Usa Oregon

USA Statutes : oregon
Title : TITLE 28 PUBLIC FINANCIAL ADMINISTRATION
Chapter : Chapter 319 Motor Vehicle and Aircraft Fuel Taxes
As used in ORS
319.010 to 319.430, unless the context requires otherwise:

(1) “Aircraft” means every contrivance now known, or hereafter
invented, used or designed for navigation of or flight in the air,
operated or propelled by the use of aircraft fuel.

(2) “Aircraft fuel” means any gasoline and any other inflammable or
combustible gas or liquid by whatever name such gasoline, gas or liquid
is known or sold, usable as fuel for the operation of aircraft, except
gas or liquid, the chief use of which, as determined by the Department of
Transportation is for purposes other than the propulsion of aircraft.

(3) “Airport” means any area of land or water, except a restricted
landing area, which is designed for the landing and takeoff of aircraft.

(4) “Broker” means and includes every person other than a dealer
engaged in business as a broker, jobber or wholesale merchant dealing in
motor vehicle fuel or aircraft fuel.

(5) “Bulk transfer” means any change in ownership of motor vehicle
fuel or aircraft fuel contained in a terminal storage facility or any
physical movement of motor vehicle fuel or aircraft fuel between terminal
storage facilities by pipeline or marine transport.

(6) “Dealer” means any person who:

(a) Imports or causes to be imported motor vehicle fuels or
aircraft fuels for sale, use or distribution in, and after the same
reaches the State of Oregon, but “dealer” does not include any person who
imports into this state motor vehicle fuel in quantities of 500 gallons
or less purchased from a supplier who is licensed as a dealer under ORS
319.010 to 319.430 and who assumes liability for the payment of the
applicable license tax to this state;

(b) Produces, refines, manufactures or compounds motor vehicle
fuels or aircraft fuels in the State of Oregon for use, distribution or
sale in this state;

(c) Acquires in this state for sale, use or distribution in this
state motor vehicle fuels or aircraft fuels with respect to which there
has been no license tax previously incurred; or

(d) Acquires title to or possession of motor vehicle fuels or
aircraft fuels in this state and exports the product out of this state.

(7) “Department” means the Department of Transportation.

(8) “Distribution” means, in addition to its ordinary meaning, the
delivery of motor vehicle fuel or aircraft fuel by a dealer to any
service station or into any tank, storage facility or series of tanks or
storage facilities connected by pipelines, from which motor vehicle fuel
or aircraft fuel is withdrawn directly for sale or for delivery into the
fuel tanks of motor vehicles whether or not the service station, tank or
storage facility is owned, operated or controlled by the dealer.

(9) “First sale, use or distribution of motor vehicle fuel or
aircraft fuel” means the first withdrawal, other than by bulk transfer,
of motor vehicle fuel or aircraft fuel from terminal storage facilities
for sale, use or distribution. “First sale, use or distribution of motor
vehicle fuel or aircraft fuel” also means the first sale, use or
distribution of motor vehicle fuel or aircraft fuel after import into
this state if the motor vehicle fuel or aircraft fuel is delivered other
than to the terminal storage facilities of a licensed dealer.

(10) “Highway” means every way, thoroughfare and place, of whatever
nature, open for use of the public for the purpose of vehicular travel.

(11) “Motor vehicle” means all vehicles, engines or machines,
movable or immovable, operated or propelled by the use of motor vehicle
fuel.

(12) “Motor vehicle fuel” means and includes gasoline and any other
inflammable or combustible gas or liquid, by whatever name such gasoline,
gas or liquid is known or sold, usable as fuel for the operation of motor
vehicles, except gas or liquid, the chief use of which, as determined by
the department, is for purposes other than the propulsion of motor
vehicles upon the highways of this state.

(13) “Person” includes every natural person, association, firm,
partnership, corporation or the United States.

(14) “Restricted landing area” means any area of land or water, or
both, which is used or made available for the landing and takeoff of
aircraft, the use of which, except in case of emergency, is provided from
time to time by the department.

(15) “Service station” means and includes any place operated for
the purpose of retailing and delivering motor vehicle fuel into the fuel
tanks of motor vehicles or aircraft fuel into the fuel tanks of aircraft.

(16) “Terminal storage facility” means any fuel storage facility
that has marine or pipeline access. [Amended by 1955 c.287 §19; 1955
c.730 §§1,15; 1957 c.209 §1; 1959 c.505 §1; 1963 c.226 §1; 1987 c.610 §1;
1989 c.664 §1; 1993 c.741 §28] (1)
Subject to subsections (2) to (4) of this section, in addition to the
taxes otherwise provided for by law, every dealer engaging in the
dealer’s own name, or in the name of others, in the first sale, use or
distribution of motor vehicle fuel or aircraft fuel or withdrawal of
motor vehicle fuel or aircraft fuel for sale, use or distribution within
areas in this state within which the state lacks the power to tax the
sale, use or distribution of motor vehicle fuel or aircraft fuel, shall:

(a) Not later than the 25th day of each calendar month, render a
statement to the Department of Transportation of all motor vehicle fuel
or aircraft fuel sold, used, distributed or so withdrawn by the dealer in
the State of Oregon as well as all such fuel sold, used or distributed in
this state by a purchaser thereof upon which sale, use or distribution
the dealer has assumed liability for the applicable license tax during
the preceding calendar month.

(b) Except as provided in ORS 319.270, pay a license tax computed
on the basis of 24 cents per gallon on the first sale, use or
distribution of such motor vehicle fuel or aircraft fuel so sold, used,
distributed or withdrawn as shown by such statement in the manner and
within the time provided in ORS 319.010 to 319.430.

(2) When aircraft fuel is sold, used or distributed by a dealer,
the license tax shall be computed on the basis of nine cents per gallon
of fuel so sold, used or distributed, except that when aircraft fuel
usable in aircraft operated by turbine engines (turbo-prop or jet) is
sold, used or distributed, the tax rate shall be one cent per gallon.

(3) In lieu of claiming refund of the tax paid on motor vehicle
fuel consumed by such dealer in nonhighway use as provided in ORS
319.280, 319.290 and 319.320, or of any prior erroneous payment of
license tax made to the state by such dealer, the dealer may show such
motor vehicle fuel as a credit or deduction on the monthly statement and
payment of tax.

(4) The license tax computed on the basis of the sale, use,
distribution or withdrawal of motor vehicle or aircraft fuel shall not be
imposed wherever such tax is prohibited by the Constitution or laws of
the United States with respect to such tax. [Amended by 1955 c.730 §2;
1959 c.505 §2; 1967 c.463 §1; 1973 c.376 §1; 1977 c.293 §1; 1981 c.698
§1; 1983 c.727 §§1,5; 1985 c.209 §12; 1987 c.610 §2; 1987 c.899 §§8,10,
14; 1989 c.664 §2; 1989 c.865 §1; 1991 c.497 §§6,7; 1999 c.1037 §§1,3] No
dealer shall sell, use or distribute any motor vehicle fuel until the
dealer has secured a dealer’s license as required by ORS 319.010 to
319.430. (1) Every
person, before becoming a dealer in motor vehicle fuel in this state,
shall make an application to the Department of Transportation for a
license authorizing such person to engage in business as a dealer.

(2) Applications for the license must be made on forms prescribed,
prepared and furnished by the department.

(3) The applications shall be accompanied by a duly acknowledged
certificate containing:

(a) The name under which the dealer is transacting business within
Oregon.

(b) The places of business and location of distributing stations of
the dealer in Oregon.

(c) The name and address of the managing agent, the names and
addresses of the several persons constituting the firm or partnership
and, if a corporation, the corporate name under which it is authorized to
transact business and the names and addresses of its principal officers
and registered agent.

(4) If the dealer is an association of persons, firm, partnership
or corporation organized under the laws of another state, territory or
country, if it has not already done so, it must first comply with the
laws of Oregon relating to the transaction of its appropriate business in
Oregon.

(5) The application for a motor vehicle fuel dealer’s license
having been accepted for filing, and the bond required by ORS 319.050
having been accepted and approved, the department may issue to the dealer
a license in such form as the department may prescribe to transact
business as a dealer in the State of Oregon. The license so issued is not
assignable, and is valid only for the dealer in whose name issued.

(6) The department shall keep and file all applications and bonds
with an alphabetical index thereof, together with a record of all
licensed dealers. [Amended by 1957 c.209 §2; 1999 c.769 §18](1) The Department of Transportation may refuse to
issue a dealer license to a person who applies as provided in ORS 319.040
if the department finds that the person:

(a) Was the holder of a license revoked under ORS 319.100;

(b) Is applying for a license on behalf of a real party in interest
whose license was revoked under ORS 319.100;

(c) Was an officer, director, owner or managing employee of a
nonindividual licensee whose license was revoked under ORS 319.100;

(d) Owes a debt to the state under ORS 319.010 to 319.430;

(e) Had a license issued by a jurisdiction other than Oregon to
sell or buy untaxed motor vehicle fuel that was revoked or canceled for
cause, whether the license was held by the person as an individual or as
an officer, director, owner or managing employee or on behalf of a real
party in interest;

(f) In any jurisdiction, pleaded guilty to or was convicted of a
crime directly related to the sale, use or distribution of motor vehicle
fuel, whether as an individual or as an officer, director, owner or
managing employee of a business engaged in the sale or distribution of
motor vehicle fuel;

(g) Had a civil judgment imposed for conduct involving fraud,
misrepresentation, conversion or dishonesty, as an individual or as an
officer, director, owner or managing employee of a business engaged in
the sale or distribution of motor vehicle fuel;

(h) Misrepresented or concealed a material fact in obtaining a
license or in the reinstatement thereof;

(i) Violated a statute or administrative rule regarding fuel
taxation or distribution;

(j) Failed to cooperate with the department’s investigations by:

(A) Not furnishing requested documents;

(B) Not furnishing when requested to do so a full and complete
written explanation of a matter under investigation by the department; or

(C) Not responding to a subpoena issued by the department; or

(k) Failed to comply with an order issued by the department.

(2) In addition to refusal of a license for reasons specified in
subsection (1) of this section, the department may refuse to issue a
dealer license for any other reason the department deems sufficient.

(3) Before refusing to issue a license under this section, the
department shall grant the applicant a hearing and shall give the
applicant at least 10 days’ written notice of the time and place of the
hearing. The hearing shall be a contested case hearing under the
provisions of ORS chapter 183.

(4) For purpose of consideration of an application for a license,
the department may inspect or investigate the records of this state or of
any other jurisdiction to verify the information on the application and
to verify the applicant’s criminal and licensing history. [1999 c.769 §17]Note: 319.042 was added to and made a part of 319.010 to 319.430 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation. (1) At the time of filing the
certificate and application for a dealer’s license, the Department of
Transportation shall require the dealer to file with the department, in a
form prepared by the department, a bond executed by the dealer as
principal with a corporate surety authorized to transact business in this
state. The bond shall be payable to the State of Oregon conditioned upon
performance of all the requirements of ORS 319.010 to 319.430, including
the payment of all taxes, penalties and other obligations of the dealer
arising out of ORS 319.010 to 319.430.

(2) Except as provided in ORS 319.051, 319.052 and 319.053, a bond
under subsection (1) of this section shall be in an amount that is
equivalent to twice the dealer’s estimated monthly license tax, as
determined by the department, or $250,000, whichever is less.

(3) The department may reduce or increase the required amount for a
bond as provided in ORS 319.051 and 319.052.

(4) A bond given in connection with ORS 319.010 to 319.430 is a
continuing instrument and covers any and all periods of time including
the first and all subsequent periods for which a license may be granted
in consequence of the giving of the bond. The liability of the surety on
the bond for the aggregate of all claims that arise under the bond may
not exceed the amount of the penalty of the bond. No recoveries on any
bond or any execution of any new bond may invalidate any bond, but the
total recoveries under any one bond may not exceed the amount of the bond.

