Oregon Statutes - Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes

• 319.010   Definitions for ORS 319.010 to 319.430.
  As used in ORS 319.010 to 319.430, unless the context requires otherwise: (1) “Aircraft” means every contrivance now known, or hereafter invented, used or designed...
• 319.020   Monthly statement by dealer; license tax imposed.
  (1) Subject to subsections (2) to (4) of this section, in addition to the taxes otherwise provided for by law, every dealer engaging in the...
• 319.025   [1991 c.863 §18; repealed by 1991 c.863 §21]
• 319.030   License required to be dealer in motor vehicle fuel.
  No dealer shall sell, use or distribute any motor vehicle fuel until the dealer has secured a dealer’s license as required by ORS 319.010 to
• 319.040   Application for and issuance of dealer’s license.
  (1) Every person, before becoming a dealer in motor vehicle fuel in this state, shall make an application to the Department of Transportation for a...
• 319.042   Grounds for refusal to issue dealer license; hearing; records inspection.
  (1) The Department of Transportation may refuse to issue a dealer license to a person who applies as provided in ORS 319.040 if the department...
• 319.050   Performance bond; hearing.
  (1) At the time of filing the certificate and application for a dealer’s license, the Department of Transportation shall require the dealer to file with...
• 319.051   Conditions for reduced bond amount.
  (1) For a dealer described in subsection (2) of this section, the bond required by the Department of Transportation under ORS 319.050 shall be in...
• 319.052   Conditions for increased bond amount; request and conditions for reduction; rules.
  (1) The Department of Transportation shall increase a dealer’s bond filed under ORS 319.050 to an amount that is equivalent to twice the dealer’s estimated...
• 319.053   Amount of bond when twice license tax is less than $1,000.
  If the amount that is equivalent to twice the amount of a dealer’s estimated monthly license tax, as determined by the Department of Transportation, is...
• 319.060   Deposit in lieu of bond.
  In lieu of the bond or bonds in total amount as fixed under ORS 319.050, 319.051, 319.052 or 319.053, any dealer may deposit with the...
• 319.070   Release of surety.
  Any surety on a bond furnished by a dealer as provided in ORS 319.050 shall be released and discharged from any and all liability to...
• 319.080   Additional bond or deposit.
  The Department of Transportation may require a dealer to give a new or additional surety bond or to deposit additional securities of the character specified...
• 319.090   Immediate collection of tax and interest; penalties; waiver.
  (1) If any dealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and bond and securing the license required by...
• 319.096   Suspension of license; liability for tax; reinstatement.
  (1) The Department of Transportation may, prior to a hearing, suspend the license of a motor vehicle fuel dealer who refuses or neglects to comply...
• 319.098   Contesting license suspension.
  A dealer whose license has been suspended by the Department of Transportation under ORS 319.096 may contest the suspension as provided in ORS chapter 183....
• 319.100   Revocation of license.
  (1) The Department of Transportation shall revoke the license of any dealer whose license has been suspended under ORS 319.096 and who the department determines...
• 319.102   Notice to dealers of suspension or revocation of another dealer’s license; rules.
  The Department of Transportation shall establish by rule the most efficient method of notifying licensed motor vehicle fuel dealers as required under ORS 319.096 and...
• 319.110   Cancellation of license on request of dealer or when licensee no longer a dealer.
  (1) The Department of Transportation may, upon written request of a dealer, cancel any license issued to such dealer, the cancellation to become effective 30...
• 319.120   Remedies cumulative.
  Except as otherwise provided in ORS 319.180 and 319.200, the remedies of the state provided in ORS 319.090, 319.100 and 319.110 are cumulative. No action...
• 319.125   Change of ownership; cancellation of license.
  A licensed dealer who has a change of ownership shall notify the Department of Transportation immediately of the change. Upon notification, the department shall immediately...
