ORS 825.486¹
Credit for fuel tax

Any tax paid under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) or 319.510 (Short title) to 319.880 (Disposition of moneys) on motor vehicle fuel or fuel as defined in ORS 319.520 (Definitions for ORS 319.510 to 319.880), either directly by the collection of the tax by the vendor from the consumer or indirectly by adding the amount of the tax to the price of the fuel paid by the customer, is a credit against the amount of tax otherwise due and payable to the state under ORS 825.474 (Motor carrier tax for use of highways), 825.476 (Carrier tax tables) and 825.480 (Substitute taxes for certain vehicles). A credit under this section shall be allowed when the person claiming the credit submits to the Department of Transportation:

(1) A report under ORS 825.480 (Substitute taxes for certain vehicles), 825.490 (Due date of taxes and fees) or 825.492 (Annual and quarterly reports authorized); and

(2) Satisfactory evidence along with the report showing the amount of tax paid by the person under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) or 319.510 (Short title) to 319.880 (Disposition of moneys) during the period reported. [Formerly 767.832]

Atty. Gen. Opinions

Applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to weight-mile tax collected under these pro­vi­sions, (1990) Vol 46, p 447

Chapter 825

Notes of Decisions

Political subdivisions subject to pro­vi­sions of Public Contracts and Purchasing Law, ORS chapter 279, are not re­quired to comply with it before entering into contracts for supplies or services of public utilities whose rates are regulated pursuant to this chapter (formerly ORS chapter 767). Bower Trucking and Whse. Co. v. Multnomah Cty., 35 Or App 427, 582 P2d 439 (1978)

Atty. Gen. Opinions

Nonprofit opera­tion of van pools, (1978) Vol 38, p 1780

1 Legislative Counsel Committee, CHAPTER 825—Motor Carriers, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors825.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 825, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­825ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
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. Currency Information