(5) A dealer required under this section to obtain a bond may
demand by proper petition a hearing on the necessity of the bond or the
reasonableness of the amount required. The department shall grant the
petition for a hearing and shall hold the hearing within 10 days after
the demand for the hearing. The decision of the department becomes final
10 days after service of the order on the dealer. The hearing is not
subject to the requirements of ORS 183.413 to 183.470. [Amended by 1967
c.359 §690; 1999 c.769 §12; 2003 c.52 §1] (1) For a dealer
described in subsection (2) of this section, the bond required by the
Department of Transportation under ORS 319.050 shall be in an amount that
is equivalent to twice the dealer’s estimated monthly license tax, as
determined by the department, or $100,000, whichever is less.

(2) The provisions of subsection (1) of this section apply to a
dealer who held a valid dealer’s license on October 23, 1999, issued
under ORS 319.010 to 319.430, and who, since October 23, 1999, has:

(a) Not been required to file a bond greater than $100,000; and

(b) Performed, as determined by the department, the requirements of
ORS 319.010 to 319.430, including the payment of all taxes, penalties and
other obligations of the dealer arising out of ORS 319.010 to 319.430.
[2003 c.52 §3]Note: 319.051 to 319.053 were added to and made a part of 319.010
to 319.430 by legislative action but were not added to any smaller series
therein. See Preface to Oregon Revised Statutes for further explanation.(1) The Department of Transportation
shall increase a dealer’s bond filed under ORS 319.050 to an amount that
is equivalent to twice the dealer’s estimated monthly license tax, as
determined by the department, or $1 million, whichever is less, if,
within a 24-month period, the dealer:

(a) Was late three or more times in filing reports or making
payments to the department;

(b) Had three or more checks or electronic funds transfers to the
department dishonored for lack of funds or credit;

(c) Failed to maintain or make available a record of all purchases,
receipts, sales and distribution of motor vehicle fuel as required under
ORS 319.390; or

(d) Had a motor vehicle fuel dealer license issued in this state or
another jurisdiction revoked.

(2) The department may waive an increase in the bond amount under
subsection (1) of this section if the department determines that the
dealer did not intend to avoid payment of license taxes when the dealer
engaged in the conduct described in subsection (1)(a), (b) or (c) of this
section or when the dealer engaged in the conduct that led to the license
revocation described in subsection (1)(d) of this section. If the
department waives an increase in the bond amount, the bond shall remain
at an amount that is:

(a) Required under ORS 319.051 for a dealer described in ORS
319.051; or

(b) Required under ORS 319.050.

(3) If the department increases the bond amount as provided in
subsection (1) of this section, the dealer may, after 24 months, request
in writing that the department reduce the bond amount. The department
shall reduce the bond amount if the department determines that the
dealer, in the 24 months prior to the dealer’s written request:

(a) Filed timely reports and made timely payments;

(b) Had no checks or electronic funds transfers to the department
dishonored for lack of funds or credit;

(c) Maintained and made available a record of all purchases,
receipts, sales and distribution of motor vehicle fuel as required under
ORS 319.390; and

(d) Did not have a motor vehicle fuel dealer license issued in this
state or another jurisdiction revoked.

(4) If the department determines that the dealer met all of the
requirements under subsection (3) of this section, the department shall
reduce the bond required of a dealer described in ORS 319.050 or a dealer
described in ORS 319.051 to an amount that is equivalent to twice the
dealer’s estimated monthly license tax, as determined by the department,
or $250,000, whichever is less.

(5) If the department determines that the dealer failed to meet the
requirements under subsection (3) of this section and that the failure
was not due to the dealer’s intent to avoid payment of license taxes, the
department may reduce the bond required of a dealer described in ORS
319.050 or a dealer described in ORS 319.051 to an amount that is
equivalent to twice the dealer’s estimated monthly license tax, as
determined by the department, or $250,000, whichever is less.

(6) For purposes of this section, the department shall adopt rules
establishing what constitutes evidence that a dealer did not intend to
avoid payment of license taxes. [2003 c.52 §4]Note: See note under 319.051.
If the amount that is equivalent to twice the amount of a dealer’s
estimated monthly license tax, as determined by the Department of
Transportation, is an amount that is less than $1,000, the bond amount
required by ORS 319.050, 319.051 or 319.052 shall be $1,000. [2003 c.52
§5]Note: See note under 319.051. In lieu of the bond or bonds in
total amount as fixed under ORS 319.050, 319.051, 319.052 or 319.053, any
dealer may deposit with the State Treasurer, under such terms and
conditions as the Department of Transportation may prescribe, a like
amount of lawful money of the United States or bonds or other obligations
of the United States, the State of Oregon, or any county of this state,
of an actual market value not less than the amount so fixed by the
department. [Amended by 2003 c.52 §7] Any surety on a bond furnished by a
dealer as provided in ORS 319.050 shall be released and discharged from
any and all liability to the state accruing on such bond after the
expiration of 30 days from the date upon which the surety has lodged with
the Department of Transportation a written request to be released and
discharged, but this provision shall not operate to relieve, release or
discharge the surety from any liability already accrued or which accrues
before the expiration of the 30-day period. The department shall
promptly, upon receiving the request, notify the dealer who furnished the
bond, and unless the dealer, on or before the expiration of the 30-day
period, files a new bond, or makes a deposit in accordance with the
requirements of ORS 319.050 and 319.060, the department forthwith shall
cancel the dealer’s license. The Department of
Transportation may require a dealer to give a new or additional surety
bond or to deposit additional securities of the character specified in
ORS 319.060 if, in its opinion, the security of the surety bond
theretofore filed by the dealer, or the market value of the properties
deposited as security by the dealer, becomes impaired or inadequate. Upon
failure of the dealer to give the new or additional surety bond or to
deposit additional securities within 10 days after being requested so to
do by the department, the department forthwith shall cancel the license
of the dealer.(1) If any dealer sells, distributes or uses any motor vehicle
fuel without first filing the certificate and bond and securing the
license required by ORS 319.030, the license tax provided in ORS 319.020
shall immediately be due and payable on account of all motor vehicle fuel
so sold, distributed or used.

(2) Except as otherwise provided in this subsection, the Department
of Transportation shall proceed forthwith to determine, from the best
available sources, the amount of such tax, and it shall immediately
assess the tax and interest in the amount found due, together with a
penalty of 100 percent of the tax, and shall make its certificate of such
assessment and penalty. The department may waive all or part of a penalty
imposed under this subsection if the department determines that a
violation of the requirement under this section to file the certificate
and bond or to secure the license was due to reasonable cause and without
intent to avoid payment of the tax. In any suit or proceeding to collect
such tax, interest or penalty, the certificate is prima facie evidence
that the dealer therein named is indebted to the State of Oregon in the
amount of the tax, interest and penalty therein stated. [Amended by 1981
c.396 §1; 1989 c.664 §3; 1999 c.769 §5]
(1) The Department of Transportation may, prior to a hearing, suspend the
license of a motor vehicle fuel dealer who refuses or neglects to comply
with the provisions of ORS 319.010 to 319.430 until the dealer complies
with the provisions of ORS 319.010 to 319.430.

(2) Upon suspension of a dealer’s license under subsection (1) of
this section, the department shall immediately notify:

(a) The dealer by certified mail of the dealer’s license suspension
and the dealer’s right to request an immediate hearing to contest the
license suspension; and

(b) All other licensed motor vehicle fuel dealers by a method
determined under ORS 319.102 that the authority of the dealer to purchase
tax-deferred motor vehicle fuel has been suspended.

(3) If a licensed motor vehicle fuel dealer sells tax-deferred
motor vehicle fuel to a dealer whose license has been suspended under
subsection (1) of this section after the third day after the selling
dealer receives notice of the suspension under subsection (2) of this
section, the selling dealer and the suspended dealer are jointly and
severally liable for the tax owed on the sale of the fuel.

(4)(a) Notwithstanding the joint and several liability of the
selling dealer and the suspended dealer under subsection (3) of this
section, the department shall attempt to collect from the suspended
dealer the tax owed on the fuel for a period of 45 days from the date of
the sale to the suspended dealer.

(b) After the expiration of the 45-day period under this
subsection, the department shall collect from the selling dealer any tax
not collected from the suspended dealer under this subsection.

(5) The department shall waive the liability of a selling dealer
under subsection (3) of this section if the selling dealer establishes to
the satisfaction of the department that:

(a) The sale of the motor vehicle fuel to the suspended dealer was
due to circumstances that were beyond the control of the selling dealer;
or

(b) The dealer whose license was suspended engaged in fraud or
deceit to avoid timely payment of the tax to the selling dealer.

(6) When a dealer whose license has been suspended under subsection
(1) of this section complies with the provisions of ORS 319.010 to
319.430, the department shall reinstate the dealer’s license and shall
notify by a method determined under ORS 319.102 all licensed motor
vehicle fuel dealers that the dealer’s license has been reinstated and
that the dealer is authorized to purchase tax-deferred fuel.

(7) If the department determines that a dealer whose license has
been suspended under subsection (1) of this section is unwilling or
unable to comply with the provisions of ORS 319.010 to 319.430, the
department shall revoke the license of the dealer as provided in ORS
319.100. [2003 c.113 §2]Note: 319.096, 319.098 and 319.102 were added to and made a part of
319.010 to 319.430 by legislative action but were not added to any
smaller series therein. See Preface to Oregon Revised Statutes for
further explanation. A dealer whose license has
been suspended by the Department of Transportation under ORS 319.096 may
contest the suspension as provided in ORS chapter 183. [2003 c.113 §3]Note: See note under 319.096. (1) The Department of Transportation
shall revoke the license of any dealer whose license has been suspended
under ORS 319.096 and who the department determines is unwilling or
unable to comply with the provisions of ORS 319.010 to 319.430.

(2) The department shall mail by certified mail addressed to the
dealer at the last-known address in the files of the department, a notice
of intention to revoke the dealer’s license. The notice shall give the
reason for the revocation of the license.

(3) The license revocation becomes effective without further notice
if within 10 days from the mailing of the notice the dealer has not
complied with the provisions of ORS 319.010 to 319.430.

(4) The department shall provide notice of the revocation of the
license of a dealer under this section to all other licensed motor
vehicle fuel dealers by a method determined under ORS 319.102. [1989
c.664 §4; 2003 c.113 §4]The Department of Transportation shall establish
by rule the most efficient method of notifying licensed motor vehicle
fuel dealers as required under ORS 319.096 and 319.100 that a dealer’s
license has been suspended, revoked or reinstated. The possible methods
may include, but need not be limited to, notice by telephone, electronic
mail or regular mail. [2003 c.113 §5]Note: See note under 319.096.(1) The Department of Transportation may,
upon written request of a dealer, cancel any license issued to such
dealer, the cancellation to become effective 30 days from the date of
receipt of the written request.

(2) If the department ascertains and finds that the person to whom
a license has been issued is no longer engaged in the business of a
dealer, the department may cancel the license of such dealer upon
investigation after 30 days’ notice has been mailed to the last-known
address of the dealer. Except as otherwise provided in ORS
319.180 and 319.200, the remedies of the state provided in ORS 319.090,
319.100 and 319.110 are cumulative. No action taken pursuant to those
statutes shall relieve any person from the penal provisions of ORS
319.010 to 319.430 and 319.990. [Amended by 1967 c.54 §1; 1999 c.769 §7] A licensed
dealer who has a change of ownership shall notify the Department of
Transportation immediately of the change. Upon notification, the
department shall immediately cancel the motor vehicle fuel dealer license
of the dealer. No license may be issued to any successor of the dealer
until the successor completes an application and certificate and supplies
the department with an adequate bond. For purposes of this section:

(1) In the case of a corporation with more than 100 stockholders,
transfer of stock in normal trading is not considered a change in
ownership.

(2) In the case of a corporation with 100 or fewer stockholders,
transfer of less than 50 percent of the stock in any period of 12
consecutive months is not considered a change in ownership. [1987 c.610
§21]Note: 319.125 was added to and made a part of 319.010 to 319.430 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation. (1)
The license tax imposed by ORS 319.020 shall be paid on or before the
25th day of each month to the Department of Transportation which, upon
request, shall receipt the dealer therefor.