• 319.130   [Repealed by 1987 c.610 §23]
• 319.140   [Amended by 1959 c.505 §3; 1987 c.158 §50a; 1987 c.610 §3; repealed by 1989 c.664 §6]
• 319.150   [Repealed by 1989 c.664 §6]
• 319.160   [Amended by 1957 c.209 §3; 1959 c.505 §4; 1967 c.359 §691; 1987 c.610 §4; repealed by 1989 c.664 §6]
• 319.170   [Amended by 1987 c.610 §5; repealed by 1989 c.664 §6]
• 319.180   Payment of tax; delinquency penalty; interest rates.
  (1) The license tax imposed by ORS 319.020 shall be paid on or before the 25th day of each month to the Department of Transportation...
• 319.182   Collection of delinquent tax, interest or penalty; warrant; judgment lien.
  (1) If a person fails to pay in full any tax, interest or penalty due under ORS 319.010 to 319.430, the Department of Transportation may...
• 319.184   Use of collection agency.
  (1) The Department of Transportation may engage the services of a collection agency to collect any of the taxes, interest and penalties due to the...
• 319.186   Uncollectible tax, interest or penalty.
  (1) Any tax, interest or penalty due the state assigned to a collection agency pursuant to ORS 319.184 that remains uncollected for two years after...
• 319.190   Monthly statement of dealer; penalty.
  (1) Every dealer in motor vehicle fuel shall render to the Department of Transportation, on or before the 25th day of each month, on forms...
• 319.192   Refund to dealer of uncollectible taxes; rules.
  (1) Upon application to the Department of Transportation, a motor vehicle fuel dealer may obtain a refund of the tax paid to the department on...
• 319.200   Assessing tax and penalty where dealer fails to report.
  If any dealer, except one subject to ORS 319.090, fails to file the report required by ORS 319.190, the Department of Transportation shall proceed forthwith...
• 319.210   Billing purchasers.
  Bills shall be rendered to all purchasers of motor vehicle fuel by dealers in motor vehicle fuel. The bills shall separately state and describe to...
• 319.220   Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited.
  No person shall receive and accept any shipment of motor vehicle fuel from any dealer, or pay for the same, or sell or offer the...
• 319.230   Transporting motor vehicle fuel in bulk.
  Every person operating any conveyance for the purpose of hauling, transporting or delivering motor vehicle fuel in bulk shall, before entering upon the public highways...
• 319.240   Exemption of export fuel.
  (1) The license tax imposed by ORS 319.020 may not be imposed on motor vehicle fuel that is exported by a dealer: (a) From this...
• 319.250   Certain sales to Armed Forces exempted; reports.
  The license tax imposed by ORS 319.020 shall not be imposed on any aircraft or motor vehicle fuel sold to the Armed Forces of the...
• 319.260   Fuel in vehicles coming into or leaving state not taxed.
  Any person coming into or leaving Oregon in a motor vehicle may transport in the fuel tank of such vehicle motor vehicle fuel for the...
• 319.270   Fuel sold or distributed to dealers.
  (1) Notwithstanding ORS 319.020, if the first sale, use or distribution of motor vehicle fuel or aircraft fuel is from one licensed dealer to another...
• 319.275   Liability for taxes, interest and penalties when person importing fuel does not hold license.
  (1) A person who is not a licensed dealer shall not accept or receive motor vehicle or aircraft fuel in this state from a person...
• 319.280   Refunds generally.
  (1) Any person who has paid any tax on motor vehicle fuel levied or directed to be paid by ORS 319.010 to 319.430 either directly...
• 319.290   Limitation on applications for refunds.
  Applications for refunds made under ORS 319.280, 319.320 and 319.330 must be filed with the Department of Transportation before the expiration of 15 months from...
• 319.300   Seller to give invoice for each purchase made by person entitled to refund.
  (1) When motor vehicle fuel is sold to a person who claims to be entitled to a refund of the tax imposed, the seller of...
