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2025 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 319.420.
- Section 319.020 - Monthly statement by dealer; license tax imposed; rules.
- Section 319.023 - Distribution of certain aircraft fuel tax moneys; applications; reports; 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- Section 319.025 [1991 c.863 §18; repealed by 1991 c.863 §21]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- Section 319.130 [Repealed by 1987 c.610 §23]
- Section 319.140 [Amended by 1959 c.505 §3; 1987 c.158 §50a; 1987 c.610 §3; repealed by 1989 c.664 §6]
- Section 319.150 [Repealed by 1989 c.664 §6]
- Section 319.160 [Amended by 1957 c.209 §3; 1959 c.505 §4; 1967 c.359 §691; 1987 c.610 §4; repealed by 1989 c.664 §6]
- Section 319.170 [Amended by 1987 c.610 §5; repealed by 1989 c.664 §6]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 319.245 - Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules.
- Section 319.250 - Exemption of certain sales to Armed Forces; reports.
- Section 319.260 - Exemption of fuel in vehicles coming into or leaving state.
- Section 319.270 - Exemption of 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
- 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; fuel unit equivalents.
- 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 [Amended by 1959 c.188 §9; renumbered 319.621]
- 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; when additional registration fees to be collected; consultation with vehicle dealers to encourage participation; rules.
- 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.
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