(2) Except as provided in subsection (4) of this section, to any
license tax not paid as required by subsection (1) of this section there
shall be added a penalty of one percent of such license tax.

(3) Except as provided in subsection (4) of this section, if the
tax and penalty required by subsection (2) of this section are not
received on or before the close of business on the last day of the month
in which the payment is due, a further penalty of 10 percent shall be
paid in addition to the penalty provided for in subsection (2) of this
section.

(4) If the department determines that the delinquency was due to
reasonable cause and without any intent to avoid payment, the penalties
provided by subsections (2) and (3) of this section may be waived.
Penalties imposed by this section shall not apply when the penalty
provided in ORS 319.090 has been assessed and paid.

(5)(a) If the license tax imposed by ORS 319.020 is not paid as
required by subsection (1) of this section, interest shall be charged at
the rate of 0.0329 percent per day until the tax and interest have been
paid in full.

(b) If the license tax imposed by ORS 319.020 is overpaid, the
department may credit interest to the account of the taxpayer in the
amount of 0.0329 percent per day up to a maximum amount that equals any
interest assessed against the taxpayer under paragraph (a) of this
subsection in any given audit period.

(6) No dealer who incurs a tax liability as provided for in ORS
319.010 to 319.430, shall knowingly and willfully fail to report and pay
the same to the department as required by ORS 319.010 to 319.430.
[Amended by 1955 c.730 §3; 1957 c.209 §4; 1959 c.505 §5; 1963 c.226 §2;
1967 c.54 §2; 1979 c.344 §4; 1987 c.610 §6; 1989 c.664 §5; 1999 c.769 §6](1) If a person fails to pay in full any tax, interest or
penalty due under ORS 319.010 to 319.430, the Department of
Transportation may issue a warrant under the department’s official seal
directed to the sheriff of any county of the state commanding the sheriff
to levy upon and sell the real and personal property of the person found
within that county, for payment of the amount due, with the added
penalties or charges, interest and the cost of executing the warrant, and
to return the warrant to the department and pay to the department the
money collected from the sale by the time specified in the warrant, not
less than 60 days from the date of the warrant.

(2) The sheriff shall, within five days after the receipt of the
warrant, record with the clerk of the county a copy of the warrant. The
clerk shall enter in the County Clerk Lien Record the name of the person
mentioned in the warrant, the amount of the tax or portion of the tax and
penalties or charges for which the warrant is issued and the date when
the copy is recorded. The amount of the warrant shall become a lien upon
the title to and interest in property of the person against whom it is
issued in the same manner as a judgment that creates a judgment lien
under ORS chapter 18.

(3) The sheriff shall proceed upon the warrant in all respects,
with like effect and in the same manner prescribed by law in respect to
executions issued against property upon judgment of a court of record,
and shall be entitled to the same fees for services in executing the
warrant, to be added to and collected as a part of the warrant liability.

(4) In the discretion of the Department of Transportation, a
warrant of like terms, force and effect to levy upon funds of the person
in possession of the Department of Revenue may be issued and directed to
any agent authorized by the Department of Transportation to collect taxes
payable under ORS 319.010 to 319.430, and in the execution thereof the
agent shall have all of the powers conferred by law upon sheriffs but is
entitled to no fee or compensation in excess of actual expenses paid in
the performance of such duty. [1999 c.769 §2; 2003 c.576 §200]Note: 319.182, 319.184 and 319.186 were added to and made a part of
319.010 to 319.430 by legislative action but were not added to any
smaller series therein. See Preface to Oregon Revised Statutes for
further explanation. (1) The Department of
Transportation may engage the services of a collection agency to collect
any of the taxes, interest and penalties due to the state under ORS
319.010 to 319.430. The department may engage the services by entering
into agreements to pay reasonable charges on a contingent fee or other
basis.

(2) The department may assign to the collection agency, for
collection purposes only, any of the taxes, interest and penalties due
the state under ORS 319.010 to 319.430.

(3) The collection agency may bring such actions or take such
proceedings, including attachment and garnishment proceedings, as may be
necessary. [1999 c.769 §3]Note: See note under 319.182. (1) Any tax,
interest or penalty due the state assigned to a collection agency
pursuant to ORS 319.184 that remains uncollected for two years after the
date of such assignment meets the criteria for uncollectibility
formulated pursuant to ORS 293.240, and may be assigned to the Secretary
of State.

(2) ORS 293.245 applies to any tax, interest or penalty due the
state assigned to the Secretary of State pursuant to subsection (1) of
this section. [1999 c.769 §4]Note: See note under 319.182. (1) Every dealer in
motor vehicle fuel shall render to the Department of Transportation, on
or before the 25th day of each month, on forms prescribed, prepared and
furnished by the department, a signed statement of the number of gallons
of motor vehicle fuel sold, distributed or used by the dealer during the
preceding calendar month. The statement shall be signed by one of the
principal officers, or by an authorized agent in case of a corporation;
or by the managing agent or owner in case of a firm or association.

(2) The signed statement filed with the department as required by
this section is a public record. All other documents, including
supporting schedules and information received from other taxing
jurisdictions and entities, shall be kept confidential and exempt from
public inspection except that such information may be shared with tax
collecting entities in other jurisdictions on the condition that the
receiving jurisdiction agrees to keep such information confidential. If a
statement is not received on or before the 25th day of each month, a
penalty shall be assessed pursuant to ORS 319.180 or, if the department
determines that no tax is due, a penalty of $25 shall be assessed.
[Amended by 1955 c.730 §4; 1957 c.209 §5; 1987 c.610 §7] (1) Upon
application to the Department of Transportation, a motor vehicle fuel
dealer may obtain a refund of the tax paid to the department on sales of
motor vehicle fuel if:

(a) The dealer has received less than full consideration for the
fuel from or on behalf of a purchaser;

(b) The account has been declared by the dealer to be an
uncollectible account receivable and meets all applicable standards for
deductibility for federal income tax purposes pursuant to the Internal
Revenue Code; and

(c) The dealer has not previously received a refund from the
department for motor vehicle fuel taxes not paid by the same purchaser.

(2) For purposes of determining the amount of a refund due under
this section, the amount of consideration received by the motor vehicle
fuel dealer shall be apportioned between the charges for the motor
vehicle fuel and the tax for the fuel. The amount of the tax refunded may
not exceed the amount of tax paid under ORS 319.020.

(3) If the motor vehicle fuel dealer who receives a refund under
this section subsequently collects any amount from any source for the
account declared uncollectible, the amount collected shall be apportioned
between the charges for the motor vehicle fuel and the corresponding tax
for the fuel. The motor vehicle fuel tax collected shall be returned to
the department.

(4) The department shall adopt rules governing the process of
applying for and receiving refunds under this section. [2003 c.307 §2]Note: 319.192 was added to and made a part of 319.010 to 319.430 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation. If
any dealer, except one subject to ORS 319.090, fails to file the report
required by ORS 319.190, the Department of Transportation shall proceed
forthwith to determine from the best available source the amount of motor
vehicle fuel sold, distributed or used by such dealer for the period
unreported, and such determination shall be prima facie evidence of the
amount of such fuel sold, distributed or used. The department immediately
shall assess the license tax in the amount so determined, adding thereto
a penalty of 10 percent for failure to report. The penalty shall be
cumulative of other penalties provided in ORS 319.010 to 319.430 and
319.990. In any suit brought to enforce the rights of the state under
this section, the certificate of the department showing the amount of
taxes, penalties, interest and costs unpaid by any dealer and that the
same are due and unpaid to the state is prima facie evidence of the facts
as shown. [Amended by 1967 c.54 §3; 1987 c.610 §8] Bills shall be rendered to all
purchasers of motor vehicle fuel by dealers in motor vehicle fuel. The
bills shall separately state and describe to the satisfaction of the
Department of Transportation the different products shipped thereunder
and shall be serially numbered except where other sales invoice controls
acceptable to the department are maintained. [Amended by 1955 c.730 §5;
1987 c.610 §9]No person shall receive and accept
any shipment of motor vehicle fuel from any dealer, or pay for the same,
or sell or offer the shipment for sale, unless the shipment is
accompanied by an invoice or delivery tag showing the date upon which
shipment was delivered and the name of the dealer in motor vehicle fuel.
[Amended by 1955 c.730 §6; 1987 c.610 §10] Every person
operating any conveyance for the purpose of hauling, transporting or
delivering motor vehicle fuel in bulk shall, before entering upon the
public highways of this state with such conveyance, have and possess
during the entire time of hauling or transporting such motor vehicle fuel
an invoice, bill of sale or other written statement showing the number of
gallons, the true name and address of the seller or consignor, and the
true name and address of the buyer or consignee, if any, of the same. The
person hauling such motor vehicle fuel shall at the request of any
sheriff, deputy sheriff, constable, state police or other officer
authorized by law to inquire into or investigate such matters, produce
and offer for inspection the invoice, bill of sale or other statement.
[Amended by 1957 c.209 §6] (1) The license tax imposed by
ORS 319.020 may not be imposed on motor vehicle fuel that is exported by
a dealer:

(a) From this state to another state, territory or country, not
including a federally recognized Indian reservation located wholly or
partially within the borders of this state, where the motor vehicle fuel
is unloaded; and

(b) Who has a valid motor vehicle fuel dealer’s license or its
equivalent issued by the state, territory or country to which the fuel is
exported and where it is unloaded.

(2) In support of any exemption from license taxes claimed under
this section other than in the case of stock transfers or deliveries in
equipment, every dealer must execute and file with the Department of
Transportation an export certificate in such form as shall be prescribed,
prepared and furnished by the department, containing a statement, made by
some person having actual knowledge of the fact of such exportation, that
the motor vehicle fuel has been exported from the State of Oregon, and
giving such details with reference to such shipment as the department may
require. All export certificates in support of shipments to other states,
territories or countries must be completed and on file in the principal
office of the dealer in this state within three months after the close of
the calendar month in which the shipments to which they relate are made,
unless the state, territory or country of destination would not be
prejudiced with respect to its collection of taxes thereon if the
certificate is not filed within such time. The department may demand of
any dealer such additional data as is deemed necessary in support of any
such certificate, and failure to supply such data will constitute a
waiver of all right to exemption claimed by virtue of such certificate.
The department may, in a case where it believes no useful purpose would
be served by filing of an export certificate, waive the certificate.

(3) Any motor vehicle fuel carried from this state in the fuel tank
of a motor vehicle shall not be considered as exported from this state,
except that a refund of the tax may be paid on such fuel as provided in
ORS 319.280 (1)(d).

(4) No person shall, through false statement, trick or device, or
otherwise, obtain motor vehicle fuel for export upon which the Oregon tax
has not been paid and fail to export the same, or any portion thereof, or
cause the motor vehicle fuel or any portion thereof not to be exported,
or shall divert the motor vehicle fuel or any portion thereof, or shall
cause it to be diverted from interstate or foreign transit begun in this
state, or shall unlawfully return the motor vehicle fuel or any portion
thereof to be used or sold in this state and fail to notify the
department and the dealer from whom the motor vehicle fuel was originally
purchased of the person’s act.

