
     319.100
Revocation of license. (1)
The Department of Transportation shall revoke the license of any dealer whose
license has been suspended under ORS 319.096 and who the department determines
is unwilling or unable to comply with the provisions of ORS 319.010 to 319.430.
     (2) The department shall mail by certified
mail addressed to the dealer at the last-known address in the files of the
department, a notice of intention to revoke the dealerÂ’s license. The notice
shall give the reason for the revocation of the license.
     (3) The license revocation becomes
effective without further notice if within 10 days from the mailing of the
notice the dealer has not complied with the provisions of ORS 319.010 to
319.430.
     (4) The department shall provide notice of
the revocation of the license of a dealer under this section to all other
licensed motor vehicle fuel dealers by a method determined under ORS 319.102. [1989
c.664 §4; 2003 c.113 §4]
     319.102
Notice to dealers of suspension or revocation of another dealerÂ’s license;
rules. The Department of
Transportation shall establish by rule the most efficient method of notifying
licensed motor vehicle fuel dealers as required under ORS 319.096 and 319.100
that a dealerÂ’s license has been suspended, revoked or reinstated. The possible
methods may include, but need not be limited to, notice by telephone,
electronic mail or regular mail. [2003 c.113 §5]
     Note: See note under 319.096.
     319.110
Cancellation of license on request of dealer or when licensee no longer a
dealer. (1) The Department
of Transportation may, upon written request of a dealer, cancel any license
issued to such dealer, the cancellation to become effective 30 days from the
date of receipt of the written request.
     (2) If the department ascertains and finds
that the person to whom a license has been issued is no longer engaged in the
business of a dealer, the department may cancel the license of such dealer upon
investigation after 30 daysÂ’ notice has been mailed to the last-known address
of the dealer.
     319.120
Remedies cumulative. Except
as otherwise provided in ORS 319.180 and 319.200, the remedies of the state
provided in ORS 319.090, 319.100 and 319.110 are cumulative. No action taken
pursuant to those statutes shall relieve any person from the penal provisions
of ORS 319.010 to 319.430 and 319.990. [Amended by 1967 c.54 §1; 1999 c.769 §7]
     319.125
Change of ownership; cancellation of license. A licensed dealer who has a change of ownership shall notify the
Department of Transportation immediately of the change. Upon notification, the
department shall immediately cancel the motor vehicle fuel dealer license of
the dealer. No license may be issued to any successor of the dealer until the
successor completes an application and certificate and supplies the department
with an adequate bond. For purposes of this section:
     (1) In the case of a corporation with more
than 100 stockholders, transfer of stock in normal trading is not considered a
change in ownership.
     (2) In the case of a corporation with 100
or fewer stockholders, transfer of less than 50 percent of the stock in any
period of 12 consecutive months is not considered a change in ownership. [1987
c.610 §21]
     Note: 319.125 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.
     319.130 [Repealed by 1987 c.610 §23]
     319.140 [Amended by 1959 c.505 §3; 1987 c.158 §50a;
1987 c.610 §3; repealed by 1989 c.664 §6]
     319.150 [Repealed by 1989 c.664 §6]
     319.160 [Amended by 1957 c.209 §3; 1959 c.505 §4;
1967 c.359 §691; 1987 c.610 §4; repealed by 1989 c.664 §6]
     319.170 [Amended by 1987 c.610 §5; repealed by 1989
c.664 §6]
     319.180
Payment of tax; delinquency penalty; interest rates. (1) The license tax imposed by ORS 319.020
shall be paid on or before the 25th day of each month to the Department of
Transportation which, upon request, shall receipt the dealer therefor.
     (2) Except as provided in subsection (4)
of this section, to any license tax not paid as required by subsection (1) of
this section there shall be added a penalty of one percent of such license tax.
     (3) Except as provided in subsection (4)
of this section, if the tax and penalty required by subsection (2) of this
section are not received on or before the close of business on the last day of
the month in which the payment is due, a further penalty of 10 percent shall be
paid in addition to the penalty provided for in subsection (2) of this section.
     (4) If the department determines that the
delinquency was due to reasonable cause and without any intent to avoid
payment, the penalties provided by subsections (2) and (3) of this section may
be waived. Penalties imposed by this section shall not apply when the penalty
provided in ORS 319.090 has been assessed and paid.
     (5)(a) If the license tax imposed by ORS
319.020 is not paid as required by subsection (1) of this section, interest
shall be charged at the rate of 0.0329 percent per day until the tax and
interest have been paid in full.
     (b) If the license tax imposed by ORS
319.020 is overpaid, the department may credit interest to the account of the
taxpayer in the amount of 0.0329 percent per day up to a maximum amount that
equals any interest assessed against the taxpayer under paragraph (a) of this
subsection in any given audit period.
     (6) No dealer who incurs a tax liability
as provided for in ORS 319.010 to 319.430, shall knowingly and willfully fail
to report and pay the same to the department as required by ORS 319.010 to
319.430. [Amended by 1955 c.730 §3; 1957 c.209 §4; 1959 c.505 §5; 1963 c.226 §2;
1967 c.54 §2; 1979 c.344 §4; 1987 c.610 §6; 1989 c.664 §5; 1999 c.769 §6]
     319.182
Collection of delinquent tax, interest or penalty; warrant; judgment lien. (1) If a person fails to pay in full any
tax, interest or penalty due under ORS 319.010 to 319.430, the Department of
Transportation may issue a warrant under the departmentÂ’s official seal
directed to the sheriff of any county of the state commanding the sheriff to
levy upon and sell the real and personal property of the person found within
that county, for payment of the amount due, with the added penalties or
charges, interest and the cost of executing the warrant, and to return the
warrant to the department and pay to the department the money collected from
the sale by the time specified in the warrant, not less than 60 days from the
date of the warrant.
     (2) The sheriff shall, within five days
after the receipt of the warrant, record with the clerk of the county a copy of
the warrant. The clerk shall enter in the County Clerk Lien Record the name of
the person mentioned in the warrant, the amount of the tax or portion of the
tax and penalties or charges for which the warrant is issued and the date when
the copy is recorded. The amount of the warrant shall become a lien upon the
title to and interest in property of the person against whom it is issued in
the same manner as a judgment that creates a judgment lien under ORS chapter
18.
     (3) The sheriff shall proceed upon the
warrant in all respects, with like effect and in the same manner prescribed by
law in respect to executions issued against property upon judgment of a court
of record, and shall be entitled to the same fees for services in executing the
warrant, to be added to and collected as a part of the warrant liability.
     (4) In the discretion of the Department of
Transportation, a warrant of like terms, force and effect to levy upon funds of
the person in possession of the Department of Revenue may be issued and
directed to any agent authorized by the Department of Transportation to collect
taxes payable under ORS 319.010 to 319.430, and in the execution thereof the agent
shall have all of the powers conferred by law upon sheriffs but is entitled to
no fee or compensation in excess of actual expenses paid in the performance of
such duty. [1999 c.769 §2; 2003 c.576 §200]
     Note: 319.182, 319.184 and 319.186 were added to
and made a part of 319.010 to 319.430 by legislative action but were not added
to any smaller series therein. See Preface to Oregon Revised Statutes for
further explanation.
     319.184
Use of collection agency.
(1) The Department of Transportation may engage the services of a collection
agency to collect any of the taxes, interest and penalties due to the state
under ORS 319.010 to 319.430. The department may engage the services by
entering into agreements to pay reasonable charges on a contingent fee or other
basis.
     (2) The department may assign to the
collection agency, for collection purposes only, any of the taxes, interest and
penalties due the state under ORS 319.010 to 319.430.
     (3) The collection agency may bring such
actions or take such proceedings, including attachment and garnishment
proceedings, as may be necessary. [1999 c.769 §3]
     Note: See note under 319.182.
     319.186
Uncollectible tax, interest or penalty. (1) Any tax, interest or penalty due the state assigned to a
collection agency pursuant to ORS 319.184 that remains uncollected for two
years after the date of such assignment meets the criteria for uncollectibility
formulated pursuant to ORS 293.240, and may be assigned to the Secretary of
State.
     (2) ORS 293.245 applies to any tax, interest
or penalty due the state assigned to the Secretary of State pursuant to
subsection (1) of this section. [1999 c.769 §4]
     Note: See note under 319.182.
     319.190
Monthly statement of dealer; penalty. (1) Every dealer in motor vehicle fuel shall render to the Department
of Transportation, on or before the 25th day of each month, on forms
prescribed, prepared and furnished by the department, a signed statement of the
number of gallons of motor vehicle fuel sold, distributed or used by the dealer
during the preceding calendar month. The statement shall be signed by one of
the principal officers, or by an authorized agent in case of a corporation; or
by the managing agent or owner in case of a firm or association.
     (2) The signed statement filed with the department
as required by this section is a public record. All other documents, including
supporting schedules and information received from other taxing jurisdictions
and entities, shall be kept confidential and exempt from public inspection
except that such information may be shared with tax collecting entities in
other jurisdictions on the condition that the receiving jurisdiction agrees to
keep such information confidential. If a statement is not received on or before
the 25th day of each month, a penalty shall be assessed pursuant to ORS 319.180
or, if the department determines that no tax is due, a penalty of $25 shall be
assessed. [Amended by 1955 c.730 §4; 1957 c.209 §5; 1987 c.610 §7]
     319.192
Refund to dealer of uncollectible taxes; rules. (1) Upon application to the Department of
Transportation, a motor vehicle fuel dealer may obtain a refund of the tax paid
to the department on sales of motor vehicle fuel if:
     (a) The dealer has received less than full
consideration for the fuel from or on behalf of a purchaser;
     (b) The account has been declared by the
dealer to be an uncollectible account receivable and meets all applicable
standards for deductibility for federal income tax purposes pursuant to the
Internal Revenue Code; and
     (c) The dealer has not previously received
a refund from the department for motor vehicle fuel taxes not paid by the same
purchaser.
