2011 ORS § 319.697¹
Records required of sellers and users
  • alternative records for certain users

(1) Every user of fuel in a motor vehicle required to be licensed under ORS 319.550 (Users license required to use fuel) shall keep a record of fuel used and be prepared to prove that all the tax due and payable on fuel used has been paid. An invoice, described in ORS 319.671 (When invoices required), properly filled out, is proof that any tax due which is shown on the invoice as paid was paid for the fuel covered by the invoice. The users record of fuel used for any purpose, other than fuel obtained from a seller who collected the tax, shall indicate the date the fuel was obtained, the name and address of the seller from whom the fuel was obtained, and the amount of fuel obtained, in gallons.

(2) In lieu of maintaining an actual record of fuel used, a user required to be licensed under ORS 319.550 (Users license required to use fuel) who operates a motor vehicle with a light weight of less than 8,000 pounds may maintain an accurate record of miles operated upon Oregon highways. The gallons of taxable fuel used shall be computed by applying a reasonable miles per gallon figure to the Oregon miles operated. The Department of Transportation shall determine whether the miles per gallon figure is reasonable and its decision shall be final.

(3) Every seller of fuel for any purpose shall keep a record of fuel sold for any purpose and shall be prepared to prove that all the tax provided by ORS 319.530 (Imposition of tax) has been remitted to the department. The department may specify the form of the sellers record.

(4) Every seller, and every user of fuel in a motor vehicle required to be licensed under ORS 319.550 (Users license required to use fuel) shall preserve in this state for a period of three years all records of fuel used or fuel sold, together with invoices and any other relevant records or papers which may be specified by the department.

(5) The department or its authorized agent may examine every users or sellers records and papers required to be preserved by subsection (4) of this section at any time during normal business hours. [1959 c.188 §§19,20,21,22; 1971 c.149 §4; 1977 c.429 §8]