Special use fuel license fee; application; emblem.

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COMBINED WEIGHT BASE

0 - 10,000 $60

10,001 - 26,000 $300

26,001 and above $400

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(2) The special use fuel license fee equals the applicable base amount from the schedule in subsection (1) of this section multiplied by the use fuel tax rate imposed under ORS 319.530 in effect at the time of payment, divided by 12 cents.

(3)(a) A person wishing to pay the special use fuel license fee shall apply to the department on a form prescribed by the department and shall include such information as the department requires.

(b) Upon receipt of a complete and valid application under this subsection, the department shall issue to the applicant without charge an emblem for display on the motor vehicle to which the application relates.

(c) An emblem issued under this section that is displayed in a conspicuous place on the motor vehicle for which the emblem is issued shall be accepted by a seller of fuel as proof of exemption from the per-gallon tax imposed under ORS 319.530. [2014 c.13 §2]


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