     (2) For purposes of determining the amount
of a refund due under this section, the amount of consideration received by the
motor vehicle fuel dealer shall be apportioned between the charges for the
motor vehicle fuel and the tax for the fuel. The amount of the tax refunded may
not exceed the amount of tax paid under ORS 319.020.
     (3) If the motor vehicle fuel dealer who
receives a refund under this section subsequently collects any amount from any
source for the account declared uncollectible, the amount collected shall be
apportioned between the charges for the motor vehicle fuel and the
corresponding tax for the fuel. The motor vehicle fuel tax collected shall be
returned to the department.
     (4) The department shall adopt rules
governing the process of applying for and receiving refunds under this section.
[2003 c.307 §2]
     Note: 319.192 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.
     319.200
Assessing tax and penalty where dealer fails to report. If any dealer, except one subject to ORS
319.090, fails to file the report required by ORS 319.190, the Department of
Transportation shall proceed forthwith to determine from the best available
source the amount of motor vehicle fuel sold, distributed or used by such
dealer for the period unreported, and such determination shall be prima facie
evidence of the amount of such fuel sold, distributed or used. The department
immediately shall assess the license tax in the amount so determined, adding
thereto a penalty of 10 percent for failure to report. The penalty shall be
cumulative of other penalties provided in ORS 319.010 to 319.430 and 319.990.
In any suit brought to enforce the rights of the state under this section, the
certificate of the department showing the amount of taxes, penalties, interest
and costs unpaid by any dealer and that the same are due and unpaid to the
state is prima facie evidence of the facts as shown. [Amended by 1967 c.54 §3;
1987 c.610 §8]
     319.210
Billing purchasers. Bills
shall be rendered to all purchasers of motor vehicle fuel by dealers in motor
vehicle fuel. The bills shall separately state and describe to the satisfaction
of the Department of Transportation the different products shipped thereunder
and shall be serially numbered except where other sales invoice controls
acceptable to the department are maintained. [Amended by 1955 c.730 §5; 1987
c.610 §9]
     319.220
Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag
prohibited. No person shall
receive and accept any shipment of motor vehicle fuel from any dealer, or pay
for the same, or sell or offer the shipment for sale, unless the shipment is
accompanied by an invoice or delivery tag showing the date upon which shipment
was delivered and the name of the dealer in motor vehicle fuel. [Amended by
1955 c.730 §6; 1987 c.610 §10]
     319.230
Transporting motor vehicle fuel in bulk. Every person operating any conveyance for the purpose of hauling,
transporting or delivering motor vehicle fuel in bulk shall, before entering
upon the public highways of this state with such conveyance, have and possess
during the entire time of hauling or transporting such motor vehicle fuel an
invoice, bill of sale or other written statement showing the number of gallons,
the true name and address of the seller or consignor, and the true name and
address of the buyer or consignee, if any, of the same. The person hauling such
motor vehicle fuel shall at the request of any sheriff, deputy sheriff,
constable, state police or other officer authorized by law to inquire into or
investigate such matters, produce and offer for inspection the invoice, bill of
sale or other statement. [Amended by 1957 c.209 §6]
     319.240
Exemption of export fuel.
(1) The license tax imposed by ORS 319.020 may not be imposed on motor vehicle
fuel that is exported by a dealer:
     (a) From this state to another state,
territory or country, not including a federally recognized Indian reservation
located wholly or partially within the borders of this state, where the motor
vehicle fuel is unloaded; and
     (b) Who has a valid motor vehicle fuel
dealerÂ’s license or its equivalent issued by the state, territory or country to
which the fuel is exported and where it is unloaded.
     (2) In support of any exemption from
license taxes claimed under this section other than in the case of stock
transfers or deliveries in equipment, every dealer must execute and file with
the Department of Transportation an export certificate in such form as shall be
prescribed, prepared and furnished by the department, containing a statement,
made by some person having actual knowledge of the fact of such exportation,
that the motor vehicle fuel has been exported from the State of Oregon, and
giving such details with reference to such shipment as the department may
require. All export certificates in support of shipments to other states,
territories or countries must be completed and on file in the principal office
of the dealer in this state within three months after the close of the calendar
month in which the shipments to which they relate are made, unless the state,
territory or country of destination would not be prejudiced with respect to its
collection of taxes thereon if the certificate is not filed within such time.
The department may demand of any dealer such additional data as is deemed
necessary in support of any such certificate, and failure to supply such data
will constitute a waiver of all right to exemption claimed by virtue of such
certificate. The department may, in a case where it believes no useful purpose
would be served by filing of an export certificate, waive the certificate.
     (3) Any motor vehicle fuel carried from
this state in the fuel tank of a motor vehicle shall not be considered as
exported from this state, except that a refund of the tax may be paid on such
fuel as provided in ORS 319.280 (1)(d).
     (4) No person shall, through false
statement, trick or device, or otherwise, obtain motor vehicle fuel for export
upon which the Oregon tax has not been paid and fail to export the same, or any
portion thereof, or cause the motor vehicle fuel or any portion thereof not to
be exported, or shall divert the motor vehicle fuel or any portion thereof, or
shall cause it to be diverted from interstate or foreign transit begun in this
state, or shall unlawfully return the motor vehicle fuel or any portion thereof
to be used or sold in this state and fail to notify the department and the
dealer from whom the motor vehicle fuel was originally purchased of the personÂ’s
act.
     (5) No dealer or other person shall
conspire with any person to withhold from export, or divert from interstate or
foreign transit begun in this state, or to return motor vehicle fuel to this
state for sale or use so as to avoid any of the taxes imposed by ORS 319.010 to
319.430. [Amended by 1953 c.82 §2; 1955 c.730 §7; 1959 c.186 §1; 1963 c.257 §1;
1987 c.610 §11; 2003 c.56 §1]
     319.250
Certain sales to Armed Forces exempted; reports. The license tax imposed by ORS 319.020 shall
not be imposed on any aircraft or motor vehicle fuel sold to the Armed Forces
of the
     319.260
Fuel in vehicles coming into or leaving state not taxed. Any person coming into or leaving
     319.270
Fuel sold or distributed to dealers. (1) Notwithstanding ORS 319.020, if the first sale, use or
distribution of motor vehicle fuel or aircraft fuel is from one licensed dealer
to another licensed dealer, the selling or distributing dealer is not required
to pay the license tax imposed by ORS 319.020. When the purchasing or receiving
dealer first sells, uses or distributes the fuel, that dealer shall pay the
license tax regardless of whether the sale, use or distribution is to another
licensed dealer.
     (2) A dealer who renders monthly
statements to the Department of Transportation as required by ORS 319.020 and
319.190 shall show separately the number of gallons of motor vehicle fuel sold
or delivered to dealers. [Amended by 1987 c.610 §13]
     319.275
Liability for taxes, interest and penalties when person importing fuel does not
hold license. (1) A person
who is not a licensed dealer shall not accept or receive motor vehicle or
aircraft fuel in this state from a person who imports motor vehicle or aircraft
fuel who does not hold a valid motor vehicle fuel dealer license in this state.
If a person who is not a licensed dealer accepts or receives motor vehicle fuel
or aircraft fuel from a person who imports motor vehicle fuel or aircraft fuel
and does not hold a valid motor vehicle fuel dealer license in this state, the
purchaser or receiver shall be liable for all taxes, interest and penalties
contained in ORS 319.010 to 319.430.
     (2) A licensed dealer who accepts or
receives motor vehicle fuel or aircraft fuel in this state from a person who
imports motor vehicle or aircraft fuel who does not hold a valid dealer license
in this state shall pay the tax imposed by ORS 319.020 to the Department of
Transportation upon the first sale, use or distribution of the motor vehicle
fuel or aircraft fuel. [1987 c.610 §22; 1991 c.863 §§18a,21a]
     319.280
Refunds generally. (1) Any
person who has paid any tax on motor vehicle fuel levied or directed to be paid
by ORS 319.010 to 319.430 either directly by the collection of the tax by the
vendor from the consumer, or indirectly by adding the amount of the tax to the
price of the fuel and paid by the consumer, shall be reimbursed and repaid the
amount of such tax paid, except as provided in ORS 319.290 to 319.330, if such
person has:
     (a) Purchased and used such fuel for the
purpose of operating or propelling a stationary gas engine, a tractor or a
motor boat, if the motor boat is used for commercial purposes at any time
during the period for which the refund is claimed;
     (b) Purchased and used such fuel for
cleaning or dyeing or other commercial use, except when used in motor vehicles
operated upon any highway;
     (c) Purchased and exported such fuel from
this state, in containers other than fuel supply tanks of motor vehicles,
provided that the person:
     (A) Exports the motor vehicle fuel from
this state to another state, territory or country, not including a federally
recognized Indian reservation located wholly or partially within the borders of
this state, where the motor vehicle fuel is unloaded; and
     (B) Has a valid motor vehicle fuel dealer’s
license or its equivalent issued by the state, territory or country to which
the fuel is exported and where it is unloaded;
     (d) Purchased and exported such fuel in
the fuel supply tank of a motor vehicle and has used such fuel to operate the
vehicle upon the highways of another state, if the user has paid to the other
state a similar motor vehicle fuel tax on the same fuel, or has paid any other
highway use tax the rate for which is increased because such fuel was not
purchased in, and the tax thereon paid, to such state; or
     (e) Purchased and used such fuel for small
engines that are not used to propel motor vehicles on highways, including but
not limited to those that power lawn mowers, leaf blowers, chain saws and
similar implements.
     (2) When a motor vehicle with auxiliary
equipment uses fuel and there is no auxiliary motor for such equipment or separate
tank for such a motor, a refund may be claimed and allowed as provided by
subsection (4) of this section, except as otherwise provided by this
subsection, without the necessity of furnishing proof of the amount of fuel
used in the operation of the auxiliary equipment. The person claiming the
refund may present to the Department of Transportation a statement of the claim
and be allowed a refund as follows:
     (a) For fuel used in pumping aircraft
fuel, motor vehicle fuel, fuel or heating oils or other petroleum products by a
power take-off unit on a delivery truck, refund shall be allowed claimant for
tax paid on fuel purchased at the rate of three-fourths of one gallon for each
1,000 gallons of petroleum products delivered.