• 319.310   Claims for refunds may be required to be under oath; investigation of claims.
  (1) The Department of Transportation may require any person who makes claim for refund of tax upon motor vehicle fuel to furnish a statement, under...
• 319.320   Refund of tax on fuel used in operation of vehicles over certain roads or private property.
  (1) Upon compliance with subsection (2) or (3) of this section the Department of Transportation shall refund, in the manner provided in subsection (2) or...
• 319.330   Refunds to purchasers of fuel for aircraft.
  (1) Whenever any statement and invoices are presented to the Department of Transportation showing that motor vehicle fuel or aircraft fuel has been purchased and...
• 319.340   [Amended by 1959 c.203 §1; repealed by 1979 c.344 §11]
• 319.350   [Amended by 1971 c.118 §1; repealed by 1979 c.344 §11]
• 319.360   [Amended by 1957 c.209 §8; repealed by 1979 c.344 §11]
• 319.370   Examinations and investigations; correcting reports and payments.
  The Department of Transportation, or its duly authorized agents, may make any examination of the accounts, records, stocks, facilities and equipment of dealers, brokers, service...
• 319.375   Limitation on credit for or refund of overpayment and on assessment of additional tax.
  (1) Except as otherwise provided in ORS 319.010 to 319.430, any credit for erroneous overpayment of tax made by a dealer taken on a subsequent...
• 319.380   Examining books and accounts of carrier of motor vehicle fuel.
  The Department of Transportation or its duly authorized agents may at any time during normal business hours examine the books and accounts of any carrier...
• 319.382   Agreements for refunds to Indian tribes.
  Notwithstanding any other provision of law, the Department of Transportation may enter into agreements with the governing body of any Indian tribe residing on a...
• 319.390   Records to be kept by dealers; inspection of records.
  Every dealer in motor vehicle fuel shall keep a record in such form as may be prescribed by the Department of Transportation of all purchases,...
• 319.400   Records to be kept three years.
  Every dealer shall maintain and keep, within the State of Oregon, for a period of three years, all records of motor vehicle fuel used, sold...
• 319.410   Disposition of tax moneys.
  (1) The Department of Transportation shall promptly turn over the license tax to the State Treasurer to be disposed of as provided in ORS 802.110....
• 319.415   Estimate of tax on fuel used for boats; transfer to Boating Safety, Law Enforcement and Facility Account; use.
  (1) On or before July 15 of each year, the Oregon Department of Administrative Services, after consultation with the Department of Transportation and the State...
• 319.417   Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use.
  (1) On or after October 3, 1989, and on or before July 15 of each year thereafter, the Oregon Department of Administrative Services, after consultation...
• 319.420   ORS 319.510 to 319.880 not affected.
  ORS 319.010 to 319.410 do not affect or repeal any of the provisions of ORS 319.510 to 319.880.
• 319.430   Savings clause.
  All rights and obligations arising under the provisions of the statutes repealed in section 38, chapter 413, Oregon Laws 1945, shall not in any way...
• 319.510   Short title.
  ORS 319.510 to 319.880 may be cited as the Use Fuel Tax Law. [Amended by 2007 c.71 §93]
• 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...
• 319.525   Agreements with Indian tribes.
  Notwithstanding any other provision of law, the Department of Transportation may enter into agreements with the governing body of any Indian tribe residing on a...
• 319.530   Imposition of tax; rate.
  (1) To compensate this state partially for the use of its highways, an excise tax hereby is imposed at the rate of 24 cents per...
• 319.540   [Repealed by 1959 c.188 §44]
• 319.550   User’s license required to use fuel; exceptions.
  No person shall use fuel in a motor vehicle in this state unless the person holds a valid user’s license, except that: (1) A nonresident...
• 319.560   Application for and issuance of user’s license.
  A user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall apply to the Department of Transportation for a user’s...
• 319.570   Faithful performance bond.