(5) No dealer or other person shall conspire with any person to
withhold from export, or divert from interstate or foreign transit begun
in this state, or to return motor vehicle fuel to this state for sale or
use so as to avoid any of the taxes imposed by ORS 319.010 to 319.430.
[Amended by 1953 c.82 §2; 1955 c.730 §7; 1959 c.186 §1; 1963 c.257 §1;
1987 c.610 §11; 2003 c.56 §1] The
license tax imposed by ORS 319.020 shall not be imposed on any aircraft
or motor vehicle fuel sold to the Armed Forces of the United States for
use in ships, aircraft or for export from this state; but every dealer
shall be required to report such sales to the Department of
Transportation in such detail as may be required. A certificate by an
authorized officer of such Armed Forces shall be accepted by the dealer
as sufficient proof that the sale is for the purpose specified in the
certificate. [Amended by 1955 c.730 §8; 1959 c.186 §2; 1961 c.43 §1; 1987
c.610 §12]
Any person coming into or leaving Oregon in a motor vehicle may transport
in the fuel tank of such vehicle motor vehicle fuel for the purpose of
operating such motor vehicle, without complying with any of the
provisions imposed upon dealers by ORS 319.010 to 319.430. However, if
motor vehicle fuel so brought into the state is removed from the fuel
tank of the vehicle or used for any purpose other than the propulsion of
the vehicle, the person so importing the fuel into this state shall be
subject to all the provisions of ORS 319.010 to 319.430 and 319.990
applying to dealers. [Amended by 1987 c.610 §12a] (1) Notwithstanding
ORS 319.020, if the first sale, use or distribution of motor vehicle fuel
or aircraft fuel is from one licensed dealer to another licensed dealer,
the selling or distributing dealer is not required to pay the license tax
imposed by ORS 319.020. When the purchasing or receiving dealer first
sells, uses or distributes the fuel, that dealer shall pay the license
tax regardless of whether the sale, use or distribution is to another
licensed dealer.

(2) A dealer who renders monthly statements to the Department of
Transportation as required by ORS 319.020 and 319.190 shall show
separately the number of gallons of motor vehicle fuel sold or delivered
to dealers. [Amended by 1987 c.610 §13](1) A person who is not a licensed
dealer shall not accept or receive motor vehicle or aircraft fuel in this
state from a person who imports motor vehicle or aircraft fuel who does
not hold a valid motor vehicle fuel dealer license in this state. If a
person who is not a licensed dealer accepts or receives motor vehicle
fuel or aircraft fuel from a person who imports motor vehicle fuel or
aircraft fuel and does not hold a valid motor vehicle fuel dealer license
in this state, the purchaser or receiver shall be liable for all taxes,
interest and penalties contained in ORS 319.010 to 319.430.

(2) A licensed dealer who accepts or receives motor vehicle fuel or
aircraft fuel in this state from a person who imports motor vehicle or
aircraft fuel who does not hold a valid dealer license in this state
shall pay the tax imposed by ORS 319.020 to the Department of
Transportation upon the first sale, use or distribution of the motor
vehicle fuel or aircraft fuel. [1987 c.610 §22; 1991 c.863 §§18a,21a] (1) Any person who has paid any tax on
motor vehicle fuel levied or directed to be paid by ORS 319.010 to
319.430 either directly by the collection of the tax by the vendor from
the consumer, or indirectly by adding the amount of the tax to the price
of the fuel and paid by the consumer, shall be reimbursed and repaid the
amount of such tax paid, except as provided in ORS 319.290 to 319.330, if
such person has:

(a) Purchased and used such fuel for the purpose of operating or
propelling a stationary gas engine, a tractor or a motor boat, if the
motor boat is used for commercial purposes at any time during the period
for which the refund is claimed;

(b) Purchased and used such fuel for cleaning or dyeing or other
commercial use, except when used in motor vehicles operated upon any
highway;

(c) Purchased and exported such fuel from this state, in containers
other than fuel supply tanks of motor vehicles, provided that the person:

(A) Exports the motor vehicle fuel from this state to another
state, territory or country, not including a federally recognized Indian
reservation located wholly or partially within the borders of this state,
where the motor vehicle fuel is unloaded; and

(B) Has a valid motor vehicle fuel dealer’s license or its
equivalent issued by the state, territory or country to which the fuel is
exported and where it is unloaded;

(d) Purchased and exported such fuel in the fuel supply tank of a
motor vehicle and has used such fuel to operate the vehicle upon the
highways of another state, if the user has paid to the other state a
similar motor vehicle fuel tax on the same fuel, or has paid any other
highway use tax the rate for which is increased because such fuel was not
purchased in, and the tax thereon paid, to such state; or

(e) Purchased and used such fuel for small engines that are not
used to propel motor vehicles on highways, including but not limited to
those that power lawn mowers, leaf blowers, chain saws and similar
implements.

(2) When a motor vehicle with auxiliary equipment uses fuel and
there is no auxiliary motor for such equipment or separate tank for such
a motor, a refund may be claimed and allowed as provided by subsection
(4) of this section, except as otherwise provided by this subsection,
without the necessity of furnishing proof of the amount of fuel used in
the operation of the auxiliary equipment. The person claiming the refund
may present to the Department of Transportation a statement of the claim
and be allowed a refund as follows:

(a) For fuel used in pumping aircraft fuel, motor vehicle fuel,
fuel or heating oils or other petroleum products by a power take-off unit
on a delivery truck, refund shall be allowed claimant for tax paid on
fuel purchased at the rate of three-fourths of one gallon for each 1,000
gallons of petroleum products delivered.

(b) For fuel used in operating a power take-off unit on a cement
mixer truck or on a garbage truck, claimant shall be allowed a refund of
25 percent of the tax paid on all fuel used in such a truck.

(3) When a person purchases and uses motor vehicle fuel in a
vehicle equipped with a power take-off unit, a refund may be claimed for
fuel used to operate the power take-off unit provided the vehicle is
equipped with a metering device approved by the department and designed
to operate only while the vehicle is stationary and the parking brake is
engaged; the quantity of fuel measured by the metering device shall be
presumed to be the quantity of fuel consumed by the operation of the
power take-off unit.

(4) Before any such refund may be granted, the person claiming such
refund must present to the department a statement, accompanied by the
original invoices, or reasonable facsimiles approved by the department,
showing such purchases; provided that in lieu of original invoices or
facsimiles, refunds submitted under subsection (1)(d) of this section
shall be accompanied by information showing source of the fuel used and
evidence of payment of tax to the state in which the fuel was used. The
statement shall be made over the signature of the claimant, and shall
state the total amount of such fuel for which the claimant is entitled to
be reimbursed under subsection (1) of this section. The department upon
the presentation of the statement and invoices or facsimiles, or other
required documents, shall cause to be repaid to the claimant from the
taxes collected on motor vehicle fuel such taxes so paid by the claimant.
[Amended by 1959 c.186 §3; 1963 c.257 §2; 1969 c.465 §1; 1971 c.163 §1;
1973 c.135 §1; 1985 c.152 §1; 1997 c.364 §1; 2001 c.820 §4; 2003 c.56 §2] Applications for
refunds made under ORS 319.280, 319.320 and 319.330 must be filed with
the Department of Transportation before the expiration of 15 months from
the date of purchase or invoice, except that unused fuel reported as an
ending inventory on any claim may be included in a subsequent claim if
presented not later than 15 months from the filing date of the claim
which established the inventory. All applications for refunds based upon
exportation of motor vehicle fuel from this state in the fuel supply tank
of a motor vehicle must be filed with the department before the
expiration of 15 months from the last day of the month in which the fuel
was used, or before the expiration of 15 months from the date of an
assessment for unpaid tax by the state in which the fuel was used.
[Amended by 1955 c.730 §9; 1963 c.257 §3; 1979 c.344 §5](1) When motor vehicle fuel is sold to a person who
claims to be entitled to a refund of the tax imposed, the seller of the
motor vehicle fuel shall make and deliver at the time of the sale
separate invoices for each purchase in such form and containing any
information prescribed by the Department of Transportation.

(2) The invoices shall be legibly written and shall be void if any
corrections or erasures appear on the face thereof. Any person who alters
any part of any invoice that will tend to give to the claimant an illegal
gain, shall have the entire claim invalidated. The seller shall for a
period of at least 18 months retain copies of all invoices and make them
available to the department upon request. [Amended by 1953 c.77 §2; 1955
c.730 §10; 1957 c.209 §7](1) The Department of Transportation may require
any person who makes claim for refund of tax upon motor vehicle fuel to
furnish a statement, under oath, giving the occupation, description of
the machines or equipment in which the motor vehicle fuel was used, the
place where used and such other information as the department may require.

(2) The department may investigate claims and gather and compile
such information in regard to the claims as it considers necessary to
safeguard the state and prevent fraudulent practices in connection with
tax refunds and tax evasions. The department may, in order to establish
the validity of any claim, examine the books and records of the claimant
for such purposes. The records shall be sufficient to substantiate the
accuracy of the claim and shall be in such form and contain such
information as the department may require. Failure of the claimant to
maintain such records or to accede to the demand for such examination
constitutes a waiver of all rights to the refund claimed on account of
the transaction questioned. [Amended by 1959 c.186 §4](1) Upon compliance with subsection
(2) or (3) of this section the Department of Transportation shall refund,
in the manner provided in subsection (2) or (3) of this section, the tax
on motor vehicle fuel that is used in the operation of a motor vehicle:

(a) By any person on any road, thoroughfare or property in private
ownership.

(b) By any person on any road, thoroughfare or property, other than
a state highway, county road or city street, for the removal of forest
products, as defined in ORS 321.005, or the products of such forest
products converted to a form other than logs at or near the harvesting
site, or for the construction or maintenance of the road, thoroughfare or
property, pursuant to a written agreement or permit authorizing the use,
construction or maintenance of the road, thoroughfare or property, with
or by:

(A) An agency of the United States;

(B) The State Board of Forestry;

(C) The State Forester; or

(D) A licensee of an agency named in subparagraph (A), (B) or (C)
of this paragraph.

(c) By an agency of the United States or of this state or of any
county, city or port of this state on any road, thoroughfare or property,
other than a state highway, county road or city street.

(d) By any person on any county road for the removal of forest
products, as defined in ORS 321.005, or the products of such forest
products converted to a form other than logs at or near the harvesting
site, if:

(A) The use of the county road is pursuant to a written agreement
entered into with, or to a permit issued by, the State Board of Forestry,
the State Forester or an agency of the United States, authorizing such
person to use such road and requiring such person to pay for or to
perform the construction or maintenance of the county road;

(B) The board, officer or agency that entered into the agreement or
granted the permit, by contract with the county court or board of county
commissioners, has assumed the responsibility for the construction or
maintenance of such county road; and

(C) Copies of the agreements or permits required by subparagraphs
(A) and (B) of this paragraph are filed with the department.

(2) Except for a farmer subject to subsection (3) of this section,
the person or agency, as the case may be, who has paid any tax on such
motor vehicle fuels levied or directed to be paid, as provided by ORS
319.010 to 319.430, is entitled to claim a refund of the tax so paid on
such fuels or for the proportionate part of tax paid on fuels used in the
operation of such vehicles, when part of the operations are over such
roads, thoroughfares or property. The proportionate part shall be based
upon the number of miles traveled by any such vehicle over such roads,
thoroughfares or property as compared to the total number of miles
traveled by such vehicle. To be eligible to claim such refund the person
or agency, as the case may be, shall first establish and maintain a
complete record of the operations, miles traveled, gallons of fuel used
and other information, in such form and in such detail as the department
may prescribe and require, the source of supply of all fuels purchased or
used, and the particular vehicles or equipment in which used. Whenever
any such claim is received and approved by the department, it shall cause
the refund of tax to be paid to the claimant in like manner as provided
for paying of other refund claims.

(3) A farmer who has paid any tax on motor vehicle fuels levied or
directed to be paid, as provided in ORS 319.010 to 319.430, is entitled
to claim a refund of the tax paid on such fuels used in farming
operations in the operation of any motor vehicle on any road,
thoroughfare or property in private ownership. To be eligible to claim
such refund a farmer shall maintain in such form and in such detail as
the department may prescribe and require, a record, supported by purchase
invoices, of all such motor vehicle fuel purchased (including fuel
purchased to operate any motor vehicle on the highway) and, for each and
every motor vehicle operated on the highway, a record of all fuel used
and of all miles traveled on the highway. Whenever any such claim is
received and approved by the department, it shall cause the refund of tax
to be paid to the claimant in like manner as provided for paying of other
refund claims.

