2007 ORS § 319.260¹
Fuel in vehicles coming into or leaving state not taxed

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 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause). 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 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) and 319.990 (Penalties) applying to dealers. [Amended by 1987 c.610 §12a]