2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 319
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 30 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; 2009 c.865 49]
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