(4) As used in subsections (2) and (3) of this section, “farmer”
includes any person who manages or conducts a farm for the production of
livestock or crops but does not include a person who manages or conducts
a farm for the production of forest products, as defined in ORS 321.005,
or the products of such forest products converted to a form other than
logs at or near the harvesting site, or of forest trees unless the
production of such forest products or forest trees is only incidental to
the primary purpose of the farming operation. [Amended by 1961 c.368 §1;
1965 c.64 §1; 1965 c.425 §2; 1967 c.367 §2; 1979 c.344 §6] (1) Whenever
any statement and invoices are presented to the Department of
Transportation showing that motor vehicle fuel or aircraft fuel has been
purchased and used in operating aircraft engines and upon which the full
tax for motor vehicle fuel has been paid, the department shall refund the
tax paid, but only after deducting from the tax paid nine cents for each
gallon of such fuel so purchased and used, except that when such fuel is
used in operating aircraft turbine engines (turbo-prop or jet) the
deduction shall be one cent for each gallon. No deduction provided under
this subsection shall be made on claims presented by the United States or
on claims presented where a satisfactory showing has been made to the
department that such aircraft fuel has been used solely in aircraft
operations from a point within the State of Oregon directly to a point
not within any state of the United States. The amount so deducted shall
be paid on warrant of the Oregon Department of Administrative Services to
the State Treasurer, who shall credit the amount to the State Aviation
Account for the purpose of carrying out the provisions of the state
aviation law. Moneys credited to the account under this section are
continuously appropriated to the Oregon Department of Aviation.

(2) If satisfactory evidence is presented to the Department of
Transportation showing that aircraft fuel upon which the tax has been
paid has been purchased and used solely in aircraft operations from a
point within the State of Oregon directly to a point not within any state
of the United States, the department shall refund the tax paid. [Amended
by 1959 c.505 §6; 1973 c.575 §1; 1977 c.293 §2; 1999 c.935 §26; 1999
c.1037 §§2,4; 2005 c.755 §16]The Department of Transportation, or its duly authorized
agents, may make any examination of the accounts, records, stocks,
facilities and equipment of dealers, brokers, service stations and other
persons engaged in storing, selling or distributing motor vehicle fuel or
other petroleum product or products within this state, and such other
investigations as it considers necessary in carrying out the provisions
of ORS 319.010 to 319.430. If the examinations or investigations disclose
that any reports of dealers or other persons theretofore filed with the
department pursuant to the requirements of ORS 319.010 to 319.430, have
shown incorrectly the amount of gallonage of motor vehicle fuel
distributed or the tax, penalty or interest accruing thereon, the
department may make such changes in subsequent reports and payments of
such dealers or other persons, or may make such refunds, as may be
necessary to correct the errors disclosed by its examinations or
investigations. [Amended by 1987 c.610 §14](1) Except as otherwise provided in ORS
319.010 to 319.430, any credit for erroneous overpayment of tax made by a
dealer taken on a subsequent return or any claim for refund of tax
erroneously overpaid filed by a dealer must be so taken or filed within
three years after the date on which the overpayment was made to the state.

(2) Except in the case of a fraudulent report or neglect to make a
report, every notice of additional tax proposed to be assessed under ORS
319.010 to 319.430 shall be served on dealers within three years from the
date upon which such additional taxes become due. [1955 c.730 §14; 1987
c.610 §15]The Department of Transportation or its duly authorized agents may
at any time during normal business hours examine the books and accounts
of any carrier of motor vehicle fuel operating within this state for the
purpose of checking shipments or use of motor vehicle fuel, detecting
diversions thereof or evasion of taxes on same in enforcing the
provisions of ORS 319.010 to 319.430. Notwithstanding
any other provision of law, the Department of Transportation may enter
into agreements with the governing body of any Indian tribe residing on a
reservation in Oregon to provide refunds to the tribe of state motor
vehicle fuel taxes for fuel purchased on the reservation and used by
tribal members on tribal reservation lands, other than for motor vehicle
fuel used on state highways, county roads or city streets supported by
the State Highway Fund. [1993 c.706 §2]Note: 319.382 was added to and made a part of 319.010 to 319.430 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation. Every
dealer in motor vehicle fuel shall keep a record in such form as may be
prescribed by the Department of Transportation of all purchases,
receipts, sales and distribution of motor fuel. The records shall include
copies of all invoices or bills of all such sales and shall at all times
during the business hours of the day be subject to inspection by the
department or its deputies or other officers duly authorized by the
department. Upon request from the officials to whom is entrusted the
enforcement of the motor fuel tax law of another state, territory,
country or the federal government, the department shall forward to such
officials any information which it may have relative to the import or
export of any motor vehicle fuel by any dealer, provided such other
state, territory, country or federal government furnishes like
information to this state. [Amended by 1955 c.730 §11; 1987 c.610 §16] Every dealer shall maintain
and keep, within the State of Oregon, for a period of three years, all
records of motor vehicle fuel used, sold and distributed within this
state by such dealer, together with stock records, invoices, bills of
lading and other pertinent papers as may be required by the Department of
Transportation. [Amended by 1955 c.730 §12; 1987 c.610 §17] (1) The Department of
Transportation shall promptly turn over the license tax to the State
Treasurer to be disposed of as provided in ORS 802.110.

(2) The revenue from the license tax collected from the use, sale
or distribution of aircraft fuel as imposed by ORS 319.020 (2) shall be
transferred upon certification of the department to the State Treasurer,
who shall credit the certified amount to the State Aviation Account for
the purpose of carrying out the provisions of the state aviation laws.
[Amended by 1955 c.287 §20; 1961 c.146 §2; 1963 c.226 §3; 1969 c.70 §1;
1983 c.338 §909; 1993 c.741 §29; 1999 c.935 §27; 2005 c.755 §17](1) On or before July
15 of each year, the Oregon Department of Administrative Services, after
consultation with the Department of Transportation and the State Marine
Board, shall determine the amount of the motor vehicle fuel tax imposed
under ORS 319.010 to 319.430 during the preceding fiscal year with
respect to fuel purchased and used to operate or propel motor boats. The
amount determined shall be reduced by the amount of any refunds for motor
boats used for commercial purposes actually paid during the preceding
year on account of ORS 319.280 (1)(a).

(2)(a) The Oregon Department of Administrative Services shall
estimate the amount of fuel described in subsection (1) of this section
that is used to operate or propel motor boats by conducting a
statistically valid, unbiased, independent survey of boat owners. The
survey shall be conducted once every four years and shall be designed to
estimate the average daily fuel consumption by motor boats and the total
days of motor boat use per year. The survey shall be used to determine
the amount of the transfer required by subsection (3) of this section for
the first transfer that occurs after the survey is completed. If the tax
rate changes during the fiscal year, the amount of tax to be transferred
shall be prorated based on the percentage of total motor boat use taking
place during each tax period.

(b) In years when no survey is conducted, the amount to be
transferred under subsection (3) of this section shall be calculated by
multiplying the per boat fuel consumption factors from the preceding
survey by the number of motor boats as shown by the annual actual count
of boat registrations. The resulting amount, in gallons per year, shall
be the basis for the determination of the amount to be transferred.

(c) The survey required by paragraph (a) of this subsection shall
be developed by a research department within the Oregon University
System, in consultation with the State Marine Board and the Department of
Transportation. The Oregon Department of Administrative Services shall
contract for the development and conduct of the survey, and the costs
shall be paid by the Department of Transportation. Costs paid by the
Department of Transportation may be deducted from the amount transferred
to the State Marine Board under subsection (3) of this section.

(3) The Oregon Department of Administrative Services shall certify
the amount of the estimate made under subsection (1) of this section, as
reduced by refunds, to the Department of Transportation, to the State
Marine Board and to the State Treasurer. Thereupon, that amount shall be
transferred from the Department of Transportation Driver and Motor
Vehicle Suspense Account to the Boating Safety, Law Enforcement and
Facility Account created under ORS 830.140, and is continuously
appropriated to the State Marine Board for the purposes for which the
moneys in the Boating Safety, Law Enforcement and Facility Account are
appropriated. [1985 c.152 §4; 1993 c.741 §30; 1999 c.296 §1; 2005 c.22
§227](1) On or after October 3, 1989, and on or before
July 15 of each year thereafter, the Oregon Department of Administrative
Services, after consultation with the Department of Transportation and
the Director of the Oregon Department of Aviation shall estimate, using a
methodology approved by the Oregon Transportation Commission, the amount
of the motor vehicle fuel tax imposed under ORS 319.010 to 319.430 during
the preceding fiscal year with respect to motor vehicle fuel purchased
and used in operating aircraft engines and upon which the full tax for
motor vehicle fuel has been paid. The estimate shall be reduced by the
amount of any refunds actually paid on motor vehicle fuel, excluding
those paid on aviation gasoline or jet fuel, during the preceding fiscal
year pursuant to ORS 319.330 (1).

(2) The Oregon Department of Administrative Services shall certify
the amount of the estimate made under subsection (1) of this section to
the Department of Transportation, the Director of the Oregon Department
of Aviation and the State Treasurer. Thereupon, the amount of the
estimate shall be transferred from the Department of Transportation
Driver and Motor Vehicle Suspense Account to the State Aviation Account
and is continuously appropriated to the Oregon Department of Aviation to
carry out the purposes of ORS chapters 835, 836 and 837. [1989 c.101 §2;
1993 c.741 §31; 1999 c.935 §28]Note: 319.417 was added to and made a part of 319.010 to 319.430 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation. All rights and obligations arising under
the provisions of the statutes repealed in section 38, chapter 413,
Oregon Laws 1945, shall not in any way be affected by such repeal. Such
statutes shall be considered in full force and effect for the purpose of
carrying out all duties and obligations contracted or arising under such
statutes, prior to June 16, 1945.USE FUEL TAXORS 319.510 to 319.880 may be cited as the Use
Fuel Tax Law of 1943. As used in ORS
319.510 to 319.880, unless the context clearly indicates a different
meaning:

(1) “Combined weight” means the total empty weight of all vehicles
in a combination plus the total weight of the load carried on that
combination of vehicles.

(2) “Delinquent” means having failed to pay a tax or penalty within
the time provided by law.

(3) “Department” means the Department of Transportation.

(4) “Fuel” means any combustible gas, liquid or material of a kind
used for the generation of power to propel a motor vehicle on the
highways except motor vehicle fuel as defined in ORS 319.010.

(5) “Highway” means every way, thoroughfare and place, of whatever
nature, open to the use of the public for the purpose of vehicular travel.

(6) “Light weight” means the weight of a vehicle when fully
equipped for moving over the highway.

(7) “Motor vehicle” means every self-propelled vehicle operated on
the highway, except an implement of husbandry used in agricultural
operations and only incidentally operated or moved upon the highway.

(8) “Person” means any individual, firm, copartnership, joint
venture, association, corporation, trust, receiver or any group or
combination acting as a unit.

(9) “Seller” means:

(a) A person that sells fuel to a user; or

(b) If the fuel is dispensed at a nonretail facility as defined in
ORS 480.310, the person that owns the user’s accounts and bills the user
for fuel purchased at a nonretail facility.

(10) “To sell fuel for use in a motor vehicle” means to dispense or
place fuel for a price into a receptacle on a motor vehicle, from which
receptacle the fuel is supplied to propel the motor vehicle.

(11) “To use fuel in a motor vehicle” means to receive into any
receptacle on a motor vehicle, fuel to be consumed in propelling the
motor vehicle on the highways of this state; and, if the fuel is received
into the receptacle outside the taxing jurisdiction of the state, “to use
fuel in a motor vehicle” means to consume in propelling the motor vehicle
Notwithstanding any other
provision of law, the Department of Transportation may enter into
agreements with the governing body of any Indian tribe residing on a
reservation in Oregon to provide for the administration of the tax
imposed under ORS 319.510 to 319.880. [2001 c.305 §2] (1) To compensate this state
partially for the use of its highways, an excise tax hereby is imposed at
the rate of 24 cents per gallon on the use of fuel in a motor vehicle.
Except as otherwise provided in subsections (2) and (3) of this section,
100 cubic feet of fuel used or sold in a gaseous state, measured at 14.73
pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable
at the same rate as a gallon of liquid fuel.