  (1) At the time of filing the application for a user’s license, the Department of Transportation may require the user of fuel in a motor...
• 319.580   Deposit in lieu of bond.
  In lieu of any bond or bonds in total amount as fixed under ORS 319.570, any user may deposit with the Department of Transportation, under...
• 319.590   Release of surety.
  Any surety on a bond furnished by a user as provided in ORS 319.570 shall be released and discharged from any and all liability to...
• 319.600   Display of emblem.
  Except as provided in ORS 319.550, a user of fuel in a motor vehicle shall display an emblem in a conspicuous place on each motor...
• 319.610   [Repealed by 1959 c.188 §44]
• 319.611   Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver.
  (1) If any person required to be licensed under ORS 319.550 uses fuel in a motor vehicle in this state at a time when the...
• 319.620   [Amended by 1955 c.476 §1; repealed by 1959 c.188 §44]
• 319.621   Seller’s license.
  (1) No person shall sell fuel for use in a motor vehicle in this state unless the person holds a valid seller’s license. (2) A...
• 319.628   Grounds for refusal to issue user’s or seller’s license; hearing; records inspection.
  (1) The Department of Transportation may refuse to issue a user’s license or a seller’s license to a person who applies as provided in ORS...
• 319.630   Revocation of license; reissue of license.
  (1) The Department of Transportation may revoke the license of a user or seller if the user or seller fails to comply with any provision...
• 319.640   Cancellation of license on request of user.
  If any person to whom a license has been issued pursuant to ORS 319.550 to 319.600 ceases using fuel within this state for a period...
• 319.650   Notifying department upon ceasing to use fuel in connection with motor vehicle.
  If any person ceases using fuel within this state in connection with a motor vehicle with respect to which an emblem has been issued pursuant...
• 319.660   Removal of emblem.
  Any person whose license has been revoked or canceled pursuant to ORS 319.630 or 319.640, or who is required by ORS 319.650 to notify the...
• 319.665   Seller to collect tax; exceptions.
  (1) The seller of fuel for use in a motor vehicle shall collect the tax provided by ORS 319.530 at the time the fuel is...
• 319.670   [Amended by 1959 c.188 §9; renumbered 319.621]
• 319.671   When invoices required; contents.
  (1) The seller of fuel for any purpose shall make a duplicate invoice for every sale of fuel for any purpose and shall retain one...
• 319.675   Seller’s report to department.
  Except as provided in ORS 319.692, the seller of fuel for use in a motor vehicle shall report to the Department of Transportation on or...
• 319.680   [Repealed by 1959 c.188 §44]
• 319.681   Payment of tax by seller.
  The seller of fuel for use in a motor vehicle shall remit to the Department of Transportation with each report required by ORS 319.675 all...
• 319.690   Monthly report of user; remittance; credit against taxes; annual reports of certain users.
  (1) Except as provided in subsection (2) of this section and ORS 319.692, each user of fuel in a motor vehicle required to be licensed...
• 319.692   Quarterly reports if average monthly tax under $300; when annual reports authorized.
  (1) Whenever in the judgment of the Department of Transportation the average monthly tax to be paid by a use fuel seller or user will...
• 319.694   Penalty for delinquency in remitting tax; waiver; interest rates.
  (1) Except as provided in subsection (2) of this section, if any user or seller is delinquent in remitting the tax provided by ORS 319.530...
• 319.697   Records required of sellers and users; alternative records for certain users.
  (1) Every user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall keep a record of fuel used and be...
• 319.700   Tax as lien.
  The tax and the penalty imposed upon a user of fuel in a motor vehicle by ORS 319.510 to 319.880 shall constitute a lien upon,...
• 319.710   [Repealed by 1959 c.188 §44]
• 319.720   Delinquency in payment; notice to debtors of user or seller; report to department.
  If a user or seller is delinquent in the payment of any obligation imposed under ORS 319.510 to 319.880, the Department of Transportation may give...