     (b) For fuel used in operating a power
take-off unit on a cement mixer truck or on a garbage truck, claimant shall be
allowed a refund of 25 percent of the tax paid on all fuel used in such a
truck.
     (3) When a person purchases and uses motor
vehicle fuel in a vehicle equipped with a power take-off unit, a refund may be
claimed for fuel used to operate the power take-off unit provided the vehicle
is equipped with a metering device approved by the department and designed to
operate only while the vehicle is stationary and the parking brake is engaged;
the quantity of fuel measured by the metering device shall be presumed to be
the quantity of fuel consumed by the operation of the power take-off unit.
     (4) Before any such refund may be granted,
the person claiming such refund must present to the department a statement,
accompanied by the original invoices, or reasonable facsimiles approved by the
department, showing such purchases; provided that in lieu of original invoices
or facsimiles, refunds submitted under subsection (1)(d) of this section shall
be accompanied by information showing source of the fuel used and evidence of
payment of tax to the state in which the fuel was used. The statement shall be
made over the signature of the claimant, and shall state the total amount of
such fuel for which the claimant is entitled to be reimbursed under subsection
(1) of this section. The department upon the presentation of the statement and
invoices or facsimiles, or other required documents, shall cause to be repaid
to the claimant from the taxes collected on motor vehicle fuel such taxes so
paid by the claimant. [Amended by 1959 c.186 §3; 1963 c.257 §2; 1969 c.465 §1;
1971 c.163 §1; 1973 c.135 §1; 1985 c.152 §1; 1997 c.364 §1; 2001 c.820 §4; 2003
c.56 §2]
     319.290
Limitation on applications for refunds. Applications for refunds made under ORS 319.280, 319.320 and 319.330
must be filed with the Department of Transportation before the expiration of 15
months from the date of purchase or invoice, except that unused fuel reported
as an ending inventory on any claim may be included in a subsequent claim if
presented not later than 15 months from the filing date of the claim which
established the inventory. All applications for refunds based upon exportation
of motor vehicle fuel from this state in the fuel supply tank of a motor
vehicle must be filed with the department before the expiration of 15 months
from the last day of the month in which the fuel was used, or before the
expiration of 15 months from the date of an assessment for unpaid tax by the
state in which the fuel was used. [Amended by 1955 c.730 §9; 1963 c.257 §3;
1979 c.344 §5]
     319.300
Seller to give invoice for each purchase made by person entitled to refund. (1) When motor vehicle fuel is sold to a
person who claims to be entitled to a refund of the tax imposed, the seller of
the motor vehicle fuel shall make and deliver at the time of the sale separate
invoices for each purchase in such form and containing any information
prescribed by the Department of Transportation.
     (2) The invoices shall be legibly written
and shall be void if any corrections or erasures appear on the face thereof.
Any person who alters any part of any invoice that will tend to give to the
claimant an illegal gain, shall have the entire claim invalidated. The seller
shall for a period of at least 18 months retain copies of all invoices and make
them available to the department upon request. [Amended by 1953 c.77 §2; 1955
c.730 §10; 1957 c.209 §7]
     319.310
Claims for refunds may be required to be under oath; investigation of claims. (1) The Department of Transportation may
require any person who makes claim for refund of tax upon motor vehicle fuel to
furnish a statement, under oath, giving the occupation, description of the
machines or equipment in which the motor vehicle fuel was used, the place where
used and such other information as the department may require.
     (2) The department may investigate claims
and gather and compile such information in regard to the claims as it considers
necessary to safeguard the state and prevent fraudulent practices in connection
with tax refunds and tax evasions. The department may, in order to establish
the validity of any claim, examine the books and records of the claimant for
such purposes. The records shall be sufficient to substantiate the accuracy of
the claim and shall be in such form and contain such information as the
department may require. Failure of the claimant to maintain such records or to
accede to the demand for such examination constitutes a waiver of all rights to
the refund claimed on account of the transaction questioned. [Amended by 1959
c.186 §4]
     319.320
Refund of tax on fuel used in operation of vehicles over certain roads or
private property. (1) Upon
compliance with subsection (2) or (3) of this section the Department of
Transportation shall refund, in the manner provided in subsection (2) or (3) of
this section, the tax on motor vehicle fuel that is used in the operation of a
motor vehicle:
     (a) By any person on any road,
thoroughfare or property in private ownership.
     (b) By any person on any road,
thoroughfare or property, other than a state highway, county road or city
street, for the removal of forest products, as defined in ORS 321.005, or the
products of such forest products converted to a form other than logs at or near
the harvesting site, or for the construction or maintenance of the road,
thoroughfare or property, pursuant to a written agreement or permit authorizing
the use, construction or maintenance of the road, thoroughfare or property,
with or by:
     (A) An agency of the
     (B) The State Board of Forestry;
     (C) The State Forester; or
     (D) A licensee of an agency named in
subparagraph (A), (B) or (C) of this paragraph.
     (c) By an agency of the
     (d) By any person on any county road for
the removal of forest products, as defined in ORS 321.005, or the products of
such forest products converted to a form other than logs at or near the
harvesting site, if:
     (A) The use of the county road is pursuant
to a written agreement entered into with, or to a permit issued by, the State
Board of Forestry, the State Forester or an agency of the United States,
authorizing such person to use such road and requiring such person to pay for
or to perform the construction or maintenance of the county road;
     (B) The board, officer or agency that
entered into the agreement or granted the permit, by contract with the county
court or board of county commissioners, has assumed the responsibility for the
construction or maintenance of such county road; and
     (C) Copies of the agreements or permits
required by subparagraphs (A) and (B) of this paragraph are filed with the
department.
     (2) Except for a farmer subject to
subsection (3) of this section, the person or agency, as the case may be, who
has paid any tax on such motor vehicle fuels levied or directed to be paid, as
provided by ORS 319.010 to 319.430, is entitled to claim a refund of the tax so
paid on such fuels or for the proportionate part of tax paid on fuels used in
the operation of such vehicles, when part of the operations are over such
roads, thoroughfares or property. The proportionate part shall be based upon
the number of miles traveled by any such vehicle over such roads, thoroughfares
or property as compared to the total number of miles traveled by such vehicle.
To be eligible to claim such refund the person or agency, as the case may be,
shall first establish and maintain a complete record of the operations, miles
traveled, gallons of fuel used and other information, in such form and in such
detail as the department may prescribe and require, the source of supply of all
fuels purchased or used, and the particular vehicles or equipment in which
used. Whenever any such claim is received and approved by the department, it
shall cause the refund of tax to be paid to the claimant in like manner as
provided for paying of other refund claims.
     (3) A farmer who has paid any tax on motor
vehicle fuels levied or directed to be paid, as provided in ORS 319.010 to
319.430, is entitled to claim a refund of the tax paid on such fuels used in
farming operations in the operation of any motor vehicle on any road,
thoroughfare or property in private ownership. To be eligible to claim such
refund a farmer shall maintain in such form and in such detail as the
department may prescribe and require, a record, supported by purchase invoices,
of all such motor vehicle fuel purchased (including fuel purchased to operate
any motor vehicle on the highway) and, for each and every motor vehicle
operated on the highway, a record of all fuel used and of all miles traveled on
the highway. Whenever any such claim is received and approved by the
department, it shall cause the refund of tax to be paid to the claimant in like
manner as provided for paying of other refund claims.
     (4) As used in subsections (2) and (3) of
this section, “farmer” includes any person who manages or conducts a farm for
the production of livestock or crops but does not include a person who manages
or conducts a farm for the production of forest products, as defined in ORS
321.005, or the products of such forest products converted to a form other than
logs at or near the harvesting site, or of forest trees unless the production
of such forest products or forest trees is only incidental to the primary
purpose of the farming operation. [Amended by 1961 c.368 §1; 1965 c.64 §1; 1965
c.425 §2; 1967 c.367 §2; 1979 c.344 §6]
     319.330
Refunds to purchasers of fuel for aircraft. (1) Whenever any statement and invoices are presented to the
Department of Transportation showing that motor vehicle fuel or aircraft fuel
has been purchased and used in operating aircraft engines and upon which the
full tax for motor vehicle fuel has been paid, the department shall refund the
tax paid, but only after deducting from the tax paid nine cents for each gallon
of such fuel so purchased and used, except that when such fuel is used in
operating aircraft turbine engines (turbo-prop or jet) the deduction shall be
one cent for each gallon. No deduction provided under this subsection shall be
made on claims presented by the United States or on claims presented where a
satisfactory showing has been made to the department that such aircraft fuel
has been used solely in aircraft operations from a point within the State of
Oregon directly to a point not within any state of the United States. The
amount so deducted shall be paid on warrant of the Oregon Department of
Administrative Services to the State Treasurer, who shall credit the amount to
the State Aviation Account for the purpose of carrying out the provisions of
the state aviation law. Moneys credited to the account under this section are
continuously appropriated to the Oregon Department of Aviation.
