(1) Motor vehicle fuel used and purchased for providing the motive power for snowmobiles shall be considered a nonhighway use of fuel.
(2) The Director of Transportation shall withhold, from taxes collected under ORS chapter 319 during June of each year, amounts the director determines to have been paid as tax under ORS chapter 319 on fuel used in snowmobiles during the preceding 12-month period ending June 30 and that were not refunded.
(3) Moneys withheld by the director under this section are subject to disposition as provided in ORS 802.110.
(4) The director shall establish a reasonable manner to determine the amount of money to be withheld under this section from the tax on motor vehicle fuels under ORS chapter 319. [1983 c.338 §129; 1987 c.88 §1; 2001 c.827 §9; 2005 c.612 §6]
Section: Previous 802.075 802.080 802.085 802.090 802.100 802.110 802.112 802.120 802.125 802.130 802.140 802.150 802.155 802.160 802.170 NextLast modified: August 7, 2008