1. (1) The seller of fuel for any purpose shall make a duplicate invoice for every sale of fuel for any purpose and shall retain one copy and give the other copy to the user. The Department of Transportation may prescribe the form of the invoice. The invoice shall show:

   1. (a) The seller’s name and address;
   2. (b) The date;
   3. (c) The amount of the sale in gallons; and
   4. (d) The name and address of the user.

2. (2) In addition to the invoice entries listed in subsection (1) of this section, the seller of fuel for use in a motor vehicle shall indicate on the invoice the amount of the tax collected, if any, and:

   1. (a) The license plate number, if the vehicle bears a license plate issued by the department or another jurisdiction;
   2. (b) The emblem number, if the vehicle bears a user’s emblem;
   3. (c) The temporary pass number, if the vehicle bears no valid user’s emblem; or
   4. (d) The license plate number, if the vehicle bears no valid user’s emblem or temporary pass number issued by the department.

3. (3) Notwithstanding subsection (1) of this section, this section does not require any invoice to be prepared for any sale where fuel is delivered into the fuel tank of a vehicle described in this subsection unless the operator of the vehicle requests an invoice. If an invoice is prepared under this subsection, the name and address of a user is not required to be shown on the invoice for sales where the fuel is delivered into the fuel tanks of vehicles described in this subsection. This subsection applies to vehicles:

   1. (a) That have a combined weight of 26,000 pounds or less; and

   2. (b)

      1. (A) For which the tax under ORS 319.530 must be paid at the time of sale under ORS 319.665; or
      2. (B) For which an emblem has been issued under ORS 319.535.

Note: 319.671 is amended by Enrolled House Bill 3991 (2025 special session). As of the date of publication of the 2025 Edition of the Oregon Revised Statutes, Enrolled House Bill 3991 (2025 special session) is subject to potential referendum petitions that may be filed with the Secretary of State as provided in Article IV, section 1, of the Oregon Constitution. The full text of Enrolled House Bill 3991 (2025 special session) is set forth following 801.610.

[1959 c.188 §13; 1981 c.433 §1; 1989 c.992 §26; 1991 c.284 §9; 1997 c.275 §4; 2001 c.567 §2; 2014 c.13 §6; 2019 c.491 §44; 2021 c.630 §11]