Chapter 319 Motor Vehicle and Aircraft Fuel Taxes

Motor Vehicle Fuel And Aircraft Fuel Taxes

§ 319.010		Definitions for ORS 319.010 to 319.430
§ 319.020		Monthly statement by dealer
§ 319.030		License required to be dealer in motor vehicle fuel
§ 319.040		Application for and issuance of dealer's license
§ 319.042		Grounds for refusal to issue dealer license
§ 319.050		Performance bond
§ 319.051		Conditions for reduced bond amount
§ 319.052		Conditions for increased bond amount

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Use Fuel Tax

§ 319.510		Short title
§ 319.520		Definitions for ORS 319.510 to 319.880
§ 319.525		Agreements with Indian tribes
§ 319.530		Imposition of tax
§ 319.550		User's license required to use fuel
§ 319.560		Application for and issuance of user's license
§ 319.570		Faithful performance bond
§ 319.580		Deposit in lieu of bond

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Penalties

§ 319.990

Penalties

§ 319.053		Amount of bond when twice license tax is less than $1,000
§ 319.060		Deposit in lieu of bond
§ 319.070		Release of surety
§ 319.080		Additional bond or deposit
§ 319.090		Immediate collection of tax and interest
§ 319.096		Suspension of license
§ 319.098		Contesting license suspension
§ 319.100		Revocation of license
§ 319.102		Notice to dealers of suspension or revocation of another dealer's license
§ 319.110		Cancellation of license on request of dealer or when licensee no longer a dealer
§ 319.120		Remedies cumulative
§ 319.125		Change of ownership
§ 319.180		Payment of tax
§ 319.182		Collection of delinquent tax, interest or penalty
§ 319.184		Use of collection agency
§ 319.186		Uncollectible tax, interest or penalty
§ 319.190		Monthly statement of dealer
§ 319.192		Refund to dealer of uncollectible taxes
§ 319.200		Assessing tax and penalty where dealer fails to report
§ 319.210		Billing purchasers
§ 319.220		Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited
§ 319.230		Transporting motor vehicle fuel in bulk
§ 319.240		Exemption of export fuel
§ 319.250		Certain sales to Armed Forces exempted
§ 319.260		Fuel in vehicles coming into or leaving state not taxed
§ 319.270		Fuel sold or distributed to dealers
§ 319.275		Liability for taxes, interest and penalties when person importing fuel does not hold license
§ 319.280		Refunds generally
§ 319.290		Limitation on applications for refunds
§ 319.300		Seller to give invoice for each purchase made by person entitled to refund
§ 319.310		Claims for refunds may be required to be under oath
§ 319.320		Refund of tax on fuel used in operation of vehicles over certain roads or private property
§ 319.330		Refunds to purchasers of fuel for aircraft
§ 319.370		Examinations and investigations
§ 319.375		Limitation on credit for or refund of overpayment and on assessment of additional tax
§ 319.380		Examining books and accounts of carrier of motor vehicle fuel
§ 319.382		Agreements for refunds to Indian tribes
§ 319.390		Records to be kept by dealers
§ 319.400		Records to be kept three years
§ 319.410		Disposition of tax moneys
§ 319.415		Estimate of tax on fuel used for boats
§ 319.417		Estimate of tax on fuel used in aircraft
§ 319.420		ORS 319.510 to 319.880 not affected
§ 319.430		Savings clause

§ 319.590		Release of surety
§ 319.600		Display of emblem
§ 319.611		Penalty for unlicensed use of fuel or nondisplay of authorization or emblem
§ 319.621		Seller's license
§ 319.628		Grounds for refusal to issue user's or seller's license
§ 319.630		Revocation of license
§ 319.640		Cancellation of license on request of user
§ 319.650		Notifying department upon ceasing to use fuel in connection with motor vehicle
§ 319.660		Removal of emblem
§ 319.665		Seller to collect tax
§ 319.671		When invoices required
§ 319.675		Seller's report to department
§ 319.681		Payment of tax by seller
§ 319.690		Monthly report of user
§ 319.692		Quarterly reports if average monthly tax under $300
§ 319.694		Penalty for delinquency in remitting tax
§ 319.697		Records required of sellers and users
§ 319.700		Tax as lien
§ 319.720		Delinquency in payment
§ 319.730		Collection of delinquent payment by seizure and sale of motor vehicle
§ 319.740		Action by Attorney General to collect delinquency
§ 319.742		Collection of delinquent obligation generally
§ 319.744		Use of collection agency
§ 319.746		Uncollectible obligation
§ 319.760		Assessment of deficiency
§ 319.780		Assessing tax and penalty upon failure to make report
§ 319.790		Petition for reassessment
§ 319.801		Appeal to circuit court
§ 319.810		Time limitation on service of notice of additional tax
§ 319.820		Refund of tax erroneously or illegally collected
§ 319.831		Refund of tax on fuel used in operation of vehicle over certain roads or private property
§ 319.835		Investigation of refund applications
§ 319.840		Enforcement
§ 319.850		Presumption of use
§ 319.860		Producers, distributors and others to keep records
§ 319.870		Results of investigations to be private
§ 319.875		Prohibitions
§ 319.880		Disposition of moneys