Motor Carriers

ORS 825.486
Credit for fuel tax


Any tax paid under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) or 319.510 (Short title) to 319.880 (Disposition of moneys) on motor vehicle fuel or fuel as defined in ORS 319.520 (Definitions for ORS 319.510 to 319.880), either directly by the collection of the tax by the vendor from the consumer or indirectly by adding the amount of the tax to the price of the fuel paid by the customer, is a credit against the amount of tax otherwise due and payable to the state under ORS 818.225 (Road use assessment fee for single-trip nondivisible load permittee), 825.474 (Motor carrier tax for use of highways), 825.476 (Carrier tax tables) and 825.480 (Substitute taxes for certain vehicles). A credit under this section shall be allowed when the person claiming the credit submits to the Department of Transportation:

(1)

A report under ORS 825.480 (Substitute taxes for certain vehicles), 825.490 (Due date of taxes and fees) or 825.492 (Annual and quarterly reports authorized); and

(2)

Satisfactory evidence along with the report showing the amount of tax paid by the person under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) or 319.510 (Short title) to 319.880 (Disposition of moneys) during the period reported. [Formerly 767.832; 2015 c.77 §4]
§§ 825.450 to 825.555

(formerly 767.775 to 767.995)

Atty. Gen. Opinions

Application of Article XI, section 11b of Oregon Constitution to weight-mile tax collected under these provisions, (1990) Vol 46, p 447

Chapter 825

(formerly chapter 767)

Notes of Decisions

Political subdivisions subject to provisions of Public Contracts and Purchasing Law, [former] ORS chapter 279, are not required to comply with it before entering into contracts for supplies or services of public utilities whose rates are regulated pursuant to this chapter (formerly ORS chapter 767). Bower Trucking and Whse. Co. v. Multnomah Cty., 35 Or App 427, 582 P2d 439 (1978)

Atty. Gen. Opinions

Nonprofit operation of van pools, (1978) Vol 38, p 1780


Source

Last accessed
Jun. 26, 2021