OAR 603-111-0010
Posting of Gasoline Excise Taxes at Retail Gas Stations

Definitions
(1) “Gas Station” means a place of business where gasoline is sold as a fuel for motor vehicles.
(2) “CFP” means the ODEQ Clean Fuels Program adopted by rule pursuant to ORS 468A.266 (Low carbon fuel standards) and OAR 340-253-000 – OAR 234-253-8100.
(3) “Director” means the Director of the Oregon Department of Agriculture or his or her designee.
(4) “Motor Vehicle” means a self-propelled vehicle, such as a car or truck, that is powered primarily by a spark ignition internal combustion engine, is used for transporting people or goods, and is registered for operation on public roads.
(5) “ODA” means the Oregon Department of Agriculture.
(6) “ODEQ” means the Oregon Department of Environmental Quality.
(7) “Reasonable Customer’s Point of View” means the perspective of a person:
(a) standing outside the vehicle using a fuel nozzle at a gas station operating pursuant to ORS 480.345 (Conditions for operation of dispensing device by certain nonretail customers); or
(b) seated in the driver’s side of the vehicle during refueling at all other gas stations.

Source: Rule 603-111-0010 — Posting of Gasoline Excise Taxes at Retail Gas Stations, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=603-111-0010.

Last Updated

Jun. 8, 2021

Rule 603-111-0010’s source at or​.us