     (2) If satisfactory evidence is presented
to the Department of Transportation showing that aircraft fuel upon which the
tax has been paid has been purchased and used solely in aircraft operations
from a point within the State of
     319.340 [Amended by 1959 c.203 §1; repealed by 1979
c.344 §11]
     319.350 [Amended by 1971 c.118 §1; repealed by 1979
c.344 §11]
     319.360 [Amended by 1957 c.209 §8; repealed by 1979
c.344 §11]
     319.370
Examinations and investigations; correcting reports and payments. The Department of Transportation, or its
duly authorized agents, may make any examination of the accounts, records,
stocks, facilities and equipment of dealers, brokers, service stations and
other persons engaged in storing, selling or distributing motor vehicle fuel or
other petroleum product or products within this state, and such other
investigations as it considers necessary in carrying out the provisions of ORS
319.010 to 319.430. If the examinations or investigations disclose that any
reports of dealers or other persons theretofore filed with the department
pursuant to the requirements of ORS 319.010 to 319.430, have shown incorrectly
the amount of gallonage of motor vehicle fuel distributed or the tax, penalty
or interest accruing thereon, the department may make such changes in
subsequent reports and payments of such dealers or other persons, or may make
such refunds, as may be necessary to correct the errors disclosed by its
examinations or investigations. [Amended by 1987 c.610 §14]
     319.375
Limitation on credit for or refund of overpayment and on assessment of
additional tax. (1) Except
as otherwise provided in ORS 319.010 to 319.430, any credit for erroneous
overpayment of tax made by a dealer taken on a subsequent return or any claim
for refund of tax erroneously overpaid filed by a dealer must be so taken or
filed within three years after the date on which the overpayment was made to
the state.
     (2) Except in the case of a fraudulent
report or neglect to make a report, every notice of additional tax proposed to
be assessed under ORS 319.010 to 319.430 shall be served on dealers within
three years from the date upon which such additional taxes become due. [1955
c.730 §14; 1987 c.610 §15]
     319.380
Examining books and accounts of carrier of motor vehicle fuel. The Department of Transportation or its duly
authorized agents may at any time during normal business hours examine the
books and accounts of any carrier of motor vehicle fuel operating within this
state for the purpose of checking shipments or use of motor vehicle fuel,
detecting diversions thereof or evasion of taxes on same in enforcing the
provisions of ORS 319.010 to 319.430.
     319.382
Agreements for refunds to Indian tribes. Notwithstanding any other provision of law, the Department of
Transportation may enter into agreements with the governing body of any Indian
tribe residing on a reservation in Oregon to provide refunds to the tribe of
state motor vehicle fuel taxes for fuel purchased on the reservation and used
by tribal members on tribal reservation lands, other than for motor vehicle
fuel used on state highways, county roads or city streets supported by the
State Highway Fund. [1993 c.706 §2]
     Note: 319.382 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.
     319.390
Records to be kept by dealers; inspection of records. Every dealer in motor vehicle fuel shall
keep a record in such form as may be prescribed by the Department of
Transportation of all purchases, receipts, sales and distribution of motor
fuel. The records shall include copies of all invoices or bills of all such
sales and shall at all times during the business hours of the day be subject to
inspection by the department or its deputies or other officers duly authorized
by the department. Upon request from the officials to whom is entrusted the
enforcement of the motor fuel tax law of another state, territory, country or
the federal government, the department shall forward to such officials any
information which it may have relative to the import or export of any motor
vehicle fuel by any dealer, provided such other state, territory, country or
federal government furnishes like information to this state. [Amended by 1955
c.730 §11; 1987 c.610 §16]
     319.400
Records to be kept three years.
Every dealer shall maintain and keep, within the State of Oregon, for a period
of three years, all records of motor vehicle fuel used, sold and distributed
within this state by such dealer, together with stock records, invoices, bills
of lading and other pertinent papers as may be required by the Department of
Transportation. [Amended by 1955 c.730 §12; 1987 c.610 §17]
     319.410
Disposition of tax moneys.
(1) The Department of Transportation shall promptly turn over the license tax
to the State Treasurer to be disposed of as provided in ORS 802.110.
     (2) The revenue from the license tax
collected from the use, sale or distribution of aircraft fuel as imposed by ORS
319.020 (2) shall be transferred upon certification of the department to the
State Treasurer, who shall credit the certified amount to the State Aviation
Account for the purpose of carrying out the provisions of the state aviation
laws. [Amended by 1955 c.287 §20; 1961 c.146 §2; 1963 c.226 §3; 1969 c.70 §1;
1983 c.338 §909; 1993 c.741 §29; 1999 c.935 §27; 2005 c.755 §17]
     319.415
Estimate of tax on fuel used for boats; transfer to Boating Safety, Law
Enforcement and Facility Account; use. (1) On or before July 15 of each year, the Oregon Department of
Administrative Services, after consultation with the Department of
Transportation and the State Marine Board, shall determine the amount of the
motor vehicle fuel tax imposed under ORS 319.010 to 319.430 during the
preceding fiscal year with respect to fuel purchased and used to operate or
propel motor boats. The amount determined shall be reduced by the amount of any
refunds for motor boats used for commercial purposes actually paid during the
preceding year on account of ORS 319.280 (1)(a).
     (2)(a) The Oregon Department of
Administrative Services shall estimate the amount of fuel described in
subsection (1) of this section that is used to operate or propel motor boats by
conducting a statistically valid, unbiased, independent survey of boat owners.
The survey shall be conducted once every four years and shall be designed to
estimate the average daily fuel consumption by motor boats and the total days
of motor boat use per year. The survey shall be used to determine the amount of
the transfer required by subsection (3) of this section for the first transfer
that occurs after the survey is completed. If the tax rate changes during the
fiscal year, the amount of tax to be transferred shall be prorated based on the
percentage of total motor boat use taking place during each tax period.
     (b) In years when no survey is conducted,
the amount to be transferred under subsection (3) of this section shall be
calculated by multiplying the per boat fuel consumption factors from the
preceding survey by the number of motor boats as shown by the annual actual
count of boat registrations. The resulting amount, in gallons per year, shall
be the basis for the determination of the amount to be transferred.
     (c) The survey required by paragraph (a)
of this subsection shall be developed by a research department within the
Oregon University System, in consultation with the State Marine Board and the
Department of Transportation. The Oregon Department of Administrative Services
shall contract for the development and conduct of the survey, and the costs
shall be paid by the Department of Transportation. Costs paid by the Department
of Transportation may be deducted from the amount transferred to the State Marine
Board under subsection (3) of this section.
     (3) The Oregon Department of
Administrative Services shall certify the amount of the estimate made under
subsection (1) of this section, as reduced by refunds, to the Department of
Transportation, to the State Marine Board and to the State Treasurer.
Thereupon, that amount shall be transferred from the Department of
Transportation Driver and Motor Vehicle Suspense Account to the Boating Safety,
Law Enforcement and Facility Account created under ORS 830.140, and is
continuously appropriated to the State Marine Board for the purposes for which
the moneys in the Boating Safety, Law Enforcement and Facility Account are
appropriated. [1985 c.152 §4; 1993 c.741 §30; 1999 c.296 §1; 2005 c.22 §227]
     319.417
Estimate of tax on fuel used in aircraft; transfer to State Aviation Account;
use. (1) On or after October
3, 1989, and on or before July 15 of each year thereafter, the Oregon
Department of Administrative Services, after consultation with the Department
of Transportation and the Director of the Oregon Department of Aviation shall
estimate, using a methodology approved by the Oregon Transportation Commission,
the amount of the motor vehicle fuel tax imposed under ORS 319.010 to 319.430
during the preceding fiscal year with respect to motor vehicle fuel purchased
and used in operating aircraft engines and upon which the full tax for motor
vehicle fuel has been paid. The estimate shall be reduced by the amount of any
refunds actually paid on motor vehicle fuel, excluding those paid on aviation
gasoline or jet fuel, during the preceding fiscal year pursuant to ORS 319.330
(1).
     (2) The Oregon Department of
Administrative Services shall certify the amount of the estimate made under
subsection (1) of this section to the Department of Transportation, the
Director of the Oregon Department of Aviation and the State Treasurer.
Thereupon, the amount of the estimate shall be transferred from the Department
of Transportation Driver and Motor Vehicle Suspense Account to the State Aviation
Account and is continuously appropriated to the Oregon Department of Aviation
to carry out the purposes of ORS chapters 835, 836 and 837. [1989 c.101 §2;
1993 c.741 §31; 1999 c.935 §28]
     Note: 319.417 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.
     319.420
ORS 319.510 to 319.880 not affected. ORS 319.010 to 319.410 do not affect or repeal any of the provisions
of ORS 319.510 to 319.880.
     319.430
Savings clause. All rights
and obligations arising under the provisions of the statutes repealed in
section 38, chapter 413, Oregon Laws 1945, shall not in any way be affected by
such repeal. Such statutes shall be considered in full force and effect for the
purpose of carrying out all duties and obligations contracted or arising under
such statutes, prior to June 16, 1945.
USE FUEL TAX
     319.510
Short title. ORS 319.510 to
319.880 may be cited as the Use Fuel Tax Law. [Amended by 2007 c.71 §93]
     319.520
Definitions for ORS 319.510 to 319.880. As used in ORS 319.510 to 319.880, unless the context clearly
indicates a different meaning:
     (1) “Combined weight” means the total
empty weight of all vehicles in a combination plus the total weight of the load
carried on that combination of vehicles.
     (2) “Delinquent” means having failed to
pay a tax or penalty within the time provided by law.
     (3) “Department” means the Department of
Transportation.
     (4) “Fuel” means any combustible gas,
liquid or material of a kind used for the generation of power to propel a motor
vehicle on the highways except motor vehicle fuel as defined in ORS 319.010.
     (5) “Highway” means every way,
thoroughfare and place, of whatever nature, open to the use of the public for
the purpose of vehicular travel.
     (6) “Light weight” means the weight of a
vehicle when fully equipped for moving over the highway.
     (7) “Motor vehicle” means every
self-propelled vehicle operated on the highway, except an implement of husbandry
used in agricultural operations and only incidentally operated or moved upon
the highway.
     (8) “Person” means any individual, firm,
copartnership, joint venture, association, corporation, trust, receiver or any
group or combination acting as a unit.
     (9) “Seller” means:
     (a) A person that sells fuel to a user; or
     (b) If the fuel is dispensed at a
nonretail facility as defined in ORS 480.310, the person that owns the userÂ’s
accounts and bills the user for fuel purchased at a nonretail facility.
     (10) “To sell fuel for use in a motor
vehicle” means to dispense or place fuel for a price into a receptacle on a
motor vehicle, from which receptacle the fuel is supplied to propel the motor
vehicle.
