Chapter 319
Motor Vehicle and Aircraft Fuel Taxes

Sections

319.010
Definitions for ORS 319.010 to 319.430
319.020
Monthly statement by dealer
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
319.250
Certain sales to Armed Forces exempted
319.260
Fuel in vehicles coming into or leaving state not taxed
319.270
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 fuel for motor vehicles
319.990
Penalties