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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes
MOTOR VEHICLE FUEL AND AIRCRAFT FUEL TAXES
- Section 319.010 - Definitions for ORS 319.010 to 319.430.
- Section 319.020 - Monthly statement by dealer; license tax imposed; rules.
- Section 319.025 [1991 c.863 §18; repealed by 1991 c.863 §21]
- Section 319.030 - License required for dealer in motor vehicle fuel.
- Section 319.040 - Application for and issuance of dealer’s license.
- Section 319.042 - Grounds for refusal to issue dealer license; hearing; records inspection.
- Section 319.050 - Performance bond; hearing.
- Section 319.051 - Conditions for reduced bond amount.
- Section 319.052 - Conditions for increased bond amount; request and conditions for reduction; rules.
- Section 319.053 - Amount of bond when twice license tax is less than $1,000.
- Section 319.060 - Deposit in lieu of bond.
- Section 319.070 - Release of surety.
- Section 319.080 - Additional bond or deposit.
- Section 319.090 - Immediate collection of tax and interest; penalties; waiver.
- Section 319.096 - Suspension of license; liability for tax; reinstatement.
- Section 319.098 - Contesting license suspension.
- Section 319.100 - Revocation of license.
- Section 319.102 - Notice to dealers of suspension or revocation of another dealer’s license; rules.
- Section 319.110 - Cancellation of license on request of dealer or when licensee no longer a dealer.
- Section 319.120 - Remedies cumulative.
- Section 319.125 - Change of ownership; cancellation of license.
- Section 319.130 [Repealed by 1987 c.610 §23]
- Section 319.140 [Amended by 1959 c.505 §3; 1987 c.158 §50a; 1987 c.610 §3; repealed by 1989 c.664 §6]
- Section 319.150 [Repealed by 1989 c.664 §6]
- Section 319.160 [Amended by 1957 c.209 §3; 1959 c.505 §4; 1967 c.359 §691; 1987 c.610 §4; repealed by 1989 c.664 §6]
- Section 319.170 [Amended by 1987 c.610 §5; repealed by 1989 c.664 §6]
- Section 319.180 - Payment of tax; delinquency penalty; interest rates.
- Section 319.182 - Collection of delinquent tax, interest or penalty; warrant; judgment lien.
- Section 319.184 - Use of collection agency.
- Section 319.186 - Uncollectible tax, interest or penalty.
- Section 319.190 - Monthly statement of dealer; penalty; rules.
- Section 319.192 - Refund to dealer of uncollectible taxes; rules.
- Section 319.200 - Assessing tax and penalty where dealer fails to report.
- Section 319.210 - Billing purchasers.
- Section 319.220 - Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited.
- Section 319.230 - Transporting motor vehicle fuel in bulk.
- Section 319.240 - Exemption of export fuel.
- Section 319.250 - Certain sales to Armed Forces exempted; reports.
- Section 319.260 - Fuel in vehicles coming into or leaving state not taxed.
- Section 319.270 - Fuel sold or distributed to dealers.
- Section 319.275 - Liability for taxes, interest and penalties when person importing fuel does not hold license.
- Section 319.280 - Refunds generally.
- Section 319.290 - Limitation on applications for refunds.
- Section 319.300 - Seller to give invoice for each purchase made by person entitled to refund.
- Section 319.310 - Claims for refunds may be required to be under oath; investigation of claims.
- Section 319.320 - Refund of tax on fuel used in operation of vehicles over certain roads or private property.
- Section 319.330 - Refunds to purchasers of fuel for aircraft.
- Section 319.340 [Amended by 1959 c.203 §1; repealed by 1979 c.344 §11]
- Section 319.350 [Amended by 1971 c.118 §1; repealed by 1979 c.344 §11]
- Section 319.360 [Amended by 1957 c.209 §8; repealed by 1979 c.344 §11]
- Section 319.370 - Examinations and investigations; correcting reports and payments.
- Section 319.375 - Limitation on credit for or refund of overpayment and on assessment of additional tax.
- Section 319.380 - Examining books and accounts of carrier of motor vehicle fuel.
- Section 319.382 - Agreements for refunds to Indian tribes.
- Section 319.390 - Records to be kept by dealers; inspection of records.
- Section 319.400 - Records to be kept three years.
- Section 319.410 - Disposition of tax moneys.
- Section 319.415 - Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use.
- Section 319.417 - Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use.
- Section 319.420 - ORS 319.510 to 319.880 not affected.
- Section 319.430 - Savings clause.
- Section 319.510 - Short title.
- Section 319.520 - Definitions for ORS 319.510 to 319.880.
