ORS 319.923
Reconciliation of fuel taxes and per-mile road usage charge
(1)
If, at the end of a reporting period established pursuant to ORS 319.910 (Department of Transportation to establish reporting periods for road usage charge), the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle is less than the amount of the per-mile road usage charge owing under ORS 319.885 (Per-mile road usage charge) for the reporting period with respect to the subject vehicle, the Department of Transportation shall:(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 (Department of Transportation to establish reporting periods for road usage charge), 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 (Per-mile road usage charge) 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]
Source:
Section 319.923 — Reconciliation of fuel taxes and per-mile road usage charge, https://www.oregonlegislature.gov/bills_laws/ors/ors319.html
.