OAR 735-170-0115
Change in Ownership or Cancellation of License

735–170–0000
Definitions 735–170–0010
Records Required 735–170–0015
Records Required for Registered Fuel Handlers 735–170–0020
Required Tax Report Forms and Report Preparation 735–170–0035
Reporting Requirements for Registered Fuel Handlers 735–170–0040
Tax Report Filing Dates 735–170–0045
Motor Vehicle Fuel Tax Waiver of Late Payment Penalties 735–170–0050
Transactions Which May Be Classed as Export Sales 735–170–0090
Exemption Certificates 735–170–0100
Fuel Lost or Destroyed — Tax Exemption Requirements 735–170–0105
Performance Bond Requirements 735–170–0110
Evidence Demonstrating that a Dealer did not Intend to Avoid Paying Taxes for Purposes of Determining the Bond Amount 735–170–0115
Change in Ownership or Cancellation of License 735–170–0120
Notice of Suspension/Revocation — Method of Delivery 735–170–0130
Motor Vehicle Fuel Tax Credit of Interest on Tax Overpayments 735–170–0140
Motor Vehicle Tax Refunds to License Oregon Motor Vehicle Fuel Dealers for Uncollectible Accounts