Oregon Statutes - Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes - Section 319.520 - Definitions for ORS 319.510 to 319.880.

As used in ORS 319.510 to 319.880, unless the context clearly indicates a different meaning:

(1) “Combined weight” means the total empty weight of all vehicles in a combination plus the total weight of the load carried on that combination of vehicles.

(2) “Delinquent” means having failed to pay a tax or penalty within the time provided by law.

(3) “Department” means the Department of Transportation.

(4) “Fuel” means any combustible gas, liquid or material of a kind used for the generation of power to propel a motor vehicle on the highways except motor vehicle fuel as defined in ORS 319.010.

(5) “Highway” means every way, thoroughfare and place, of whatever nature, open to the use of the public for the purpose of vehicular travel.

(6) “Light weight” means the weight of a vehicle when fully equipped for moving over the highway.

(7) “Motor vehicle” means every self-propelled vehicle operated on the highway, except an implement of husbandry used in agricultural operations and only incidentally operated or moved upon the highway.

(8) “Person” means any individual, firm, copartnership, joint venture, association, corporation, trust, receiver or any group or combination acting as a unit.

(9) “Seller” means:

(a) A person that sells fuel to a user; or

(b) If the fuel is dispensed at a nonretail facility as defined in ORS 480.310, the person that owns the user’s accounts and bills the user for fuel purchased at a nonretail facility.

(10) “To sell fuel for use in a motor vehicle” means to dispense or place fuel for a price into a receptacle on a motor vehicle, from which receptacle the fuel is supplied to propel the motor vehicle.

(11) “To use fuel in a motor vehicle” means to receive into any receptacle on a motor vehicle, fuel to be consumed in propelling the motor vehicle on the highways of this state; and, if the fuel is received into the receptacle outside the taxing jurisdiction of the state, “to use fuel in a motor vehicle” means to consume in propelling the motor vehicle on the highways of this state. [Amended by 1955 c.287 §21; 1959 c.188 §1; 1977 c.429 §1; 1981 c.703 §1; 1989 c.992 §24a; 1991 c.284 §5; 1993 c.741 §32; 2003 c.99 §1]

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Last modified: August 7, 2008