• 319.730   Collection of delinquent payment by seizure and sale of motor vehicle.
  (1) Whenever any user is delinquent in the payment of any obligation imposed under ORS 319.510 to 319.880, the Department of Transportation may proceed to...
• 319.740   Action by Attorney General to collect delinquency; certificate of department as evidence.
  (1) Whenever any user or seller is delinquent in the payment of any obligation under ORS 319.510 to 319.880, the Department of Transportation may transmit...
• 319.742   Collection of delinquent obligation generally; warrant; judgment lien.
  (1) If a person fails to pay in full any obligation due under ORS 319.510 to 319.880, the Department of Transportation may issue a warrant...
• 319.744   Use of collection agency.
  (1) The Department of Transportation may engage the services of a collection agency to collect any obligation due to the state under ORS 319.510 to...
• 319.746   Uncollectible obligation.
  (1) Any obligation due the state assigned to a collection agency pursuant to ORS 319.744 that remains uncollected for two years after the date of...
• 319.750   [Repealed by 1959 c.188 §44]
• 319.760   Assessment of deficiency; presumption that fuel subject to tax.
  (1) If the Department of Transportation is not satisfied that a report filed or amount of tax or penalty paid to the state by any...
• 319.770   [Repealed by 1959 c.188 §44]
• 319.780   Assessing tax and penalty upon failure to make report.
  (1) If any user or seller fails to make a report required by ORS 319.510 to 319.880, the Department of Transportation shall make an estimate,...
• 319.790   Petition for reassessment.
  (1) Any user or seller against whom an assessment is made under ORS 319.760 and 319.780 may petition for a reassessment within 30 days after...
• 319.800   [Repealed by 1959 c.188 §44]
• 319.801   Appeal to circuit court.
  Any person aggrieved by a finding, order or determination by the Department of Transportation under ORS 319.630 or 319.790 may appeal therefrom to the circuit...
• 319.810   Time limitation on service of notice of additional tax.
  Except in the case of an alleged fraudulent report, or neglect or refusal to make a report, no notice of assessment shall be served on...
• 319.820   Refund of tax erroneously or illegally collected.
  (1) If the Department of Transportation determines any amount of tax or penalty has been paid more than once or has been erroneously or illegally...
• 319.830   [Repealed by 1959 c.188 §44]
• 319.831   Refund of tax on fuel used in operation of vehicle over certain roads or private property.
  (1) If a user obtains fuel for use in a motor vehicle in this state and pays the use fuel tax on the fuel obtained,...
• 319.835   Investigation of refund applications.
  The Department of Transportation may investigate refund applications and gather and compile such information in regard to the applications as it considers necessary to safeguard...
• 319.840   Enforcement; rules and regulations.
  The Department of Transportation hereby is charged with the enforcement of the provisions of ORS 319.510 to 319.880 and 319.990 (4), and hereby is authorized...
• 319.850   Presumption of use; rules.
  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...
• 319.860   Producers, distributors and others to keep records; examining books and records.
  (1) Every person producing, manufacturing, importing, distributing, storing, transporting or otherwise handling fuel shall maintain and keep in this state for a period of not...
• 319.870   Results of investigations to be private.
  It is unlawful for the Department of Transportation, or any person having an administrative duty under ORS 319.510 to 319.880, to divulge the business affairs,...
• 319.875   Prohibitions.
  (1) No person shall intentionally make a false statement in any report, petition or application required or permitted by ORS 319.510 to 319.880. (2) No...
• 319.880   Disposition of moneys.
  All money received by the Department of Transportation pursuant to ORS 319.510 to 319.880 shall be turned over promptly to the State Treasurer and shall...
• 319.990   Penalties.
  (1) Any person who violates any of the provisions of ORS 319.010 to 319.430, or any person who makes any false statement in any statement...

Last modified: August 7, 2008