Motor Vehicle Fuel and Aircraft Fuel Taxes | Midpage

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Oregon Revised Statutes

Motor Vehicle Fuel and Aircraft Fuel Taxes

Motor Vehicle Fuel and Aircraft Fuel Taxes

319.010Definitions for ORS 319.010 to 319.420 319.020Monthly statement by dealer; license tax imposed; rules 319.023Distribution of certain aircraft fuel tax moneys; applications; reports; rules 319.030License required for dealer in motor vehicle fuel 319.040Application for and issuance of dealer’s license 319.042Grounds for refusal to issue dealer license; hearing; records inspection 319.050Performance bond; hearing 319.051Conditions for reduced bond amount 319.052Conditions for increased bond amount; request and conditions for reduction; rules 319.053Amount of bond when twice license tax is less than $1,000 319.060Deposit in lieu of bond 319.070Release of surety 319.080Additional bond or deposit 319.090Immediate collection of tax and interest; penalties; waiver 319.096Suspension of license; liability for tax; reinstatement 319.098Contesting license suspension 319.100Revocation of license 319.102Notice to dealers of suspension or revocation of another dealer’s license; rules 319.110Cancellation of license on request of dealer or when licensee no longer a dealer 319.120Remedies cumulative 319.125Change of ownership; cancellation of license 319.180Payment of tax; delinquency penalty; interest rates 319.182Collection of delinquent tax, interest or penalty; warrant; judgment lien 319.184Use of collection agency 319.186Uncollectible tax, interest or penalty 319.190Monthly statement of dealer; penalty; rules 319.192Refund to dealer of uncollectible taxes; rules 319.200Assessing tax and penalty where dealer fails to report 319.210Billing purchasers 319.220Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited 319.230Transporting motor vehicle fuel in bulk 319.240Exemption of export fuel 319.245Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules 319.250Exemption of certain sales to Armed Forces; reports 319.260Exemption of fuel in vehicles coming into or leaving state 319.270Exemption of fuel sold or distributed to dealers 319.275Liability for taxes, interest and penalties when person importing fuel does not hold license 319.280Refunds generally 319.290Limitation on applications for refunds 319.300Seller to give invoice for each purchase made by person entitled to refund 319.310Claims for refunds may be required to be under oath; investigation of claims 319.320Refund of tax on fuel used in operation of vehicles over certain roads or private property 319.330Refunds to purchasers of fuel for aircraft 319.370Examinations and investigations; correcting reports and payments 319.375Limitation on credit for or refund of overpayment and on assessment of additional tax 319.380Examining books and accounts of carrier of motor vehicle fuel 319.382Agreements for refunds to Indian tribes 319.390Records to be kept by dealers; inspection of records 319.400Records to be kept three years 319.410Disposition of tax moneys 319.415Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use 319.417Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use 319.420ORS 319.510 to 319.880 not affected