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