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Motor Vehicle and Aircraft Fuel Taxes
Law
Oregon Revised Statutes
Revenue and Taxation
Motor Vehicle and Aircraft Fuel Taxes
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Section
319.010
Definitions for ORS 319.010 to 319.430.
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[1991 c.863 §18; repealed by 1991 c.863 §21]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[Repealed by 1987 c.610 §23]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[Amended by 1959 c.505 §3; 1987 c.158 §50a; 1987 c.610 §3; repealed by 1989 c.664 §6]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[Repealed by 1989 c.664 §6]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[Amended by 1957 c.209 §3; 1959 c.505 §4; 1967 c.359 §691; 1987 c.610 §4; repealed by 1989 c.664 §6]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[Amended by 1987 c.610 §5; repealed by 1989 c.664 §6]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
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 319.670
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; 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.
Section
319.950
Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax.
Section
319.990
Penalties.