     (11) “To use fuel in a motor vehicle”
means to receive into any receptacle on a motor vehicle, fuel to be consumed in
propelling the motor vehicle on the highways of this state; and, if the fuel is
received into the receptacle outside the taxing jurisdiction of the state, “to
use fuel in a motor vehicle” means to consume in propelling the motor vehicle
on the highways of this state. [Amended by 1955 c.287 §21; 1959 c.188 §1; 1977
c.429 §1; 1981 c.703 §1; 1989 c.992 §24a; 1991 c.284 §5; 1993 c.741 §32; 2003
c.99 §1]
     319.525
Agreements with Indian tribes.
Notwithstanding any other provision of law, the Department of Transportation
may enter into agreements with the governing body of any Indian tribe residing
on a reservation in
     319.530
Imposition of tax; rate. (1)
To compensate this state partially for the use of its highways, an excise tax
hereby is imposed at the rate of 24 cents per gallon on the use of fuel in a
motor vehicle. Except as otherwise provided in subsections (2) and (3) of this
section, 100 cubic feet of fuel used or sold in a gaseous state, measured at
14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable
at the same rate as a gallon of liquid fuel.
     (2) One hundred twenty cubic feet of
compressed natural gas used or sold in a gaseous state, measured at 14.73
pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable at the
same rate as a gallon of liquid fuel.
     (3) One and three-tenths liquid gallons of
propane at 60 degrees Fahrenheit is taxable at the same rate as a gallon of
other liquid fuel. [Amended by 1959 c.188 §2; 1967 c.463 §2; 1981 c.698 §2;
1981 c.703 §2; 1983 c.727 §§2,6; 1985 c.209 §13; 1987 c.899 §§9,11,15; 1989
c.865 §2; 1991 c.497 §§8,9; 1995 c.311 §1]
     319.540 [Repealed by 1959 c.188 §44]
     319.550
UserÂ’s license required to use fuel; exceptions. No person shall use fuel in a motor vehicle
in this state unless the person holds a valid userÂ’s license, except that:
     (1) A nonresident may use fuel in a motor
vehicle not registered in Oregon for a period not exceeding 30 days without
obtaining a userÂ’s license or the emblem provided in ORS 319.600, if, for all
fuel used in a motor vehicle in this state, the nonresident pays to a seller,
at the time of the sale, the tax provided in ORS 319.530.
     (2) No user’s license is required for a
person who uses fuel in a motor vehicle with a combined weight of 26,000 pounds
or less if, for all fuel used in a motor vehicle in this state, the person pays
to a seller, at the time of the sale, the tax provided in ORS 319.530.
     (3) No user’s license is required for a
person who uses fuel as described in ORS 319.520 (4) in the vehicles specified
in subsection (4) of this section if the person pays to a seller, at the time
of the sale, the tax provided in ORS 319.530.
     (4) Subsection (3) of this section applies
to the following vehicles:
     (a) Motor homes as defined in ORS 801.350.
     (b) Recreational vehicles as defined in
ORS 446.003. [Amended by 1959 c.188 §3; 1977 c.429 §2; 1985 c.265 §1; 1989
c.992 §25; 1991 c.284 §8]
     319.560
Application for and issuance of userÂ’s license. A user of fuel in a motor vehicle required
to be licensed under ORS 319.550 shall apply to the Department of
Transportation for a userÂ’s license upon forms prescribed by the department and
shall set forth such information as the department may require. On receipt of
the application, the department may issue to the applicant a userÂ’s license
without charge authorizing the applicant to use fuel in a motor vehicle in this
state. The license is valid only for the person in whose name it is issued and
is valid until canceled or revoked. [Amended by 1959 c.188 §4; 1977 c.429 §3;
1999 c.769 §21]
     319.570
Faithful performance bond.
(1) At the time of filing the application for a userÂ’s license, the Department
of Transportation may require the user of fuel in a motor vehicle to file with
the department, in such form as shall be prepared by the department, a bond
duly executed by the user as principal with a corporate surety authorized to
transact business in this state. The bond shall be payable to the State of
Oregon conditioned upon faithful performance of all the requirements of ORS
319.510 to 319.880, including the payment of all taxes, penalties and other
obligations of such user arising out of ORS 319.510 to 319.880 and 319.990 (4).
     (2) The total amount of the bond or bonds
required of any user of fuel in a motor vehicle shall be fixed by the
department and may be increased or reduced by the department at any time
subject to the limitations provided in this section. The total amount of the
bond or bonds required of any user of fuel in a motor vehicle shall be
equivalent to twice the estimated monthly tax of the user, determined in such
manner as the department considers proper. However, the total amount of the
bond or bonds required of any user of fuel in a motor vehicle shall never be
less than $10. Any bond given in connection with ORS 319.510 to 319.880 shall
be a continuing instrument and shall cover any and all periods of time
including the first and all subsequent periods for which a license may be
granted in consequence of the giving of the bond. The liability of the surety
on the bond for the aggregate of all claims which arise thereunder shall not
exceed the amount of the penalty of the bond. No recovery on any bond or any
execution of any new bond shall invalidate any bond, but the total recoveries
under any one bond shall not exceed the amount of the bond. [Amended by 1959
c.188 §5; 1967 c.359 §692]
     319.580
Deposit in lieu of bond. In
lieu of any bond or bonds in total amount as fixed under ORS 319.570, any user
may deposit with the Department of Transportation, under such terms and
conditions as the department may prescribe, a like amount of lawful money of
the United States or negotiable bonds or other obligations of the United
States, the State of Oregon, or any county of this state, of an actual market
value not less than the amount so fixed by the department. The department shall
turn over to the State Treasurer for safekeeping all such deposits so received.
     319.590
Release of surety. Any
surety on a bond furnished by a user as provided in ORS 319.570 shall be
released and discharged from any and all liability to the state accruing on the
bond after the expiration of 60 days from the date upon which the surety has
lodged with the Department of Transportation a written request to be released
and discharged, but this provision shall not operate to relieve, release or
discharge the surety from any liability already accrued or which accrues before
the expiration of the 60-day period. The department shall promptly, upon
receiving the request, notify the user who furnished the bond, and unless the
user, on or before the expiration of the 60-day period files a new bond, or
makes a deposit in accordance with the requirements of ORS 319.580, the
department forthwith shall cancel the userÂ’s license.
     319.600
Display of emblem. Except as
provided in ORS 319.550, a user of fuel in a motor vehicle shall display an
emblem in a conspicuous place on each motor vehicle in connection with which
fuel is used. Each such emblem shall be issued without charge by the Department
of Transportation upon application by a person holding an uncanceled or
unrevoked userÂ’s license and shall be displayed only upon the motor vehicle
with respect to which it is issued. [Amended by 1959 c.188 §6]
     319.610 [Repealed by 1959 c.188 §44]
     319.611
Penalty for unlicensed use of fuel or nondisplay of authorization or emblem;
waiver. (1) If any person
required to be licensed under ORS 319.550 uses fuel in a motor vehicle in this
state at a time when the person does not hold a valid userÂ’s license or does
not display a valid authorization or userÂ’s emblem issued by the Department of Transportation,
a penalty of 25 percent of the tax applicable to the fuel so used shall be
imposed. The penalty so imposed shall be in addition to any other penalty
imposed under the provisions of ORS 319.510 to 319.990.
     (2) The department may waive any penalty
provided by subsection (1) of this section that is imposed after January 1,
1998, if the department determines that there was reasonable cause for the
failure to hold a valid userÂ’s license or display a valid authorization or userÂ’s
emblem issued by the department and finds that there was no intent to avoid
payment. [1959 c.188 §8; 1977 c.429 §4; 1997 c.275 §2; 1999 c.769 §13]
     319.620 [Amended by 1955 c.476 §1; repealed by 1959
c.188 §44]
     319.621
SellerÂ’s license. (1) No
person shall sell fuel for use in a motor vehicle in this state unless the
person holds a valid sellerÂ’s license.
     (2) A person shall apply to the Department
of Transportation for a sellerÂ’s license upon forms prescribed, prepared and
furnished by the department. No charge shall be made for the license. The
license is valid only for the person in whose name it is issued and is valid
until canceled or revoked.
     (3) The department may require an
applicant for a sellerÂ’s license to file with the department a bond or deposit
of not less than $100 under the same terms and conditions prescribed for users
in ORS 319.570, 319.580 and 319.590. [Formerly 319.670]
     319.628
Grounds for refusal to issue userÂ’s or sellerÂ’s license; hearing; records
inspection. (1) The
Department of Transportation may refuse to issue a userÂ’s license or a sellerÂ’s
license to a person who applies as provided in ORS 319.560 or 319.621 if the
department finds that the person:
     (a) Was the holder of a license revoked
under ORS 319.630;
     (b) Is applying for a license on behalf of
a real party in interest whose license was revoked under ORS 319.630;
     (c) Was an officer, director, owner or
managing employee of a nonindividual licensee whose license was revoked under
ORS 319.630;
     (d) Owes a debt to the state under ORS 319.510
to 319.880;
     (e) Had a license issued by a jurisdiction
other than Oregon to sell or use untaxed use 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 use fuel, whether as an individual or as an officer, director, owner or
managing employee of a business engaged in the sale or distribution of use
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 use 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
departmentÂ’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 userÂ’s license or sellerÂ’s 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 daysÂ’ 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 applicantÂ’s criminal and licensing history. [1999
c.769 §20]
     319.630
Revocation of license; reissue of license. (1) The Department of Transportation may revoke the license of a user
or seller if the user or seller fails to comply with any provision of ORS
319.510 to 319.880 or any rule or regulation adopted under ORS 319.510 to
319.880. Before revoking the license the department shall serve written notice
on the person ordering the person to appear before the department at a time not
less than 10 days after such service and show cause why the license should not
be revoked. The notice shall be served in the manner prescribed by ORS 319.760
(3).
