2007 ORS 802.125¹
Transfer of unrefunded all-terrain vehicle fuel tax

The Department of Transportation shall transfer to the State Parks and Recreation Department that portion of the amount paid to the Department of Transportation as motor vehicle fuel tax under ORS 319.020 (Monthly statement by dealer) and 319.530 (Imposition of tax) that is determined by the department to be tax on fuel used by Class I, Class II and Class III all-terrain vehicles in off-highway operation and that is not refunded. The Department of Transportation shall determine the amount of moneys to be transferred under this section at quarterly intervals. [1999 c.977 §17]

1 Legislative Counsel Committee, CHAPTER 802—Administrative Provisions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­802.­html (2007) (last ac­cessed Feb. 12, 2009).
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.