2011 ORS § 319.690¹
Monthly report of user
  • remittance
  • credit against taxes
  • annual reports of certain users
  • rules

(1) Except as provided in subsection (2) of this section and ORS 319.692 (Quarterly reports if average monthly tax under $300), each user of fuel in a motor vehicle required to be licensed under ORS 319.550 (Users license required to use fuel) 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 (Short title) to 319.880 (Disposition of moneys). The department shall prescribe the form of the report. The user shall file the report with the department in the manner provided by the department by rule. 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 (Short title) to 319.880 (Disposition of moneys) or 825.474 (Motor carrier tax for use of highways),