     (2) A new license shall not be issued to a
person whose license has been revoked unless it appears to the satisfaction of
the department that the person will comply with the provisions of ORS 319.510
to 319.880 and the rules and regulations adopted under ORS 319.510 to 319.880. [Amended
by 1959 c.188 §10]
     319.640
Cancellation of license on request of user. If any person to whom a license has been issued pursuant to ORS
319.550 to 319.600 ceases using fuel within this state for a period of six
months, the person shall immediately request in writing that the Department of
Transportation cancel the license. On receipt of the request the department
shall cancel the license.
     319.650
Notifying department upon ceasing to use fuel in connection with motor vehicle. If any person ceases using fuel within this
state in connection with a motor vehicle with respect to which an emblem has
been issued pursuant to ORS 319.600 but continues using fuel within this state
in connection with another motor vehicle or other motor vehicles, the person
shall immediately notify the Department of Transportation.
     319.660
Removal of emblem. Any
person whose license has been revoked or canceled pursuant to ORS 319.630 or
319.640, or who is required by ORS 319.650 to notify the Department of
Transportation that such person has ceased using fuel within this state in
connection with a motor vehicle, immediately shall remove from the motor
vehicle on which it is displayed and shall destroy or, if the department so
requests, shall return to the department each emblem issued to such person
under ORS 319.600 or the emblem issued with respect to the motor vehicle in
connection with which such person has ceased using fuel within this state, as
the case may be.
     319.665
Seller to collect tax; exceptions. (1) The seller of fuel for use in a motor vehicle shall collect the
tax provided by ORS 319.530 at the time the fuel is sold, unless:
     (a) The vehicle into which the seller
delivers or places the fuel bears a valid permit or userÂ’s emblem issued by the
Department of Transportation; or
     (b) The fuel is dispensed at a nonretail
facility, as defined in ORS 480.310, in which case the seller shall collect any
tax owed at the same time the seller collects the purchase price from the
person to whom the fuel was dispensed at the nonretail facility. A seller is
not required to collect the tax under this paragraph from a person who
certifies to the seller that the use of the fuel is exempt from the tax imposed
under ORS 319.530.
     (2) The department shall supply each
seller of fuel for use in a motor vehicle with a chart which sets forth the tax
imposed on given quantities of fuel. [1959 c.188 §12; 1971 c.149 §1; 1977 c.429
§5; 1997 c.275 §3; 2003 c.99 §2]
     319.670 [Amended by 1959 c.188 §9; renumbered
319.621]
     319.671
When invoices required; contents. (1) The seller of fuel for any purpose shall make a duplicate invoice
for every sale of fuel for any purpose and shall retain one copy and give the
other copy to the user. The Department of Transportation may prescribe the form
of the invoice. The invoice shall show:
     (a) The seller’s name and address;
     (b) The date;
     (c) The amount of the sale in gallons; and
     (d) The name and address of the user.
     (2) In addition to the invoice entries
listed in subsection (1) of this section, the seller of fuel for use in a motor
vehicle shall indicate on the invoice the amount of the tax collected, if any,
and:
     (a) The identification plate number, if
the vehicle bears an identification plate issued by the department;
     (b) The emblem number, if the vehicle
bears a userÂ’s emblem;
     (c) The temporary pass number or the
receipt number, if the vehicle bears no valid userÂ’s emblem or identification
plate issued by the department; or
     (d) The license plate number if the
vehicle bears no valid userÂ’s emblem or permit issued by the department.
     (3) Notwithstanding subsection (1) of this
section, this section does not require any invoice to be prepared for any sale
where fuel is delivered into the fuel tank of a vehicle described in this
subsection unless the operator of the vehicle requests an invoice. If an
invoice is prepared under this subsection, the name and address of a user is
not required to be shown on the invoice for sales where the fuel is delivered
into the fuel tanks of vehicles described in this subsection. This subsection
applies to vehicles:
     (a) That have a combined weight of 26,000
pounds or less; and
     (b) For which the tax under ORS 319.530
must be paid at the time of sale under ORS 319.665. [1959 c.188 §13; 1981 c.433
§1; 1989 c.992 §26; 1991 c.284 §9; 1997 c.275 §4; 2001 c.567 §2]
     319.675
SellerÂ’s report to department.
Except as provided in ORS 319.692, the seller of fuel for use in a motor
vehicle shall report to the Department of Transportation on or before the 20th
day of each month, the amount of fuel sold, during the preceding calendar
month, subject to the tax provided by ORS 319.530 and such other information
pertaining to fuel handled as the department may require. The department may
prescribe the form of the report. [1959 c.188 §14; 1963 c.226 §6]
     319.680 [Repealed by 1959 c.188 §44]
     319.681
Payment of tax by seller.
The seller of fuel for use in a motor vehicle shall remit to the Department of
Transportation with each report required by ORS 319.675 all the tax due on the
amount of fuel sold less four percent, which the seller shall retain. [1959
c.188 §15; 1977 c.429 §6]
     319.690
Monthly report of user; remittance; credit against taxes; annual reports of
certain users. (1) Except as
provided in subsection (2) of this section and ORS 319.692, each user of fuel
in a motor vehicle required to be licensed under ORS 319.550 shall, on or
before the 20th day of each month, file with the Department of Transportation a
report showing the amount of fuel used during the immediately preceding
calendar month by the user and such other information as the department may
require for the purposes of ORS 319.510 to 319.880. The reports shall be in the
form prescribed by the department. Each report shall be accompanied by a
remittance payable to the department for the amount of all the tax shown by the
report to be due and payable. Any tax paid to a seller is a credit against the
amount of tax otherwise due and payable to the state under ORS 319.510 to
319.880 or 825.474, 825.476 and 825.480. Also, when filing a monthly tax
report, a user may, in lieu of claiming a refund, take a deduction or credit
for the tax on any fuel which would otherwise be subject to refund under ORS
319.831 (1).
     (2) Each user of fuel in a motor vehicle
with a light weight of less than 8,000 pounds required to be licensed under ORS
319.550 may file an annual report of all fuel used upon Oregon highways. The
report for each calendar year shall be filed on or before March 1 of the year
following and shall be accompanied by a remittance payable to the department of
all the tax shown to be due and payable on the amount of fuel used. [Amended by
1959 c.188 §16; 1963 c.226 §7; 1971 c.149 §2; 1977 c.429 §7]
     319.692
Quarterly reports if average monthly tax under $300; when annual reports
authorized. (1) Whenever in
the judgment of the Department of Transportation the average monthly tax to be
paid by a use fuel seller or user will be less than $300, the department may
authorize the seller or user to file quarterly tax reports in lieu of the
monthly tax reports required by ORS 319.675 and 319.690. The quarterly reports
so authorized, and accompanying remittances as shown thereon to be due and
payable, shall be filed on or before the due dates as follows: First quarter,
April 20; second quarter, July 20; third quarter, October 20; fourth quarter,
January 20. Any provisions of ORS 319.675 and 319.690 otherwise applicable to
the filing of monthly reports and remittances shall be applicable to the
quarterly filings.
     (2) Whenever in the judgment of the
department the average annual tax to be paid by a use fuel seller or user will
be less than $100, the department may authorize the seller or user to file
annual tax reports in lieu of the monthly tax reports required by ORS 319.675
and 319.690. The annual reports authorized by this subsection, and accompanying
remittances as shown on the reports to be due and payable, shall be filed on or
before January 20 following the year for which the reports are filed. Any
provisions of ORS 319.675 and 319.690 otherwise applicable to the filing of
monthly reports and remittances shall be applicable to the annual filings. [1963
c.226 §5; 1985 c.265 §2; 1989 c.992 §27]
     319.694
Penalty for delinquency in remitting tax; waiver; interest rates. (1) Except as provided in subsection (2) of
this section, if any user or seller is delinquent in remitting the tax provided
by ORS 319.530 on the date specified in ORS 319.690, 319.675, 319.681 or
319.692, a penalty of 10 percent of the amount of the tax due shall be added to
the amount due and the total shall immediately be due and payable.
     (2) If the Department of Transportation
determines that the delinquency was due to reasonable cause and without any
intent to avoid payment, the penalty provided by subsection (1) of this section
may be waived.
     (3)(a) If the excise tax imposed by ORS
319.530 is not paid as required by ORS 319.690, 319.675, 319.681 or 319.692,
interest shall be charged at the rate of 0.0329 percent per day until the tax
and interest have been paid in full.
     (b) If the excise tax imposed by ORS
319.530 is overpaid, the department may credit interest to the account of the
taxpayer in the amount of 0.0329 percent per day up to a maximum amount that
equals any interest assessed against the taxpayer under paragraph (a) of this
subsection in any given audit period.
     (4) No seller or user who incurs a tax
liability as provided in ORS 319.510 to 319.880 shall knowingly and willfully
fail to report and pay the tax liability to the department as required by ORS
319.510 to 319.880. [1959 c.188 §18; 1963 c.226 §8; 1971 c.149 §3; 1987 c.158 §51;
1987 c.610 §18; 1999 c.769 §14]
     319.697
Records required of sellers and users; alternative records for certain users. (1) Every user of fuel in a motor vehicle
required to be licensed under ORS 319.550 shall keep a record of fuel used and
be prepared to prove that all the tax due and payable on fuel used has been
paid. An invoice, described in ORS 319.671, properly filled out, is proof that
any tax due which is shown on the invoice as paid was paid for the fuel covered
by the invoice. The userÂ’s record of fuel used for any purpose, other than fuel
obtained from a seller who collected the tax, shall indicate the date the fuel
was obtained, the name and address of the seller from whom the fuel was
obtained, and the amount of fuel obtained, in gallons.
     (2) In lieu of maintaining an actual
record of fuel used, a user required to be licensed under ORS 319.550 who
operates a motor vehicle with a light weight of less than 8,000 pounds may
maintain an accurate record of miles operated upon
     (3) Every seller of fuel for any purpose
shall keep a record of fuel sold for any purpose and shall be prepared to prove
that all the tax provided by ORS 319.530 has been remitted to the department.
