OAR 735-176-0120
Use Fuel Seller Licensing Requirements

(1)

Seller License. Persons who sell fuel for use in a motor vehicle are required to be licensed. They must maintain records of fuel manufactured, purchased, handled, and distributed or sold and must preserve them for three years from the reporting due date or the date the report was filed, whichever is later. Persons who do not sell fuel for use in a motor vehicle are not required to be licensed. They must, however, maintain records of fuel manufactured, purchased, handled, and distributed or sold and include that information with the Motor Vehicle Fuel Dealer report or Registered Bulk Distributor report.

(2)

Bond amounts for licensed sellers will be two times the estimated monthly tax liability as determined by the Department.

(a)

For new licensees, the bond amount shall be determined by volume sold by prior owner or similar sellers in the area.

(b)

In the event there is no reliable data on which to estimate the bond, the seller will post $1,000 bond or deposit, subject to annual review and adjustment.

(3)

If a deposit other than cash is made, the bond or security on deposit shall have the Department of Transportation listed as an owner.

Source: Rule 735-176-0120 — Use Fuel Seller Licensing Requirements, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=735-176-0120 (accessed May 26, 2025).

May 26, 2025

Rule 735-176-0120's source at or​.us