(2) One hundred twenty cubic feet of compressed natural gas used or
sold in a gaseous state, measured at 14.73 pounds per square inch of
pressure at 60 degrees Fahrenheit, is taxable at the same rate as a
gallon of liquid fuel.

(3) One and three-tenths liquid gallons of propane at 60 degrees
Fahrenheit is taxable at the same rate as a gallon of other liquid fuel.
[Amended by 1959 c.188 §2; 1967 c.463 §2; 1981 c.698 §2; 1981 c.703 §2;
1983 c.727 §§2,6; 1985 c.209 §13; 1987 c.899 §§9,11,15; 1989 c.865 §2;
1991 c.497 §§8,9; 1995 c.311 §1] No person
shall use fuel in a motor vehicle in this state unless the person holds a
valid user’s license, except that:

(1) A nonresident may use fuel in a motor vehicle not registered in
Oregon for a period not exceeding 30 days without obtaining a user’s
license or the emblem provided in ORS 319.600, if, for all fuel used in a
motor vehicle in this state, the nonresident pays to a seller, at the
time of the sale, the tax provided in ORS 319.530.

(2) No user’s license is required for a person who uses fuel in a
motor vehicle with a combined weight of 26,000 pounds or less if, for all
fuel used in a motor vehicle in this state, the person pays to a seller,
at the time of the sale, the tax provided in ORS 319.530.

(3) No user’s license is required for a person who uses fuel as
described in ORS 319.520 (4) in the vehicles specified in subsection (4)
of this section if the person pays to a seller, at the time of the sale,
the tax provided in ORS 319.530.

(4) Subsection (3) of this section applies to the following
vehicles:

(a) Motor homes as defined in ORS 801.350.

(b) Recreational vehicles as defined in ORS 446.003. [Amended by
1959 c.188 §3; 1977 c.429 §2; 1985 c.265 §1; 1989 c.992 §25; 1991 c.284
§8] A user of
fuel in a motor vehicle required to be licensed under ORS 319.550 shall
apply to the Department of Transportation for a user’s license upon forms
prescribed by the department and shall set forth such information as the
department may require. On receipt of the application, the department may
issue to the applicant a user’s license without charge authorizing the
applicant to use fuel in a motor vehicle in this state. The license is
valid only for the person in whose name it is issued and is valid until
canceled or revoked. [Amended by 1959 c.188 §4; 1977 c.429 §3; 1999 c.769
§21] (1) At the time of filing the
application for a user’s license, the Department of Transportation may
require the user of fuel in a motor vehicle to file with the department,
in such form as shall be prepared by the department, a bond duly executed
by the user as principal with a corporate surety authorized to transact
business in this state. The bond shall be payable to the State of Oregon
conditioned upon faithful performance of all the requirements of ORS
319.510 to 319.880, including the payment of all taxes, penalties and
other obligations of such user arising out of ORS 319.510 to 319.880 and
319.990 (4).

(2) The total amount of the bond or bonds required of any user of
fuel in a motor vehicle shall be fixed by the department and may be
increased or reduced by the department at any time subject to the
limitations provided in this section. The total amount of the bond or
bonds required of any user of fuel in a motor vehicle shall be equivalent
to twice the estimated monthly tax of the user, determined in such manner
as the department considers proper. However, the total amount of the bond
or bonds required of any user of fuel in a motor vehicle shall never be
less than $10. Any bond given in connection with ORS 319.510 to 319.880
shall be a continuing instrument and shall cover any and all periods of
time including the first and all subsequent periods for which a license
may be granted in consequence of the giving of the bond. The liability of
the surety on the bond for the aggregate of all claims which arise
thereunder shall not exceed the amount of the penalty of the bond. No
recovery on any bond or any execution of any new bond shall invalidate
any bond, but the total recoveries under any one bond shall not exceed
the amount of the bond. [Amended by 1959 c.188 §5; 1967 c.359 §692] In lieu of any bond or bonds in
total amount as fixed under ORS 319.570, any user may deposit with the
Department of Transportation, under such terms and conditions as the
department may prescribe, a like amount of lawful money of the United
States or negotiable bonds or other obligations of the United States, the
State of Oregon, or any county of this state, of an actual market value
not less than the amount so fixed by the department. The department shall
turn over to the State Treasurer for safekeeping all such deposits so
received. Any surety on a bond furnished by a user
as provided in ORS 319.570 shall be released and discharged from any and
all liability to the state accruing on the bond after the expiration of
60 days from the date upon which the surety has lodged with the
Department of Transportation a written request to be released and
discharged, but this provision shall not operate to relieve, release or
discharge the surety from any liability already accrued or which accrues
before the expiration of the 60-day period. The department shall
promptly, upon receiving the request, notify the user who furnished the
bond, and unless the user, on or before the expiration of the 60-day
period files a new bond, or makes a deposit in accordance with the
requirements of ORS 319.580, the department forthwith shall cancel the
user’s license.Except as provided in ORS 319.550, a
user of fuel in a motor vehicle shall display an emblem in a conspicuous
place on each motor vehicle in connection with which fuel is used. Each
such emblem shall be issued without charge by the Department of
Transportation upon application by a person holding an uncanceled or
unrevoked user’s license and shall be displayed only upon the motor
vehicle with respect to which it is issued. [Amended by 1959 c.188 §6](1) If any person required to be
licensed under ORS 319.550 uses fuel in a motor vehicle in this state at
a time when the person does not hold a valid user’s license or does not
display a valid authorization or user’s emblem issued by the Department
of Transportation, a penalty of 25 percent of the tax applicable to the
fuel so used shall be imposed. The penalty so imposed shall be in
addition to any other penalty imposed under the provisions of ORS 319.510
to 319.990.

(2) The department may waive any penalty provided by subsection (1)
of this section that is imposed after January 1, 1998, if the department
determines that there was reasonable cause for the failure to hold a
valid user’s license or display a valid authorization or user’s emblem
issued by the department and finds that there was no intent to avoid
payment. [1959 c.188 §8; 1977 c.429 §4; 1997 c.275 §2; 1999 c.769 §13] (1) No person shall sell fuel for use in
a motor vehicle in this state unless the person holds a valid seller’s
license.

(2) A person shall apply to the Department of Transportation for a
seller’s license upon forms prescribed, prepared and furnished by the
department. No charge shall be made for the license. The license is valid
only for the person in whose name it is issued and is valid until
canceled or revoked.

(3) The department may require an applicant for a seller’s license
to file with the department a bond or deposit of not less than $100 under
the same terms and conditions prescribed for users in ORS 319.570,
319.580 and 319.590. [Formerly 319.670](1) The Department of Transportation may
refuse to issue a user’s license or a seller’s license to a person who
applies as provided in ORS 319.560 or 319.621 if the department finds
that the person:

(a) Was the holder of a license revoked under ORS 319.630;

(b) Is applying for a license on behalf of a real party in interest
whose license was revoked under ORS 319.630;

(c) Was an officer, director, owner or managing employee of a
nonindividual licensee whose license was revoked under ORS 319.630;

(d) Owes a debt to the state under ORS 319.510 to 319.880;

(e) Had a license issued by a jurisdiction other than Oregon to
sell or use untaxed use fuel that was revoked or canceled for cause,
whether the license was held by the person as an individual or as an
officer, director, owner or managing employee or on behalf of a real
party in interest;

(f) In any jurisdiction, pleaded guilty to or was convicted of a
crime directly related to the sale, use or distribution of use fuel,
whether as an individual or as an officer, director, owner or managing
employee of a business engaged in the sale or distribution of use fuel;

(g) Had a civil judgment imposed for conduct involving fraud,
misrepresentation, conversion or dishonesty, as an individual or as an
officer, director, owner or managing employee of a business engaged in
the sale or distribution of use fuel;

(h) Misrepresented or concealed a material fact in obtaining a
license or in the reinstatement thereof;

(i) Violated a statute or administrative rule regarding fuel
taxation or distribution;

(j) Failed to cooperate with the department’s investigations by:

(A) Not furnishing requested documents;

(B) Not furnishing when requested to do so a full and complete
written explanation of a matter under investigation by the department; or

(C) Not responding to a subpoena issued by the department; or

(k) Failed to comply with an order issued by the department.

(2) In addition to refusal of a license for reasons specified in
subsection (1) of this section, the department may refuse to issue a
user’s license or seller’s license for any other reason the department
deems sufficient.

(3) Before refusing to issue a license under this section, the
department shall grant the applicant a hearing and shall give the
applicant at least 10 days’ written notice of the time and place of the
hearing. The hearing shall be a contested case hearing under the
provisions of ORS chapter 183.

(4) For purpose of consideration of an application for a license,
the department may inspect or investigate the records of this state or of
any other jurisdiction to verify the information on the application and
to verify the applicant’s criminal and licensing history. [1999 c.769 §20] (1) The
Department of Transportation may revoke the license of a user or seller
if the user or seller fails to comply with any provision of ORS 319.510
to 319.880 or any rule or regulation adopted under ORS 319.510 to
319.880. Before revoking the license the department shall serve written
notice on the person ordering the person to appear before the department
at a time not less than 10 days after such service and show cause why the
license should not be revoked. The notice shall be served in the manner
prescribed by ORS 319.760 (3).

(2) A new license shall not be issued to a person whose license has
been revoked unless it appears to the satisfaction of the department that
the person will comply with the provisions of ORS 319.510 to 319.880 and
the rules and regulations adopted under ORS 319.510 to 319.880. [Amended
by 1959 c.188 §10] If any person
to whom a license has been issued pursuant to ORS 319.550 to 319.600
ceases using fuel within this state for a period of six months, the
person shall immediately request in writing that the Department of
Transportation cancel the license. On receipt of the request the
department shall cancel the license.If any person ceases using fuel within this state in
connection with a motor vehicle with respect to which an emblem has been
issued pursuant to ORS 319.600 but continues using fuel within this state
in connection with another motor vehicle or other motor vehicles, the
person shall immediately notify the Department of Transportation. Any person whose license has been
revoked or canceled pursuant to ORS 319.630 or 319.640, or who is
required by ORS 319.650 to notify the Department of Transportation that
such person has ceased using fuel within this state in connection with a
motor vehicle, immediately shall remove from the motor vehicle on which
it is displayed and shall destroy or, if the department so requests,
shall return to the department each emblem issued to such person under
ORS 319.600 or the emblem issued with respect to the motor vehicle in
connection with which such person has ceased using fuel within this
state, as the case may be. (1) The seller of fuel
for use in a motor vehicle shall collect the tax provided by ORS 319.530
at the time the fuel is sold, unless:

(a) The vehicle into which the seller delivers or places the fuel
bears a valid permit or user’s emblem issued by the Department of
Transportation; or

(b) The fuel is dispensed at a nonretail facility, as defined in
ORS 480.310, in which case the seller shall collect any tax owed at the
same time the seller collects the purchase price from the person to whom
the fuel was dispensed at the nonretail facility. A seller is not
required to collect the tax under this paragraph from a person who
certifies to the seller that the use of the fuel is exempt from the tax
imposed under ORS 319.530.

(2) The department shall supply each seller of fuel for use in a
motor vehicle with a chart which sets forth the tax imposed on given
quantities of fuel. [1959 c.188 §12; 1971 c.149 §1; 1977 c.429 §5; 1997
c.275 §3; 2003 c.99 §2] (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:

(a) The seller’s name and address;

(b) The date;

(c) The amount of the sale in gallons; and

(d) The name and address of the user.

(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:

(a) The identification plate number, if the vehicle bears an
identification plate issued by the department;

(b) The emblem number, if the vehicle bears a user’s emblem;

(c) The temporary pass number or the receipt number, if the vehicle
bears no valid user’s emblem or identification plate issued by the
department; or

(d) The license plate number if the vehicle bears no valid user’s
emblem or permit issued by the department.

