There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 319
- 319.010 Definitions for ORS 319.010 to 319.430.
- 319.020 Monthly statement by dealer; license tax imposed; rules.
- 319.025 [1991 c.863 18; repealed by 1991 c.863 21]
- 319.030 License required to be dealer in motor vehicle fuel.
- 319.040 Application for and issuance of dealer s license.
- 319.042 Grounds for refusal to issue dealer license; hearing; records inspection.
- 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.
- 319.051 Conditions for reduced bond amount.
- 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.
- Note: See note under 319.051.
- 319.053 Amount of bond when twice license tax is less than $1,000.
- Note: See note under 319.051.
- 319.060 Deposit in lieu of bond.
- 319.070 Release of surety.
- 319.080 Additional bond or deposit.
- 319.090 Immediate collection of tax and interest; penalties; waiver.
- 319.096 Suspension of license; liability for tax; reinstatement.
- 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.
- Note: See note under 319.096.
- 319.100 Revocation of license.
- 319.102 Notice to dealers of suspension or revocation of another dealer s license; rules.
- Note: See note under 319.096.
- 319.110 Cancellation of license on request of dealer or when licensee no longer a dealer.
- 319.120 Remedies cumulative.
- 319.125 Change of ownership; cancellation of license.
- 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- 319.130 [Repealed by 1987 c.610 23]
- 319.140 [Amended by 1959 c.505 3; 1987 c.158 50a; 1987 c.610 3; repealed by 1989 c.664 6]
- 319.150 [Repealed by 1989 c.664 6]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.
- 319.182 Collection of delinquent tax, interest or penalty; warrant; judgment lien.
- 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.
- Note: See note under 319.182.
- 319.186 Uncollectible tax, interest or penalty.
- Note: See note under 319.182.
- 319.190 Monthly statement of dealer; penalty; rules.
- 319.192 Refund to dealer of uncollectible taxes; rules.
- 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.
- 319.210 Billing purchasers.
- 319.220 Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited.
- 319.230 Transporting motor vehicle fuel in bulk.
- 319.240 Exemption of export fuel.
- 319.250 Certain sales to Armed Forces exempted; reports.
- 319.260 Fuel in vehicles coming into or leaving state not taxed.
- 319.270 Fuel sold or distributed to dealers.
- 319.275 Liability for taxes, interest and penalties when person importing fuel does not hold license.
- 319.280 Refunds generally.
- 319.290 Limitation on applications for refunds.
- 319.300 Seller to give invoice for each purchase made by person entitled to refund.
- 319.310 Claims for refunds may be required to be under oath; investigation of claims.
- 319.320 Refund of tax on fuel used in operation of vehicles over certain roads or private property.
- 319.330 Refunds to purchasers of fuel for aircraft.
- 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.
- 319.375 Limitation on credit for or refund of overpayment and on assessment of additional tax.
- 319.380 Examining books and accounts of carrier of motor vehicle fuel.
- 319.382 Agreements for refunds to Indian tribes.
- 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.
- 319.400 Records to be kept three years.
- 319.410 Disposition of tax moneys.
- 319.415 Estimate of tax on fuel used for boats; transfer to Boating Safety, Law Enforcement and Facility Account; use.
- 319.417 Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use.
- 319.420 ORS 319.510 to 319.880 not affected.
- 319.430 Savings clause.
- 319.510 Short title.
- 319.520 Definitions for ORS 319.510 to 319.880.
- 319.525 Agreements with Indian tribes.
- 319.530 Imposition of tax; rate.
- 319.540 [Repealed by 1959 c.188 44]
- 319.550 User s license required to use fuel; exceptions.
- 319.560 Application for and issuance of user s license.
- 319.570 Faithful performance bond.
- 319.580 Deposit in lieu of bond.
- 319.590 Release of surety.
- 319.600 Display of emblem.
- 319.610 [Repealed by 1959 c.188 44]
- 319.611 Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver.
- 319.620 [Amended by 1955 c.476 1; repealed by 1959 c.188 44]
- 319.621 Seller s license.
- 319.628 Grounds for refusal to issue user s or seller s license; hearing; records inspection.
- 319.630 Revocation of license; reissue of license.
- 319.640 Cancellation of license on request of user.
- 319.650 Notifying department upon ceasing to use fuel in connection with motor vehicle.
- 319.660 Removal of emblem.
- 319.665 Seller to collect tax; exceptions; deduction for purchase made with cardlock card.
- 319.670 [Amended by 1959 c.188 9; renumbered 319.621]
- 319.671 When invoices required; contents.
- 319.675 Seller s report to department; rules.
- 319.680 [Repealed by 1959 c.188 44]
- 319.681 Payment of tax by seller.
- 319.690 Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules.
- 319.692 Quarterly reports if average monthly tax under $300; when annual reports authorized.
- 319.694 Penalty for delinquency in remitting tax; waiver; interest rates.
- 319.697 Records required of sellers and users; alternative records for certain users.
- 319.700 Tax as lien.
- 319.710 [Repealed by 1959 c.188 44]
- 319.720 Delinquency in payment; notice to debtors of user or seller; report to department.
- 319.730 Collection of delinquent payment by seizure and sale of motor vehicle.
- 319.740 Action by Attorney General to collect delinquency; certificate of department as evidence.
- 319.742 Collection of delinquent obligation generally; warrant; judgment lien.
- 319.744 Use of collection agency.
- 319.746 Uncollectible obligation.
- 319.750 [Repealed by 1959 c.188 44]
- 319.760 Assessment of deficiency; presumption that fuel subject to tax.
- 319.770 [Repealed by 1959 c.188 44]
- 319.780 Assessing tax and penalty upon failure to make report.
- 319.790 Petition for reassessment.
- 319.800 [Repealed by 1959 c.188 44]
- 319.801 Appeal to circuit court.
- 319.810 Time limitation on service of notice of additional tax.
- 319.820 Refund of tax erroneously or illegally collected.
- 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.
- 319.835 Investigation of refund applications.
- 319.840 Enforcement; rules and regulations.
- 319.850 Presumption of use; rules.
- 319.860 Producers, distributors and others to keep records; examining books and records.
- 319.870 Results of investigations to be private.
- 319.875 Prohibitions.
- 319.880 Disposition of moneys.
- Note: Sections 25, 26 and 69, chapter 865, Oregon Laws 2009, provide:
- Sec. 25.
- Sec. 26.
- Sec. 69.
- 319.950 Local tax on fuel for motor vehicles.
- Note: 319.950 becomes operative January 2, 2014. See section 28, chapter 865, Oregon Laws 2009.
- Note: 319.950 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. PENALTIES
- 319.990 Penalties.
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.
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