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