For the purposes of the proper administration of ORS 319.510 to 319.880 and 319.990 (4) and to prevent evasion of the tax imposed by ORS 319.530, it shall be presumed, until the contrary is established under such reasonable rules as the Department of Transportation may adopt, that all fuel received into or delivered into any receptacle on a motor vehicle from which receptacle fuel is supplied to propel such motor vehicle is consumed in propelling such motor vehicle on the highways of this state. [Amended by 1959 c.188 §37]
Section: Previous 319.790 319.800 319.801 319.810 319.820 319.830 319.831 319.835 319.840 319.850 319.860 319.870 319.875 319.880 319.990 NextLast modified: August 7, 2008