2007 ORS § 319.671¹
When invoices required
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(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 (Imposition of tax) must be paid at the time of sale under ORS 319.665 (Seller to collect tax). [1959 c.188 §13; 1981 c.433 §1; 1989 c.992 §26; 1991 c.284 §9; 1997 c.275 §4; 2001 c.567 §2]