Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax.

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(2) The governing body of a local government that imposes a tax on fuel for motor vehicles pursuant to this section may enter into an intergovernmental agreement under ORS 190.010 with the Department of Transportation pursuant to which the department shall collect and distribute the revenues from the tax. [2009 c.865 §27; 2021 c.630 §13]

Note: Section 14, chapter 630, Oregon Laws 2021, provides:

Sec. 14. The amendments to ORS 319.950 by section 13 of this 2021 Act apply to intergovernmental agreements entered into on or after January 1, 1977, by the governing body of a city, county or other local government with the Department of Transportation for purposes of the collection and distribution of revenues from taxes on fuel for motor vehicles by the department. [2021 c.630 §14]

Note: 319.950 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.


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