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Oregon Administrative Rules
Chapter 735
Division 170
Or. Admin. R. ch. 735, div. 170
Fuel Licenses and Records
Department of Transportation
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0000
Definitions
0010
Records Required
0015
Records Required for Registered Fuel Handlers
0020
Required Tax Report Forms and Report Preparation
0035
Reporting Requirements for Registered Fuel Handlers
0040
Tax Report Filing Dates
0045
Motor Vehicle Fuel Tax Waiver of Late Payment Penalties
0050
Transactions Which May Be Classed as Export Sales
0075
Tax Exempt Sales to Indian Tribes
0085
Annual Tribal Certification
0090
Exemption Certificates
0100
Fuel Lost or Destroyed — Tax Exemption Requirements
0105
Performance Bond Requirements
0110
Evidence Demonstrating that a Dealer did not Intend to Avoid Paying Taxes for Purposes of Determining the Bond Amount
0115
Change in Ownership or Cancellation of License
0120
Notice of Suspension/Revocation — Method of Delivery
0130
Motor Vehicle Fuel Tax Credit of Interest on Tax Overpayments
0140
Motor Vehicle Tax Refunds to License Oregon Motor Vehicle Fuel Dealers for Uncollectible Accounts