(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:

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

(b) For which the tax under ORS 319.530 must be paid at the time of
sale under ORS 319.665. [1959 c.188 §13; 1981 c.433 §1; 1989 c.992 §26;
1991 c.284 §9; 1997 c.275 §4; 2001 c.567 §2] Except as provided in ORS
319.692, the seller of fuel for use in a motor vehicle shall report to
the Department of Transportation on or before the 20th day of each month,
the amount of fuel sold, during the preceding calendar month, subject to
the tax provided by ORS 319.530 and such other information pertaining to
fuel handled as the department may require. The department may prescribe
the form of the report. [1959 c.188 §14; 1963 c.226 §6] The seller of fuel for use in a
motor vehicle shall remit to the Department of Transportation with each
report required by ORS 319.675 all the tax due on the amount of fuel sold
less four percent, which the seller shall retain. [1959 c.188 §15; 1977
c.429 §6](1) Except as provided in subsection (2)
of this section and ORS 319.692, each user of fuel in a motor vehicle
required to be licensed under ORS 319.550 shall, on or before the 20th
day of each month, file with the Department of Transportation a report
showing the amount of fuel used during the immediately preceding calendar
month by the user and such other information as the department may
require for the purposes of ORS 319.510 to 319.880. The reports shall be
in the form prescribed by the department. Each report shall be
accompanied by a remittance payable to the department for the amount of
all the tax shown by the report to be due and payable. Any tax paid to a
seller is a credit against the amount of tax otherwise due and payable to
the state under ORS 319.510 to 319.880 or 825.474, 825.476 and 825.480.
Also, when filing a monthly tax report, a user may, in lieu of claiming a
refund, take a deduction or credit for the tax on any fuel which would
otherwise be subject to refund under ORS 319.831 (1).

(2) Each user of fuel in a motor vehicle with a light weight of
less than 8,000 pounds required to be licensed under ORS 319.550 may file
an annual report of all fuel used upon Oregon highways. The report for
each calendar year shall be filed on or before March 1 of the year
following and shall be accompanied by a remittance payable to the
department of all the tax shown to be due and payable on the amount of
fuel used. [Amended by 1959 c.188 §16; 1963 c.226 §7; 1971 c.149 §2; 1977
c.429 §7](1) Whenever in the judgment of the Department
of Transportation the average monthly tax to be paid by a use fuel seller
or user will be less than $300, the department may authorize the seller
or user to file quarterly tax reports in lieu of the monthly tax reports
required by ORS 319.675 and 319.690. The quarterly reports so authorized,
and accompanying remittances as shown thereon to be due and payable,
shall be filed on or before the due dates as follows: First quarter,
April 20; second quarter, July 20; third quarter, October 20; fourth
quarter, January 20. Any provisions of ORS 319.675 and 319.690 otherwise
applicable to the filing of monthly reports and remittances shall be
applicable to the quarterly filings.

(2) Whenever in the judgment of the department the average annual
tax to be paid by a use fuel seller or user will be less than $100, the
department may authorize the seller or user to file annual tax reports in
lieu of the monthly tax reports required by ORS 319.675 and 319.690. The
annual reports authorized by this subsection, and accompanying
remittances as shown on the reports to be due and payable, shall be filed
on or before January 20 following the year for which the reports are
filed. Any provisions of ORS 319.675 and 319.690 otherwise applicable to
the filing of monthly reports and remittances shall be applicable to the
annual filings. [1963 c.226 §5; 1985 c.265 §2; 1989 c.992 §27](1) Except as provided in subsection (2) of this section, if any
user or seller is delinquent in remitting the tax provided by ORS 319.530
on the date specified in ORS 319.690, 319.675, 319.681 or 319.692, a
penalty of 10 percent of the amount of the tax due shall be added to the
amount due and the total shall immediately be due and payable.

(2) If the Department of Transportation determines that the
delinquency was due to reasonable cause and without any intent to avoid
payment, the penalty provided by subsection (1) of this section may be
waived.

(3)(a) If the excise tax imposed by ORS 319.530 is not paid as
required by ORS 319.690, 319.675, 319.681 or 319.692, interest shall be
charged at the rate of 0.0329 percent per day until the tax and interest
have been paid in full.

(b) If the excise tax imposed by ORS 319.530 is overpaid, the
department may credit interest to the account of the taxpayer in the
amount of 0.0329 percent per day up to a maximum amount that equals any
interest assessed against the taxpayer under paragraph (a) of this
subsection in any given audit period.

(4) No seller or user who incurs a tax liability as provided in ORS
319.510 to 319.880 shall knowingly and willfully fail to report and pay
the tax liability to the department as required by ORS 319.510 to
319.880. [1959 c.188 §18; 1963 c.226 §8; 1971 c.149 §3; 1987 c.158 §51;
1987 c.610 §18; 1999 c.769 §14](1) Every user of fuel in a motor vehicle required to
be licensed under ORS 319.550 shall keep a record of fuel used and be
prepared to prove that all the tax due and payable on fuel used has been
paid. An invoice, described in ORS 319.671, properly filled out, is proof
that any tax due which is shown on the invoice as paid was paid for the
fuel covered by the invoice. The user’s record of fuel used for any
purpose, other than fuel obtained from a seller who collected the tax,
shall indicate the date the fuel was obtained, the name and address of
the seller from whom the fuel was obtained, and the amount of fuel
obtained, in gallons.

(2) In lieu of maintaining an actual record of fuel used, a user
required to be licensed under ORS 319.550 who operates a motor vehicle
with a light weight of less than 8,000 pounds may maintain an accurate
record of miles operated upon Oregon highways. The gallons of taxable
fuel used shall be computed by applying a reasonable miles per gallon
figure to the Oregon miles operated. The Department of Transportation
shall determine whether the miles per gallon figure is reasonable and its
decision shall be final.

(3) Every seller of fuel for any purpose shall keep a record of
fuel sold for any purpose and shall be prepared to prove that all the tax
provided by ORS 319.530 has been remitted to the department. The
department may specify the form of the seller’s record.

(4) Every seller, and every user of fuel in a motor vehicle
required to be licensed under ORS 319.550 shall preserve in this state
for a period of three years all records of fuel used or fuel sold,
together with invoices and any other relevant records or papers which may
be specified by the department.

(5) The department or its authorized agent may examine every user’s
or seller’s records and papers required to be preserved by subsection (4)
of this section at any time during normal business hours. [1959 c.188
§§19,20,21,22; 1971 c.149 §4; 1977 c.429 §8] The tax and the penalty imposed upon a user of
fuel in a motor vehicle by ORS 319.510 to 319.880 shall constitute a lien
upon, and shall have the effect of an execution duly levied against, any
motor vehicle in connection with which the taxable use is made, attaching
at the time of such use. The lien shall not be removed until the tax has
been paid or the motor vehicle subject to the lien has been sold in
payment of such tax. The lien is paramount to all private liens or
encumbrances of whatever character upon the motor vehicle and to the
rights of any conditional vendor or any other holder of the legal title
in or to the motor vehicle. [Amended by 1959 c.188 §23]If a user or seller is delinquent in the
payment of any obligation imposed under ORS 319.510 to 319.880, the
Department of Transportation may give notice of the amount of such
delinquency by registered or certified mail to all persons having in
their possession or under their control any credits or other personal
property belonging to the user or seller, or owing any debts to such user
or seller, at the time of the receipt by them of the notice. Thereafter
any person so notified shall neither transfer nor make other disposition
of such credits, personal property or debts until the department has
consented to a transfer or other disposition or until 30 days have
elapsed from and after the receipt of the notice. All persons so notified
shall, within five days after the receipt of the notice, advise the
department of all such credits, personal property or debts in their
possession, under their control or owing by them, as the case may be.
[Amended by 1959 c.188 §24](1) Whenever any user is delinquent in the payment of any
obligation imposed under ORS 319.510 to 319.880, the Department of
Transportation may proceed to collect the amount due from the user in the
manner prescribed in this section.

(2) The department shall seize any motor vehicle subject to the
lien provided for by ORS 319.700 and thereafter sell it at public auction
to pay such obligation and any and all costs that may have been incurred
on account of the seizure and sale.

(3) Notice of the intended sale and the time and place thereof
shall be given to the delinquent user and to all persons appearing of
record to have an interest in the motor vehicle. The notice shall be
given in writing at least 10 days before the date set for the sale by
enclosing it in an envelope addressed to the user at the address as it
appears in the records of the department and, in the case of any person
appearing of record to have an interest in the motor vehicle, addressed
to the person at the last-known residence or place of business, and
depositing the envelope in the United States mail, postage prepaid. In
addition, the notice shall be published at least three times, the first
of which shall be not less than 10 days before the date set for the sale,
in a newspaper of general circulation published in the county in which
the motor vehicle seized is to be sold. If there is no newspaper of
general circulation in the county, the notice shall be posted in three
public places in the county for such period of 10 days.

(4) The notice shall contain a description of the motor vehicle to
be sold, together with a statement of the amount due under ORS 319.510 to
319.880, the name of the user and the further statement that unless such
amount is paid before the time fixed in the notice the motor vehicle will
be sold in accordance with law and such notice.

(5) The department shall then proceed to sell the motor vehicle in
accordance with the law and the notice, and shall deliver to the
purchaser a bill of sale which shall vest title in the purchaser. If upon
any such sale the moneys received exceed the amount due to the state
under ORS 319.510 to 319.880 from the delinquent user, the excess shall
be returned to the user and the receipt obtained therefor. If any person
having an interest in or lien upon the motor vehicle has filed with the
department prior to the sale notice of such interest or lien, the
department shall withhold payment of any such excess to the user pending
a determination of the rights of the respective parties thereto by a
court of competent jurisdiction. If for any reason the receipt of the
user shall not be available, the department shall deposit the excess with
the State Treasurer as trustee for the user or for the heirs, successors
or assigns of the user. [Amended by 1999 c.59 §79](1) Whenever any user or seller is
delinquent in the payment of any obligation under ORS 319.510 to 319.880,
the Department of Transportation may transmit notice of the delinquency
to the Attorney General who shall at once proceed to collect by
appropriate legal action the tax and penalty due.

(2) In any suit brought to enforce the rights of the state under
ORS 319.510 to 319.880, a certificate by the department showing the
delinquency is prima facie evidence of the amount of the obligation, of
the delinquency thereof and of compliance by the department with all
provisions of ORS 319.510 to 319.880 relating to the obligation. [Amended
by 1959 c.188 §25](1) If a person fails to pay in full any obligation due
under ORS 319.510 to 319.880, the Department of Transportation may issue
a warrant under the department’s official seal directed to the sheriff of
any county of the state commanding the sheriff to levy upon and sell the
real and personal property of the person found within that county, for
payment of the amount of the obligation and the cost of executing the
warrant, and to return the warrant to the department and pay to the
department the money collected from the sale by the time specified in the
warrant, not less than 60 days from the date of the warrant.

(2) The sheriff shall, within five days after the receipt of the
warrant, record with the clerk of the county a copy of the warrant. The
clerk shall enter in the County Clerk Lien Record the name of the person
mentioned in the warrant, the amount of the obligation for which the
warrant is issued and the date when the copy is recorded. The amount of
the warrant shall become a lien upon the title to and interest in
property of the person against whom it is issued in the same manner as a
judgment that creates a judgment lien under ORS chapter 18.

(3) The sheriff shall proceed upon the warrant in all respects,
with like effect and in the same manner prescribed by law in respect to
executions issued against property upon judgment of a court of record,
and shall be entitled to the same fees for services in executing the
warrant, to be added to and collected as a part of the warrant liability.

(4) In the discretion of the Department of Transportation, a
warrant of like terms, force and effect to levy upon funds of the person
in possession of the Department of Revenue may be issued and directed to
any agent authorized by the Department of Transportation to collect taxes
payable under ORS 319.510 to 319.880, and in the execution thereof the
agent shall have all of the powers conferred by law upon sheriffs but is
entitled to no fee or compensation in excess of actual expenses paid in
the performance of such duty. [1999 c.769 §9; 2003 c.576 §201] (1) The Department of
Transportation may engage the services of a collection agency to collect
any obligation due to the state under ORS 319.510 to 319.880. The
department may engage the services by entering into agreements to pay
reasonable charges on a contingent fee or other basis.

