(a) Debit the person’s per-mile road usage charge account for the reporting period solely for the amount of the difference; or
(b) If the person makes a direct payment in the amount of the difference to the department, not debit the person’s account for the per-mile road usage charge for the reporting period.
(2) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle exceeds the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the department shall not:
(a) Debit the person’s account for the amount of the per-mile road usage charge owing for the reporting period; or
(b) Issue a refund to the person or credit the person’s account for the amount of the excess. [2019 c.428 §9]
Note: See note under 319.883.