The department may specify the form of the sellerÂ’s record.
     (4) Every seller, and every user of fuel
in a motor vehicle required to be licensed under ORS 319.550 shall preserve in
this state for a period of three years all records of fuel used or fuel sold,
together with invoices and any other relevant records or papers which may be
specified by the department.
     (5) The department or its authorized agent
may examine every userÂ’s or sellerÂ’s records and papers required to be preserved
by subsection (4) of this section at any time during normal business hours. [1959
c.188 §§19,20,21,22; 1971 c.149 §4; 1977 c.429 §8]
     319.700
Tax as lien. The tax and the
penalty imposed upon a user of fuel in a motor vehicle by ORS 319.510 to 319.880
shall constitute a lien upon, and shall have the effect of an execution duly
levied against, any motor vehicle in connection with which the taxable use is
made, attaching at the time of such use. The lien shall not be removed until
the tax has been paid or the motor vehicle subject to the lien has been sold in
payment of such tax. The lien is paramount to all private liens or encumbrances
of whatever character upon the motor vehicle and to the rights of any
conditional vendor or any other holder of the legal title in or to the motor
vehicle. [Amended by 1959 c.188 §23]
     319.710 [Repealed by 1959 c.188 §44]
     319.720
Delinquency in payment; notice to debtors of user or seller; report to
department. If a user or
seller is delinquent in the payment of any obligation imposed under ORS 319.510
to 319.880, the Department of Transportation may give notice of the amount of
such delinquency by registered or certified mail to all persons having in their
possession or under their control any credits or other personal property
belonging to the user or seller, or owing any debts to such user or seller, at
the time of the receipt by them of the notice. Thereafter any person so
notified shall neither transfer nor make other disposition of such credits,
personal property or debts until the department has consented to a transfer or
other disposition or until 30 days have elapsed from and after the receipt of
the notice. All persons so notified shall, within five days after the receipt
of the notice, advise the department of all such credits, personal property or
debts in their possession, under their control or owing by them, as the case
may be. [Amended by 1959 c.188 §24]
     319.730
Collection of delinquent payment by seizure and sale of motor vehicle. (1) Whenever any user is delinquent in the
payment of any obligation imposed under ORS 319.510 to 319.880, the Department
of Transportation may proceed to collect the amount due from the user in the
manner prescribed in this section.
     (2) The department shall seize any motor vehicle
subject to the lien provided for by ORS 319.700 and thereafter sell it at
public auction to pay such obligation and any and all costs that may have been
incurred on account of the seizure and sale.
     (3) Notice of the intended sale and the
time and place thereof shall be given to the delinquent user and to all persons
appearing of record to have an interest in the motor vehicle. The notice shall
be given in writing at least 10 days before the date set for the sale by
enclosing it in an envelope addressed to the user at the address as it appears
in the records of the department and, in the case of any person appearing of
record to have an interest in the motor vehicle, addressed to the person at the
last-known residence or place of business, and depositing the envelope in the
United States mail, postage prepaid. In addition, the notice shall be published
at least three times, the first of which shall be not less than 10 days before
the date set for the sale, in a newspaper of general circulation published in
the county in which the motor vehicle seized is to be sold. If there is no
newspaper of general circulation in the county, the notice shall be posted in
three public places in the county for such period of 10 days.
     (4) The notice shall contain a description
of the motor vehicle to be sold, together with a statement of the amount due
under ORS 319.510 to 319.880, the name of the user and the further statement
that unless such amount is paid before the time fixed in the notice the motor
vehicle will be sold in accordance with law and such notice.
     (5) The department shall then proceed to
sell the motor vehicle in accordance with the law and the notice, and shall
deliver to the purchaser a bill of sale which shall vest title in the
purchaser. If upon any such sale the moneys received exceed the amount due to
the state under ORS 319.510 to 319.880 from the delinquent user, the excess
shall be returned to the user and the receipt obtained therefor. If any person
having an interest in or lien upon the motor vehicle has filed with the
department prior to the sale notice of such interest or lien, the department
shall withhold payment of any such excess to the user pending a determination
of the rights of the respective parties thereto by a court of competent jurisdiction.
If for any reason the receipt of the user shall not be available, the
department shall deposit the excess with the State Treasurer as trustee for the
user or for the heirs, successors or assigns of the user. [Amended by 1999 c.59
§79]
     319.740
Action by Attorney General to collect delinquency; certificate of department as
evidence. (1) Whenever any
user or seller is delinquent in the payment of any obligation under ORS 319.510
to 319.880, the Department of Transportation may transmit notice of the
delinquency to the Attorney General who shall at once proceed to collect by
appropriate legal action the tax and penalty due.
     (2) In any suit brought to enforce the
rights of the state under ORS 319.510 to 319.880, a certificate by the
department showing the delinquency is prima facie evidence of the amount of the
obligation, of the delinquency thereof and of compliance by the department with
all provisions of ORS 319.510 to 319.880 relating to the obligation. [Amended
by 1959 c.188 §25]
     319.742
Collection of delinquent obligation generally; warrant; judgment lien. (1) If a person fails to pay in full any
obligation due under ORS 319.510 to 319.880, the Department of Transportation
may issue a warrant under the departmentÂ’s official seal directed to the
sheriff of any county of the state commanding the sheriff to levy upon and sell
the real and personal property of the person found within that county, for
payment of the amount of the obligation and the cost of executing the warrant,
and to return the warrant to the department and pay to the department the money
collected from the sale by the time specified in the warrant, not less than 60
days from the date of the warrant.
     (2) The sheriff shall, within five days
after the receipt of the warrant, record with the clerk of the county a copy of
the warrant. The clerk shall enter in the County Clerk Lien Record the name of
the person mentioned in the warrant, the amount of the obligation for which the
warrant is issued and the date when the copy is recorded. The amount of the
warrant shall become a lien upon the title to and interest in property of the
person against whom it is issued in the same manner as a judgment that creates
a judgment lien under ORS chapter 18.
     (3) The sheriff shall proceed upon the warrant
in all respects, with like effect and in the same manner prescribed by law in
respect to executions issued against property upon judgment of a court of
record, and shall be entitled to the same fees for services in executing the
warrant, to be added to and collected as a part of the warrant liability.
     (4) In the discretion of the Department of
Transportation, a warrant of like terms, force and effect to levy upon funds of
the person in possession of the Department of Revenue may be issued and directed
to any agent authorized by the Department of Transportation to collect taxes
payable under ORS 319.510 to 319.880, and in the execution thereof the agent
shall have all of the powers conferred by law upon sheriffs but is entitled to
no fee or compensation in excess of actual expenses paid in the performance of
such duty. [1999 c.769 §9; 2003 c.576 §201]
     319.744
Use of collection agency.
(1) The Department of Transportation may engage the services of a collection
agency to collect any obligation due to the state under ORS 319.510 to 319.880.
The department may engage the services by entering into agreements to pay
reasonable charges on a contingent fee or other basis.
     (2) The department may assign to the
collection agency, for collection purposes only, any of the obligations due the
state under ORS 319.510 to 319.880.
     (3) The collection agency may bring such
actions or take such proceedings, including attachment and garnishment
proceedings, as may be necessary. [1999 c.769 §10]
     319.746
Uncollectible obligation.
(1) Any obligation due the state assigned to a collection agency pursuant to
ORS 319.744 that remains uncollected for two years after the date of such
assignment meets the criteria for uncollectibility formulated pursuant to ORS
293.240, and may be assigned to the Secretary of State.
     (2) ORS 293.245 applies to any obligation
due the state assigned to the Secretary of State pursuant to subsection (1) of
this section. [1999 c.769 §11]
     319.750 [Repealed by 1959 c.188 §44]
     319.760
Assessment of deficiency; presumption that fuel subject to tax. (1) If the Department of Transportation is
not satisfied that a report filed or amount of tax or penalty paid to the state
by any user or seller is correct, the department may assess the tax and penalty
due based upon any information available to the department.
     (2) If a seller fails to account
satisfactorily for any fuel sold or disposed of, it shall be presumed that the
fuel not accounted for was sold to users for use in motor vehicles and the
department shall assess the tax and penalty due against the seller.
     (3) The department shall give to the user
or seller written notice of the assessment. The notice may be served personally
or by mail. If made by mail, service shall be made by depositing the notice in
the
     319.770 [Repealed by 1959 c.188 §44]
     319.780
Assessing tax and penalty upon failure to make report. (1) If any user or seller fails to make a
report required by ORS 319.510 to 319.880, the Department of Transportation
shall make an estimate, based upon any information available to the department,
for the month or months with respect to which the user or seller failed to make
a report, and assess the tax and penalty due from the user or seller under ORS
319.510 to 319.880.
     (2) The department shall give to the user
or seller written notice of the assessment in the manner prescribed by ORS 319.760
(3). [Amended by 1959 c.188 §27]
     319.790
Petition for reassessment.
(1) Any user or seller against whom an assessment is made under ORS 319.760 and
319.780 may petition for a reassessment within 30 days after service of notice
of the assessment. If a petition is not filed within the 30-day period, the
amount of the assessment becomes conclusive.
     (2) If a petition for reassessment is
filed within the 30-day period the Department of Transportation shall
reconsider the assessment and, if requested in the petition, shall grant the
user or seller an oral hearing and give the user or seller 10 daysÂ’ notice of
the time and place thereof. The department may continue the hearing from time
to time. The department shall serve on the petitioner notice of its finding
upon reassessment. If the finding is that a tax or penalty is delinquent, the
petitioner shall pay to the department, within 30 days after notice is served,
all the tax or penalty found to be delinquent.
