Refunds for overpayment
- grant of refund as credit
Source:
Section 319.925 — Refunds for overpayment; grant of refund as credit, https://www.oregonlegislature.gov/bills_laws/ors/ors319.html (accessed May 26, 2025).
319.010
Definitions for ORS 319.010 to 319.430 319.020
Monthly statement by dealer 319.023
Distribution of certain aircraft fuel tax moneys 319.030
License required for dealer in motor vehicle fuel 319.040
Application for and issuance of dealer’s license 319.042
Grounds for refusal to issue dealer license 319.050
Performance bond 319.051
Conditions for reduced bond amount 319.052
Conditions for increased bond amount 319.053
Amount of bond when twice license tax is less than $1,000 319.060
Deposit in lieu of bond 319.070
Release of surety 319.080
Additional bond or deposit 319.090
Immediate collection of tax and interest 319.096
Suspension of license 319.098
Contesting license suspension 319.100
Revocation of license 319.102
Notice to dealers of suspension or revocation of another dealer’s license 319.110
Cancellation of license on request of dealer or when licensee no longer a dealer 319.120
Remedies cumulative 319.125
Change of ownership 319.180
Payment of tax 319.182
Collection of delinquent tax, interest or penalty 319.184
Use of collection agency 319.186
Uncollectible tax, interest or penalty 319.190
Monthly statement of dealer 319.192
Refund to dealer of uncollectible taxes 319.200
Assessing tax and penalty where dealer fails to report 319.210
Billing purchasers 319.220
Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited 319.230
Transporting motor vehicle fuel in bulk 319.240
Exemption of export fuel 319.245
Exemption of motor vehicle fuel purchased by Indian tribes 319.250
Exemption of certain sales to Armed Forces 319.260
Exemption of fuel in vehicles coming into or leaving state 319.270
Exemption of fuel sold or distributed to dealers 319.275
Liability for taxes, interest and penalties when person importing fuel does not hold license 319.280
Refunds generally 319.290
Limitation on applications for refunds 319.300
Seller to give invoice for each purchase made by person entitled to refund 319.310
Claims for refunds may be required to be under oath 319.320
Refund of tax on fuel used in operation of vehicles over certain roads or private property 319.330
Refunds to purchasers of fuel for aircraft 319.370
Examinations and investigations 319.375
Limitation on credit for or refund of overpayment and on assessment of additional tax 319.380
Examining books and accounts of carrier of motor vehicle fuel 319.382
Agreements for refunds to Indian tribes 319.390
Records to be kept by dealers 319.400
Records to be kept three years 319.410
Disposition of tax moneys 319.415
Estimate of tax on fuel used for boats 319.417
Estimate of tax on fuel used in aircraft 319.420
ORS 319.510 to 319.880 not affected 319.430
Savings clause 319.510
Short title 319.520
Definitions for ORS 319.510 to 319.880 319.525
Agreements with Indian tribes 319.530
Imposition of tax 319.535
Special use fuel license fee 319.550
User’s license required to use fuel 319.560
Application for and issuance of user’s license 319.570
Faithful performance bond 319.580
Deposit in lieu of bond 319.590
Release of surety 319.600
Display of emblem 319.611
Penalty for unlicensed use of fuel or nondisplay of authorization or emblem 319.621
Seller’s license 319.628
Grounds for refusal to issue user’s or seller’s license 319.630
Revocation of license 319.640
Cancellation of license on request of user 319.650
Notifying department upon ceasing to use fuel in connection with motor vehicle 319.660
Removal of emblem 319.665
Seller to collect tax 319.671
When invoices required 319.675
Seller’s report to department 319.681
Payment of tax by seller 319.690
Monthly report of user 319.692
Quarterly reports if average monthly tax under $300 319.694
Penalty for delinquency in remitting tax 319.697
Records required of sellers and users 319.700
Tax as lien against motor vehicle 319.720
Delinquency in payment 319.730
Collection of delinquent payment by seizure and sale of motor vehicle 319.740
Action by Attorney General to collect delinquency 319.742
Collection of delinquent obligation generally 319.744
Use of collection agency 319.746
Uncollectible obligation 319.760
Assessment of deficiency 319.780
Assessing tax and penalty upon failure to make report 319.790
Petition for reassessment 319.801
Appeal to circuit court 319.810
Time limitation on service of notice of additional tax 319.820
Refund of tax erroneously or illegally collected 319.831
Refund of tax on fuel used in operation of vehicle over certain roads or private property 319.835
Investigation of refund applications 319.840
Enforcement 319.850
Presumption of use 319.860
Producers, distributors and others to keep records 319.870
Results of investigations to be private 319.875
Prohibitions 319.880
Disposition of moneys 319.883
Definitions for ORS 319.883 to 319.946 319.885
Per-mile road usage charge 319.890
Application for road usage charge program 319.895
Deposit and distribution of road usage charge moneys 319.900
Department of Transportation to establish methods for recording and reporting mileage 319.905
Department of Transportation to adopt rules for collecting road usage charge 319.910
Department of Transportation to establish reporting periods for road usage charge 319.915
Confidentiality of personally identifiable information used for reporting and collecting road usage charge 319.920
Reporting requirement 319.923
Reconciliation of fuel taxes and per-mile road usage charge 319.925
Refunds for overpayment 319.930
Refund applications 319.935
Investigation of refund applications 319.940
Violations 319.945
Authority to issue emblems 319.946
General rulemaking authority for per-mile road usage charge program 319.947
