ORS Chapter 319

Chapter 319 — MotorVehicle and Aircraft Fuel Taxes

 

2009 EDITION

 

 

MOTORVEHICLE AND AIRCRAFT FUEL TAXES

 

REVENUEAND TAXATION

 

MOTORVEHICLE FUEL AND AIRCRAFT FUEL TAXES

 

319.010     Definitionsfor ORS 319.010 to 319.430

 

319.020     Monthlystatement by dealer; license tax imposed

 

319.030     Licenserequired to be dealer in motor vehicle fuel

 

319.040     Applicationfor and issuance of dealer’s license

 

319.042     Groundsfor refusal to issue dealer license; hearing; records inspection

 

319.050     Performancebond; hearing

 

319.051     Conditionsfor reduced bond amount

 

319.052     Conditionsfor increased bond amount; request and conditions for reduction; rules

 

319.053     Amountof bond when twice license tax is less than $1,000

 

319.060     Depositin lieu of bond

 

319.070     Releaseof surety

 

319.080     Additionalbond or deposit

 

319.090     Immediatecollection of tax and interest; penalties; waiver

 

319.096     Suspensionof license; liability for tax; reinstatement

 

319.098     Contestinglicense suspension

 

319.100     Revocationof license

 

319.102     Noticeto dealers of suspension or revocation of another dealer’s license; rules

 

319.110     Cancellationof license on request of dealer or when licensee no longer a dealer

 

319.120     Remediescumulative

 

319.125     Changeof ownership; cancellation of license

 

319.180     Paymentof tax; delinquency penalty; interest rates

 

319.182     Collectionof delinquent tax, interest or penalty; warrant; judgment lien

 

319.184     Useof collection agency

 

319.186     Uncollectibletax, interest or penalty

 

319.190     Monthlystatement of dealer; penalty

 

319.192     Refundto dealer of uncollectible taxes; rules

 

319.200     Assessingtax and penalty where dealer fails to report

 

319.210     Billingpurchasers

 

319.220     Receipt,payment or sale of motor vehicle fuel without invoice or delivery tag prohibited

 

319.230     Transportingmotor vehicle fuel in bulk

 

319.240     Exemptionof export fuel

 

319.250     Certainsales to Armed Forces exempted; reports

 

319.260     Fuelin vehicles coming into or leaving state not taxed

 

319.270     Fuelsold or distributed to dealers

 

319.275     Liabilityfor taxes, interest and penalties when person importing fuel does not holdlicense

 

319.280     Refundsgenerally

 

319.290     Limitationon applications for refunds

 

319.300     Sellerto give invoice for each purchase made by person entitled to refund

 

319.310     Claimsfor refunds may be required to be under oath; investigation of claims

 

319.320     Refundof tax on fuel used in operation of vehicles over certain roads or privateproperty

 

319.330     Refundsto purchasers of fuel for aircraft

 

319.370     Examinationsand investigations; correcting reports and payments

 

319.375     Limitationon credit for or refund of overpayment and on assessment of additional tax

 

319.380     Examiningbooks and accounts of carrier of motor vehicle fuel

 

319.382     Agreementsfor refunds to Indian tribes

 

319.390     Recordsto be kept by dealers; inspection of records

 

319.400     Recordsto be kept three years

 

319.410     Dispositionof tax moneys

 

319.415     Estimateof tax on fuel used for boats; transfer to Boating Safety, Law Enforcement andFacility Account; use

 

319.417     Estimateof tax on fuel used in aircraft; transfer to State Aviation Account; use

 

319.420     ORS319.510 to 319.880 not affected

 

319.430     Savingsclause

 

USEFUEL TAX

 

319.510     Shorttitle

 

319.520     Definitionsfor ORS 319.510 to 319.880

 

319.525     Agreementswith Indian tribes

 

319.530     Impositionof tax; rate

 

319.550     User’slicense required to use fuel; exceptions

 

319.560     Applicationfor and issuance of user’s license

 

319.570     Faithfulperformance bond

 

319.580     Depositin lieu of bond

 

319.590     Releaseof surety

 

319.600     Displayof emblem

 

319.611     Penaltyfor unlicensed use of fuel or nondisplay of authorization or emblem; waiver

 

319.621     Seller’slicense

 

319.628     Groundsfor refusal to issue user’s or seller’s license; hearing; records inspection

 

319.630     Revocationof license; reissue of license

 

319.640     Cancellationof license on request of user

 

319.650     Notifyingdepartment upon ceasing to use fuel in connection with motor vehicle

 

319.660     Removalof emblem

 

319.665     Sellerto collect tax; exceptions; deduction for purchase made with cardlock card

 

319.671     Wheninvoices required; contents

 

319.675     Seller’sreport to department

 

319.681     Paymentof tax by seller

 

319.690     Monthlyreport of user; remittance; credit against taxes; annual reports of certainusers

 

319.692     Quarterlyreports if average monthly tax under $300; when annual reports authorized

 

319.694     Penaltyfor delinquency in remitting tax; waiver; interest rates

 

319.697     Recordsrequired of sellers and users; alternative records for certain users

 

319.700     Taxas lien

 

319.720     Delinquencyin payment; notice to debtors of user or seller; report to department

 

319.730     Collectionof delinquent payment by seizure and sale of motor vehicle

 

319.740     Actionby Attorney General to collect delinquency; certificate of department asevidence

 

319.742     Collectionof delinquent obligation generally; warrant; judgment lien

 

319.744     Useof collection agency

 

319.746     Uncollectibleobligation

 

319.760     Assessmentof deficiency; presumption that fuel subject to tax

 

319.780     Assessingtax and penalty upon failure to make report

 

319.790     Petitionfor reassessment

 

319.801     Appealto circuit court

 

319.810     Timelimitation on service of notice of additional tax

 

319.820     Refundof tax erroneously or illegally collected

 

319.831     Refundof tax on fuel used in operation of vehicle over certain roads or privateproperty

 

319.835     Investigationof refund applications

 

319.840     Enforcement;rules and regulations

 

319.850     Presumptionof use; rules

 

319.860     Producers,distributors and others to keep records; examining books and records

 

319.870     Resultsof investigations to be private

 

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