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Oregon Revised Statutes

Use Fuel Tax

Use Fuel Tax

319.510Short title 319.520Definitions for ORS 319.510 to 319.880 319.525Agreements with Indian tribes 319.530Imposition of tax; rate; fuel unit equivalents 319.535Special use fuel license fee; application; emblem 319.550User’s license required to use fuel; exceptions 319.560Application for and issuance of user’s license 319.570Faithful performance bond 319.580Deposit in lieu of bond 319.590Release of surety 319.600Display of emblem 319.611Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver 319.621Seller’s license 319.628Grounds for refusal to issue user’s or seller’s license; hearing; records inspection 319.630Revocation of license; reissue of license 319.640Cancellation of license on request of user 319.650Notifying department upon ceasing to use fuel in connection with motor vehicle 319.660Removal of emblem 319.665Seller to collect tax; exceptions; deduction for purchase made with cardlock card 319.671When invoices required; contents 319.675Seller’s report to department; rules 319.681Payment of tax by seller 319.690Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules 319.692Quarterly reports if average monthly tax under $300; when annual reports authorized 319.694Penalty for delinquency in remitting tax; waiver; interest rates 319.697Records required of sellers and users; alternative records for certain users 319.700Tax as lien against motor vehicle 319.720Delinquency in payment; notice to debtors of user or seller; report to department 319.730Collection of delinquent payment by seizure and sale of motor vehicle 319.740Action by Attorney General to collect delinquency; certificate of department as evidence 319.742Collection of delinquent obligation generally; warrant; judgment lien 319.744Use of collection agency 319.746Uncollectible obligation 319.760Assessment of deficiency; presumption that fuel subject to tax 319.780Assessing tax and penalty upon failure to make report 319.790Petition for reassessment 319.801Appeal to circuit court 319.810Time limitation on service of notice of additional tax 319.820Refund of tax erroneously or illegally collected 319.831Refund of tax on fuel used in operation of vehicle over certain roads or private property 319.835Investigation of refund applications 319.840Enforcement; rules and regulations 319.850Presumption of use; rules 319.860Producers, distributors and others to keep records; examining books and records 319.870Results of investigations to be private 319.875Prohibitions 319.880Disposition of moneys