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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes
Section 319.681 - Payment of tax by seller.
Universal Citation: OR Rev Stat § 319.681 (2019)
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]
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