     (3) Notice required by this section shall
be served in the manner prescribed by ORS 319.760 (3). [Amended by 1959 c.188 §28]
     319.800 [Repealed by 1959 c.188 §44]
     319.801
Appeal to circuit court. Any
person aggrieved by a finding, order or determination by the Department of
Transportation under ORS 319.630 or 319.790 may appeal therefrom to the circuit
court of the county in which the person resides. Such appeal shall be taken
within 60 days from the date of the entry or making of such order, finding or
determination and in the manner provided by law for appeals in actions at law. [1959
c.188 §30]
     319.810
Time limitation on service of notice of additional tax. Except in the case of an alleged fraudulent
report, or neglect or refusal to make a report, no notice of assessment shall
be served on the user or seller after three years have expired since the
alleged erroneous report was filed or a report should have been filed. [Amended
by 1959 c.188 §31]
     319.820
Refund of tax erroneously or illegally collected. (1) If the Department of Transportation determines
any amount of tax or penalty has been paid more than once or has been
erroneously or illegally collected, the department shall credit such amount
against any amounts then due from the user or seller under ORS 319.510 to
319.880 or 319.990 (4) and shall refund any balance to the user or seller, the
successor, administrator or executor of the user or seller.
     (2) A user or seller may claim a credit or
refund for any amount of tax or penalty which the user or seller has paid more
than once or which the user or seller has paid or which has been collected
erroneously or illegally. No such claim for a credit or refund shall be allowed
unless the claim is filed with the department within three years from the date
of the payment or collection or, with respect to an assessment made under ORS
319.760 and 319.780, within six months after the assessment becomes conclusive,
whichever period expires the later. Every such claim must be in writing and
must state the specific grounds upon which it is founded. Failure to file such
claim within the time prescribed in this section shall constitute waiver of any
and all demands against this state on account of overpayments under ORS 319.510
to 319.880. Within 30 days of allowing or disallowing any such claim in whole
or in part, the department shall serve notice of such action on the claimant.
The service shall be made in the manner prescribed by ORS 319.760 (3). [Amended
by 1959 c.188 §32]
     319.830 [Repealed by 1959 c.188 §44]
     319.831
Refund of tax on fuel used in operation of vehicle over certain roads or
private property. (1) If a
user obtains fuel for use in a motor vehicle in this state and pays the use
fuel tax on the fuel obtained, the user may apply for a refund of that part of
the use fuel tax paid which is applicable to use of the fuel to propel a motor
vehicle:
     (a) In another state, if the user pays to
the other state an additional tax on the same fuel;
     (b) Upon any road, thoroughfare or
property in private ownership;
     (c) Upon any road, thoroughfare or property,
other than a state highway, county road or city street, for the removal of
forest products, as defined in ORS 321.005, or the products of such forest
products converted to a form other than logs at or near the harvesting site, or
for the construction or maintenance of the road, thoroughfare or property,
pursuant to a written agreement or permit authorizing the use, construction or
maintenance of the road, thoroughfare or property, with or by:
     (A) An agency of the
     (B) The State Board of Forestry;
     (C) The State Forester; or
     (D) A licensee of an agency named in
subparagraph (A), (B) or (C) of this paragraph;
     (d) By an agency of the
     (e) By any incorporated city or town of
this state;
     (f) By any county of this state or by any
road assessment district formed under ORS 371.405 to 371.535;
     (g) Upon any county road for the removal
of forest products as defined in ORS 321.005, or the products of such forest
products converted to a form other than logs at or near the harvesting site,
if:
     (A) Such use upon the county road is
pursuant to a written agreement entered into with, or to a permit issued by,
the State Board of Forestry, the State Forester or an agency of the United
States, authorizing such user to use such road and requiring such user to pay
for or to perform the construction or maintenance of the county road;
     (B) The board, officer or agency that
entered into the agreement or granted the permit, by contract with the county
court or board of county commissioners, has assumed the responsibility for the
construction or maintenance of such county road; and
     (C) Copies of the agreements or permits
required by subparagraphs (A) and (B) of this paragraph are filed with the
Department of Transportation;
     (h) By a school district or education
service district of this state or the contractors of a school district or
education service district, for those vehicles being used to transport
students;
     (i) By a rural fire protection district
organized under the provisions of ORS chapter 478;
     (j) By any district, as defined in ORS
chapter 198, that is not otherwise specifically provided for in this section;
or
     (k) By any state agency, as defined in ORS
240.855.
     (2) An application for a refund under
subsection (1) of this section shall be filed with the department within 15
months after the date the use fuel tax, for which a refund is claimed, is paid.
     (3) The application for a refund provided
by subsection (1) of this section shall include a signed statement by the
applicant indicating the amount of fuel for which a refund is claimed, and the
way in which the fuel was used which qualifies the applicant for a refund. If
the fuel upon which the refund is claimed was obtained from a seller to whom
the use fuel tax was paid, the application shall be supported by the invoices
which cover the purchase of the fuel. If the applicant paid the use fuel tax
directly to the department, the applicant shall indicate the source of the fuel
and the date it was obtained.
     (4) The department may require any person
who applies for a refund provided by subsection (1) of this section to furnish
a statement, under oath, giving the personÂ’s occupation, description of the
machines or equipment in which the fuel was used, the place where used and such
other information as the department may require. [1959 c.188 §§34,35,36(1);
1961 c.542 §1; 1963 c.257 §4; 1965 c.425 §3; 1967 c.367 §3; 1971 c.118 §2; 1979
c.344 §7; 1999 c.696 §1; 2001 c.927 §1]
     319.835
Investigation of refund applications. The Department of Transportation may investigate refund applications
and gather and compile such information in regard to the applications as it
considers necessary to safeguard the state and prevent fraudulent practices in
connection with tax refunds and tax evasions. The department may, in order to
establish the validity of any application, examine the books and records of the
applicant for such purposes. Failure of the applicant to accede to the demand
for such examination constitutes a waiver of all rights to a refund on account
of the transaction questioned. [1959 c.188 §36(2)]
     319.840
Enforcement; rules and regulations. The Department of Transportation hereby is charged with the
enforcement of the provisions of ORS 319.510 to 319.880 and 319.990 (4), and
hereby is authorized to prescribe, adopt and enforce rules and regulations
relating to the administration and enforcement thereof.
     319.850
Presumption of use; rules.
For the purposes of the proper administration of ORS 319.510 to 319.880 and
319.990 (4) and to prevent evasion of the tax imposed by ORS 319.530, it shall
be presumed, until the contrary is established under such reasonable rules as
the Department of Transportation may adopt, that all fuel received into or
delivered into any receptacle on a motor vehicle from which receptacle fuel is
supplied to propel such motor vehicle is consumed in propelling such motor vehicle
on the highways of this state. [Amended by 1959 c.188 §37]
     319.860
Producers, distributors and others to keep records; examining books and
records. (1) Every person
producing, manufacturing, importing, distributing, storing, transporting or
otherwise handling fuel shall maintain and keep in this state for a period of
not less than three years such records, receipts, invoices and other pertinent
papers in such form as the Department of Transportation may require.
     (2) The department may examine during
normal business hours the books, papers, records and equipment of any person
producing, manufacturing, importing, distributing, storing, transporting or
otherwise handling fuel and may investigate the character of the disposition
which any such person makes of fuel in order to determine whether all taxes due
under ORS 319.510 to 319.880 are being properly reported and paid. [Amended by
1959 c.188 §38]
     319.870
Results of investigations to be private. It is unlawful for the Department of Transportation, or any person
having an administrative duty under ORS 319.510 to 319.880, to divulge the
business affairs, operations, or information obtained by an investigation of
records and equipment of any user or other person visited or examined in the
discharge of official duty, or the amount or source of income, profits, losses,
expenditures or any particular thereof, set forth or disclosed in any report,
or to permit any report or copy thereof or any book containing any abstract or
particulars thereof to be seen or examined by any person except as provided by
law. However, the department may authorize examination of such reports by, and
the giving of information therein contained to other state officers, or tax
officers of another state or the federal government if a reciprocal arrangement
exists.
     319.875
Prohibitions. (1) No person
shall intentionally make a false statement in any report, petition or
application required or permitted by ORS 319.510 to 319.880.
     (2) No person shall intentionally collect,
or attempt to collect or receive a refund of a tax or penalty paid to the
Department of Transportation under ORS 319.510 to 319.880 to which the person
is not entitled.
     (3) No person shall intentionally aid or
assist another person to violate any provision of ORS 319.510 to 319.880. [1959
c.188 §§40,41,42]
     319.880
Disposition of moneys. All
money received by the Department of Transportation pursuant to ORS 319.510 to
319.880 shall be turned over promptly to the State Treasurer and shall be
disposed of as provided in ORS 802.110. [Amended by 1955 c.287 §22; 1961 c.146 §3;
1969 c.70 §2; 1983 c.338 §910]
PENALTIES
     319.990
Penalties. (1) Any person
who violates any of the provisions of ORS 319.010 to 319.430, or any person who
makes any false statement in any statement required by ORS 319.010 to 319.430
for the refund of any money or tax as provided in ORS 319.010 to 319.430, or
who collects or causes to be repaid to the person or any person any tax,
without being entitled to it under the provisions of ORS 319.010 to 319.430,
shall, upon conviction, be punished by a fine of not more than $1,000, or by
imprisonment in the county jail not more than six months, or both.
     (2) Violation of ORS 319.180 (6) or
319.694 (4) is theft of public money and, upon conviction, is punishable as
provided in ORS 164.043 to 164.057.
     (3) Violation of any provision of ORS
319.240 (4) and (5) is punishable, upon conviction, by a fine of not more than
$5,000, or by imprisonment in the county jail not exceeding six months, or
both.
     (4) Violation of any provision of ORS
319.510 to 319.880 is a misdemeanor.
     (5) Justice courts have concurrent
jurisdiction with the circuit court of all violations under the provisions of
ORS 319.010 to 319.125 and 319.190 to 319.430, 319.510 to 319.880 or this section.
[Amended by 1959 c.188 §43; 1961 c.261 §3; 1971 c.743 §355; 1987 c.610 §19;
1987 c.907 §15; 1999 c.769 §15]
_______________
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.