2013 ORS § 319.692¹
Quarterly reports if average monthly tax under $300
  • when annual reports authorized

(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 (Sellers report to department) and 319.690 (Monthly report of user). 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 (Sellers report to department) and 319.690 (Monthly report of user) 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 (Sellers report to department) and 319.690 (Monthly report of user). 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 (Sellers report to department) and 319.690 (Monthly report of user) 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]