- Section 319.525 - Agreements with Indian tribes.
- Section 319.530 - Imposition of tax; rate.
- Section 319.535 - Special use fuel license fee; application; emblem.
- Section 319.540 [Repealed by 1959 c.188 §44]
- Section 319.550 - User’s license required to use fuel; exceptions.
- Section 319.560 - Application for and issuance of user’s license.
- Section 319.570 - Faithful performance bond.
- Section 319.580 - Deposit in lieu of bond.
- Section 319.590 - Release of surety.
- Section 319.600 - Display of emblem.
- Section 319.610 [Repealed by 1959 c.188 §44]
- Section 319.611 - Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver.
- Section 319.620 [Amended by 1955 c.476 §1; repealed by 1959 c.188 §44]
- Section 319.621 - Seller’s license.
- Section 319.628 - Grounds for refusal to issue user’s or seller’s license; hearing; records inspection.
- Section 319.630 - Revocation of license; reissue of license.
- Section 319.640 - Cancellation of license on request of user.
- Section 319.650 - Notifying department upon ceasing to use fuel in connection with motor vehicle.
- Section 319.660 - Removal of emblem.
- Section 319.665 - Seller to collect tax; exceptions; deduction for purchase made with cardlock card.
- Section 319.670
- Section 319.671 - When invoices required; contents.
- Section 319.675 - Seller’s report to department; rules.
- Section 319.680 [Repealed by 1959 c.188 §44]
- Section 319.681 - Payment of tax by seller.
- Section 319.690 - Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules.
- Section 319.692 - Quarterly reports if average monthly tax under $300; when annual reports authorized.
- Section 319.694 - Penalty for delinquency in remitting tax; waiver; interest rates.
- Section 319.697 - Records required of sellers and users; alternative records for certain users.
- Section 319.700 - Tax as lien against motor vehicle.
- Section 319.710 [Repealed by 1959 c.188 §44]
- Section 319.720 - Delinquency in payment; notice to debtors of user or seller; report to department.
- Section 319.730 - Collection of delinquent payment by seizure and sale of motor vehicle.
- Section 319.740 - Action by Attorney General to collect delinquency; certificate of department as evidence.
- Section 319.742 - Collection of delinquent obligation generally; warrant; judgment lien.
- Section 319.744 - Use of collection agency.
- Section 319.746 - Uncollectible obligation.
- Section 319.750 [Repealed by 1959 c.188 §44]
- Section 319.760 - Assessment of deficiency; presumption that fuel subject to tax.
- Section 319.770 [Repealed by 1959 c.188 §44]
- Section 319.780 - Assessing tax and penalty upon failure to make report.
- Section 319.790 - Petition for reassessment.
- Section 319.800 [Repealed by 1959 c.188 §44]
- Section 319.801 - Appeal to circuit court.
- Section 319.810 - Time limitation on service of notice of additional tax.
- Section 319.820 - Refund of tax erroneously or illegally collected.
- Section 319.830 [Repealed by 1959 c.188 §44]
- Section 319.831 - Refund of tax on fuel used in operation of vehicle over certain roads or private property.
- Section 319.835 - Investigation of refund applications.
- Section 319.840 - Enforcement; rules and regulations.
- Section 319.850 - Presumption of use; rules.
- Section 319.860 - Producers, distributors and others to keep records; examining books and records.
- Section 319.870 - Results of investigations to be private.
- Section 319.875 - Prohibitions.
- Section 319.880 - Disposition of moneys.
- Section 319.883 - Definitions for ORS 319.883 to 319.946.
- Section 319.885 - Per-mile road usage charge.
- Section 319.890 - Application for road usage charge program; consultation with vehicle dealers to encourage participation.
- Section 319.895 - Deposit and distribution of road usage charge moneys.
- Section 319.900 - Department of Transportation to establish methods for recording and reporting mileage.
- Section 319.905 - Department of Transportation to adopt rules for collecting road usage charge.
- Section 319.910 - Department of Transportation to establish reporting periods for road usage charge.
- Section 319.915 - Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties.
- Section 319.920 - Reporting requirement.
- Section 319.923 - Reconciliation of fuel taxes and per-mile road usage charge.
- Section 319.925 - Refunds for overpayment; grant of refund as credit.
- Section 319.930 - Refund applications.
- Section 319.935 - Investigation of refund applications.
- Section 319.940 - Violations.
- Section 319.945 - Authority to issue emblems; display.
- Section 319.946 - General rulemaking authority for per-mile road usage charge program.
- Section 319.947 - Multijurisdictional agreements.
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.
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.
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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