(2) The department may assign to the collection agency, for
collection purposes only, any of the obligations due the state under ORS
319.510 to 319.880.

(3) The collection agency may bring such actions or take such
proceedings, including attachment and garnishment proceedings, as may be
necessary. [1999 c.769 §10] (1) Any obligation due the state
assigned to a collection agency pursuant to ORS 319.744 that remains
uncollected for two years after the date of such assignment meets the
criteria for uncollectibility formulated pursuant to ORS 293.240, and may
be assigned to the Secretary of State.

(2) ORS 293.245 applies to any obligation due the state assigned to
the Secretary of State pursuant to subsection (1) of this section. [1999
c.769 §11](1) If the Department of Transportation is not satisfied that a
report filed or amount of tax or penalty paid to the state by any user or
seller is correct, the department may assess the tax and penalty due
based upon any information available to the department.

(2) If a seller fails to account satisfactorily for any fuel sold
or disposed of, it shall be presumed that the fuel not accounted for was
sold to users for use in motor vehicles and the department shall assess
the tax and penalty due against the seller.

(3) The department shall give to the user or seller written notice
of the assessment. The notice may be served personally or by mail. If
made by mail, service shall be made by depositing the notice in the
United States mail, postage prepaid, addressed to the user or seller at
the address as it appears in the records of the department. [Amended by
1959 c.188 §26] (1)
If any user or seller fails to make a report required by ORS 319.510 to
319.880, the Department of Transportation shall make an estimate, based
upon any information available to the department, for the month or months
with respect to which the user or seller failed to make a report, and
assess the tax and penalty due from the user or seller under ORS 319.510
to 319.880.

(2) The department shall give to the user or seller written notice
of the assessment in the manner prescribed by ORS 319.760 (3). [Amended
by 1959 c.188 §27] (1) Any user or seller against
whom an assessment is made under ORS 319.760 and 319.780 may petition for
a reassessment within 30 days after service of notice of the assessment.
If a petition is not filed within the 30-day period, the amount of the
assessment becomes conclusive.

(2) If a petition for reassessment is filed within the 30-day
period the Department of Transportation shall reconsider the assessment
and, if requested in the petition, shall grant the user or seller an oral
hearing and give the user or seller 10 days’ notice of the time and place
thereof. The department may continue the hearing from time to time. The
department shall serve on the petitioner notice of its finding upon
reassessment. If the finding is that a tax or penalty is delinquent, the
petitioner shall pay to the department, within 30 days after notice is
served, all the tax or penalty found to be delinquent.

(3) Notice required by this section shall be served in the manner
prescribed by ORS 319.760 (3). [Amended by 1959 c.188 §28] Any person aggrieved by a finding,
order or determination by the Department of Transportation under ORS
319.630 or 319.790 may appeal therefrom to the circuit court of the
county in which the person resides. Such appeal shall be taken within 60
days from the date of the entry or making of such order, finding or
determination and in the manner provided by law for appeals in actions at
law. [1959 c.188 §30]
Except in the case of an alleged fraudulent report, or neglect or refusal
to make a report, no notice of assessment shall be served on the user or
seller after three years have expired since the alleged erroneous report
was filed or a report should have been filed. [Amended by 1959 c.188 §31] (1) If
the Department of Transportation determines any amount of tax or penalty
has been paid more than once or has been erroneously or illegally
collected, the department shall credit such amount against any amounts
then due from the user or seller under ORS 319.510 to 319.880 or 319.990
(4) and shall refund any balance to the user or seller, the successor,
administrator or executor of the user or seller.

(2) A user or seller may claim a credit or refund for any amount of
tax or penalty which the user or seller has paid more than once or which
the user or seller has paid or which has been collected erroneously or
illegally. No such claim for a credit or refund shall be allowed unless
the claim is filed with the department within three years from the date
of the payment or collection or, with respect to an assessment made under
ORS 319.760 and 319.780, within six months after the assessment becomes
conclusive, whichever period expires the later. Every such claim must be
in writing and must state the specific grounds upon which it is founded.
Failure to file such claim within the time prescribed in this section
shall constitute waiver of any and all demands against this state on
account of overpayments under ORS 319.510 to 319.880. Within 30 days of
allowing or disallowing any such claim in whole or in part, the
department shall serve notice of such action on the claimant. The service
shall be made in the manner prescribed by ORS 319.760 (3). [Amended by
1959 c.188 §32](1) If a user obtains fuel for use in
a motor vehicle in this state and pays the use fuel tax on the fuel
obtained, the user may apply for a refund of that part of the use fuel
tax paid which is applicable to use of the fuel to propel a motor vehicle:

(a) In another state, if the user pays to the other state an
additional tax on the same fuel;

(b) Upon any road, thoroughfare or property in private ownership;

(c) Upon any road, thoroughfare or property, other than a state
highway, county road or city street, for the removal of forest products,
as defined in ORS 321.005, or the products of such forest products
converted to a form other than logs at or near the harvesting site, or
for the construction or maintenance of the road, thoroughfare or
property, pursuant to a written agreement or permit authorizing the use,
construction or maintenance of the road, thoroughfare or property, with
or by:

(A) An agency of the United States;

(B) The State Board of Forestry;

(C) The State Forester; or

(D) A licensee of an agency named in subparagraph (A), (B) or (C)
of this paragraph;

(d) By an agency of the United States or of this state or of any
county, city or port of this state on any road, thoroughfare or property,
other than a state highway, county road or city street;

(e) By any incorporated city or town of this state;

(f) By any county of this state or by any road assessment district
formed under ORS 371.405 to 371.535;

(g) Upon any county road for the removal of forest products as
defined in ORS 321.005, or the products of such forest products converted
to a form other than logs at or near the harvesting site, if:

(A) Such use upon the county road is pursuant to a written
agreement entered into with, or to a permit issued by, the State Board of
Forestry, the State Forester or an agency of the United States,
authorizing such user to use such road and requiring such user to pay for
or to perform the construction or maintenance of the county road;

(B) The board, officer or agency that entered into the agreement or
granted the permit, by contract with the county court or board of county
commissioners, has assumed the responsibility for the construction or
maintenance of such county road; and

(C) Copies of the agreements or permits required by subparagraphs
(A) and (B) of this paragraph are filed with the Department of
Transportation;

(h) By a school district or education service district of this
state or the contractors of a school district or education service
district, for those vehicles being used to transport students;

(i) By a rural fire protection district organized under the
provisions of ORS chapter 478;

(j) By any district, as defined in ORS chapter 198, that is not
otherwise specifically provided for in this section; or

(k) By any state agency, as defined in ORS 240.855.

(2) An application for a refund under subsection (1) of this
section shall be filed with the department within 15 months after the
date the use fuel tax, for which a refund is claimed, is paid.

(3) The application for a refund provided by subsection (1) of this
section shall include a signed statement by the applicant indicating the
amount of fuel for which a refund is claimed, and the way in which the
fuel was used which qualifies the applicant for a refund. If the fuel
upon which the refund is claimed was obtained from a seller to whom the
use fuel tax was paid, the application shall be supported by the invoices
which cover the purchase of the fuel. If the applicant paid the use fuel
tax directly to the department, the applicant shall indicate the source
of the fuel and the date it was obtained.

(4) The department may require any person who applies for a refund
provided by subsection (1) of this section to furnish a statement, under
oath, giving the person’s occupation, description of the machines or
equipment in which the fuel was used, the place where used and such other
information as the department may require. [1959 c.188 §§34,35,36(1);
1961 c.542 §1; 1963 c.257 §4; 1965 c.425 §3; 1967 c.367 §3; 1971 c.118
§2; 1979 c.344 §7; 1999 c.696 §1; 2001 c.927 §1] The Department of
Transportation may investigate refund applications and gather and compile
such information in regard to the applications as it considers necessary
to safeguard the state and prevent fraudulent practices in connection
with tax refunds and tax evasions. The department may, in order to
establish the validity of any application, examine the books and records
of the applicant for such purposes. Failure of the applicant to accede to
the demand for such examination constitutes a waiver of all rights to a
refund on account of the transaction questioned. [1959 c.188 §36(2)] The Department of
Transportation hereby is charged with the enforcement of the provisions
of ORS 319.510 to 319.880 and 319.990 (4), and hereby is authorized to
prescribe, adopt and enforce rules and regulations relating to the
administration and enforcement thereof. For the purposes of the proper
administration of ORS 319.510 to 319.880 and 319.990 (4) and to prevent
evasion of the tax imposed by ORS 319.530, it shall be presumed, until
the contrary is established under such reasonable rules as the Department
of Transportation may adopt, that all fuel received into or delivered
into any receptacle on a motor vehicle from which receptacle fuel is
supplied to propel such motor vehicle is consumed in propelling such
motor vehicle on the highways of this state. [Amended by 1959 c.188 §37](1) Every person producing, manufacturing,
importing, distributing, storing, transporting or otherwise handling fuel
shall maintain and keep in this state for a period of not less than three
years such records, receipts, invoices and other pertinent papers in such
form as the Department of Transportation may require.

(2) The department may examine during normal business hours the
books, papers, records and equipment of any person producing,
manufacturing, importing, distributing, storing, transporting or
otherwise handling fuel and may investigate the character of the
disposition which any such person makes of fuel in order to determine
whether all taxes due under ORS 319.510 to 319.880 are being properly
reported and paid. [Amended by 1959 c.188 §38] It is unlawful for
the Department of Transportation, or any person having an administrative
duty under ORS 319.510 to 319.880, to divulge the business affairs,
operations, or information obtained by an investigation of records and
equipment of any user or other person visited or examined in the
discharge of official duty, or the amount or source of income, profits,
losses, expenditures or any particular thereof, set forth or disclosed in
any report, or to permit any report or copy thereof or any book
containing any abstract or particulars thereof to be seen or examined by
any person except as provided by law. However, the department may
authorize examination of such reports by, and the giving of information
therein contained to other state officers, or tax officers of another
state or the federal government if a reciprocal arrangement exists. (1) No person shall intentionally make a
false statement in any report, petition or application required or
permitted by ORS 319.510 to 319.880.

(2) No person shall intentionally collect, or attempt to collect or
receive a refund of a tax or penalty paid to the Department of
Transportation under ORS 319.510 to 319.880 to which the person is not
entitled.

(3) No person shall intentionally aid or assist another person to
violate any provision of ORS 319.510 to 319.880. [1959 c.188 §§40,41,42] All money received by the Department
of Transportation pursuant to ORS 319.510 to 319.880 shall be turned over
promptly to the State Treasurer and shall be disposed of as provided in
ORS 802.110. [Amended by 1955 c.287 §22; 1961 c.146 §3; 1969 c.70 §2;
1983 c.338 §910]PENALTIES (1) Any person who violates any of the
provisions of ORS 319.010 to 319.430, or any person who makes any false
statement in any statement required by ORS 319.010 to 319.430 for the
refund of any money or tax as provided in ORS 319.010 to 319.430, or who
collects or causes to be repaid to the person or any person any tax,
without being entitled to it under the provisions of ORS 319.010 to
319.430, shall, upon conviction, be punished by a fine of not more than
$1,000, or by imprisonment in the county jail not more than six months,
or both.

(2) Violation of ORS 319.180 (6) or 319.694 (4) is theft of public
money and, upon conviction, is punishable as provided in ORS 164.043 to
164.057.

(3) Violation of any provision of ORS 319.240 (4) and (5) is
punishable, upon conviction, by a fine of not more than $5,000, or by
imprisonment in the county jail not exceeding six months, or both.

(4) Violation of any provision of ORS 319.510 to 319.880 is a
misdemeanor.

(5) Justice courts have concurrent jurisdiction with the circuit
court of all violations under the provisions of ORS 319.010 to 319.125
and 319.190 to 319.430, 319.510 to 319.880 or this section. [Amended by
1959 c.188 §43; 1961 c.261 §3; 1971 c.743 §355; 1987 c.610 §19; 1987
c.907 §15; 1999 c.769 §15]

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USA Statutes : oregon