Any tax paid under ORS 319.010 to 319.430 or 319.510 to 319.880 on motor vehicle fuel or fuel as defined in ORS 319.520, either directly by the collection of the tax by the vendor from the consumer or indirectly by adding the amount of the tax to the price of the fuel paid by the customer, is a credit against the amount of tax otherwise due and payable to the state under ORS 825.474, 825.476 and 825.480. A credit under this section shall be allowed when the person claiming the credit submits to the Department of Transportation:
(1) A report under ORS 825.480, 825.490 or 825.492; and
(2) Satisfactory evidence along with the report showing the amount of tax paid by the person under ORS 319.010 to 319.430 or 319.510 to 319.880 during the period reported. [Formerly 767.832]
Section: Previous 825.470 825.472 825.474 825.476 825.480 825.482 825.484 825.486 825.488 825.490 825.492 825.494 825.496 825.498 825.500 NextLast modified: August 7, 2008