Multijurisdictional agreements 319.950
Election required for local tax on motor vehicle fuel 319.990
Penalties
Definitions for ORS 319.010 to 319.430 319.020
Monthly statement by dealer 319.023
Distribution of certain aircraft fuel tax moneys 319.030
License required for dealer in motor vehicle fuel 319.040
Application for and issuance of dealer’s license 319.042
Grounds for refusal to issue dealer license 319.050
Performance bond 319.051
Conditions for reduced bond amount 319.052
Conditions for increased bond amount 319.053
Amount of bond when twice license tax is less than $1,000 319.060
Deposit in lieu of bond 319.070
Release of surety 319.080
Additional bond or deposit 319.090
Immediate collection of tax and interest 319.096
Suspension of license 319.098
Contesting license suspension 319.100
Revocation of license 319.102
Notice to dealers of suspension or revocation of another dealer’s license 319.110
Cancellation of license on request of dealer or when licensee no longer a dealer 319.120
Remedies cumulative 319.125
Change of ownership 319.180
Payment of tax 319.182
Collection of delinquent tax, interest or penalty 319.184
Use of collection agency 319.186
Uncollectible tax, interest or penalty 319.190
Monthly statement of dealer 319.192
Refund to dealer of uncollectible taxes 319.200
Assessing tax and penalty where dealer fails to report 319.210
Billing purchasers 319.220
Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited 319.230
Transporting motor vehicle fuel in bulk 319.240
Exemption of export fuel 319.245
Exemption of motor vehicle fuel purchased by Indian tribes 319.250
Exemption of certain sales to Armed Forces 319.260
Exemption of fuel in vehicles coming into or leaving state 319.270
Exemption of fuel sold or distributed to dealers 319.275
Liability for taxes, interest and penalties when person importing fuel does not hold license 319.280
Refunds generally 319.290
Limitation on applications for refunds 319.300
Seller to give invoice for each purchase made by person entitled to refund 319.310
Claims for refunds may be required to be under oath 319.320
Refund of tax on fuel used in operation of vehicles over certain roads or private property 319.330
Refunds to purchasers of fuel for aircraft 319.370
Examinations and investigations 319.375
Limitation on credit for or refund of overpayment and on assessment of additional tax 319.380
Examining books and accounts of carrier of motor vehicle fuel 319.382
Agreements for refunds to Indian tribes 319.390
Records to be kept by dealers 319.400
Records to be kept three years 319.410
Disposition of tax moneys 319.415
Estimate of tax on fuel used for boats 319.417
Estimate of tax on fuel used in aircraft 319.420
ORS 319.510 to 319.880 not affected 319.430
Savings clause 319.510
Short title 319.520
Definitions for ORS 319.510 to 319.880 319.525
Agreements with Indian tribes 319.530
Imposition of tax 319.535
Special use fuel license fee 319.550
User’s license required to use fuel 319.560
Application for and issuance of user’s license 319.570
Faithful performance bond 319.580
Deposit in lieu of bond 319.590
Release of surety 319.600
Display of emblem 319.611
Penalty for unlicensed use of fuel or nondisplay of authorization or emblem 319.621
Seller’s license 319.628
Grounds for refusal to issue user’s or seller’s license 319.630
Revocation of license 319.640
Cancellation of license on request of user 319.650
Notifying department upon ceasing to use fuel in connection with motor vehicle 319.660
Removal of emblem 319.665
Seller to collect tax 319.671
When invoices required 319.675
Seller’s report to department 319.681
Payment of tax by seller 319.690
Monthly report of user 319.692
Quarterly reports if average monthly tax under $300 319.694
Penalty for delinquency in remitting tax 319.697
Records required of sellers and users 319.700
Tax as lien against motor vehicle 319.720
Delinquency in payment 319.730
Collection of delinquent payment by seizure and sale of motor vehicle 319.740
Action by Attorney General to collect delinquency 319.742
Collection of delinquent obligation generally 319.744
Use of collection agency 319.746
Uncollectible obligation 319.760
Assessment of deficiency 319.780
Assessing tax and penalty upon failure to make report 319.790
Petition for reassessment 319.801
Appeal to circuit court 319.810
Time limitation on service of notice of additional tax 319.820
Refund of tax erroneously or illegally collected 319.831
Refund of tax on fuel used in operation of vehicle over certain roads or private property 319.835
Investigation of refund applications 319.840
Enforcement 319.850
Presumption of use 319.860
Producers, distributors and others to keep records 319.870
Results of investigations to be private 319.875
Prohibitions 319.880
Disposition of moneys 319.883
Definitions for ORS 319.883 to 319.946 319.885
Per-mile road usage charge 319.890
Application for road usage charge program 319.895
Deposit and distribution of road usage charge moneys 319.900
Department of Transportation to establish methods for recording and reporting mileage 319.905
Department of Transportation to adopt rules for collecting road usage charge 319.910
Department of Transportation to establish reporting periods for road usage charge 319.915
Confidentiality of personally identifiable information used for reporting and collecting road usage charge 319.920
Reporting requirement 319.923
Reconciliation of fuel taxes and per-mile road usage charge 319.925
Refunds for overpayment 319.930
Refund applications 319.935
Investigation of refund applications 319.940
Violations 319.945
Authority to issue emblems 319.946
General rulemaking authority for per-mile road usage charge program 319.947
Multijurisdictional agreements 319.950
Election required for local tax on motor vehicle fuel 319.990
Penalties