ORS 319.280
Refunds generally


(1)

Any person who has paid any tax on motor vehicle fuel levied or directed to be paid by ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) 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 and paid by the consumer, shall be reimbursed and repaid the amount of such tax paid, except as provided in ORS 319.290 (Limitation on applications for refunds) to 319.330 (Refunds to purchasers of fuel for aircraft), if such person has:

(a)

Purchased and used such fuel for the purpose of operating or propelling a stationary gas engine, a tractor or a motor boat, if the motor boat is used for commercial purposes at any time during the period for which the refund is claimed;

(b)

Purchased and used such fuel for cleaning or dyeing or other commercial use, except when used in motor vehicles operated upon any highway;

(c)

Purchased and exported such fuel from this state, in containers other than fuel supply tanks of motor vehicles, provided that the person:

(A)

Exports the motor vehicle fuel from this state to another state, territory or country, not including a federally recognized Indian reservation located wholly or partially within the borders of this state, where the motor vehicle fuel is unloaded; and

(B)

Has a valid motor vehicle fuel dealer’s license or its equivalent issued by the state, territory or country to which the fuel is exported and where it is unloaded;

(d)

Purchased and exported such fuel in the fuel supply tank of a motor vehicle and has used such fuel to operate the vehicle upon the highways of another state, if the user has paid to the other state a similar motor vehicle fuel tax on the same fuel, or has paid any other highway use tax the rate for which is increased because such fuel was not purchased in, and the tax thereon paid, to such state; or

(e)

Purchased and used such fuel for small engines that are not used to propel motor vehicles on highways, including but not limited to those that power lawn mowers, leaf blowers, chain saws and similar implements.

(2)

When a motor vehicle with auxiliary equipment uses fuel and there is no auxiliary motor for such equipment or separate tank for such a motor, a refund may be claimed and allowed as provided by subsection (4) of this section, except as otherwise provided by this subsection, without the necessity of furnishing proof of the amount of fuel used in the operation of the auxiliary equipment. The person claiming the refund may present to the Department of Transportation a statement of the claim and be allowed a refund as follows:

(a)

For fuel used in pumping aircraft fuel, motor vehicle fuel, fuel or heating oils or other petroleum products by a power take-off unit on a delivery truck, refund shall be allowed claimant for tax paid on fuel purchased at the rate of three-fourths of one gallon for each 1,000 gallons of petroleum products delivered.

(b)

For fuel used in operating a power take-off unit on a cement mixer truck or on a garbage truck, claimant shall be allowed a refund of 25 percent of the tax paid on all fuel used in such a truck.

(3)

When a person purchases and uses motor vehicle fuel in a vehicle equipped with a power take-off unit, a refund may be claimed for fuel used to operate the power take-off unit provided the vehicle is equipped with a metering device approved by the department and designed to operate only while the vehicle is stationary and the parking brake is engaged; the quantity of fuel measured by the metering device shall be presumed to be the quantity of fuel consumed by the operation of the power take-off unit.

(4)

Before any such refund may be granted, the person claiming such refund must present to the department a statement, accompanied by the original invoices, or reasonable facsimiles approved by the department, showing such purchases; provided that in lieu of original invoices or facsimiles, refunds submitted under subsection (1)(d) of this section shall be accompanied by information showing source of the fuel used and evidence of payment of tax to the state in which the fuel was used. The statement shall be made over the signature of the claimant, and shall state the total amount of such fuel for which the claimant is entitled to be reimbursed under subsection (1) of this section. The department upon the presentation of the statement and invoices or facsimiles, or other required documents, shall cause to be repaid to the claimant from the taxes collected on motor vehicle fuel such taxes so paid by the claimant. [Amended by 1959 c.186 §3; 1963 c.257 §2; 1969 c.465 §1; 1971 c.163 §1; 1973 c.135 §1; 1985 c.152 §1; 1997 c.364 §1; 2001 c.820 §4; 2003 c.56 §2; 2013 c.781 §19; 2019 c.428 §5]

Source: Section 319.280 — Refunds generally, https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html.

319.010
Definitions for ORS 319.010 to 319.430
319.020
Monthly statement by dealer
319.023
Distribution of certain aircraft fuel tax moneys
319.030
License required for dealer in motor vehicle fuel
319.040
Application for and issuance of dealer’s license
319.042
Grounds for refusal to issue dealer license
319.050
Performance bond
319.051
Conditions for reduced bond amount
319.052
Conditions for increased bond amount
319.053
Amount of bond when twice license tax is less than $1,000
319.060
Deposit in lieu of bond
319.070
Release of surety
319.080
Additional bond or deposit
319.090
Immediate collection of tax and interest
319.096
Suspension of license
319.098
Contesting license suspension
319.100
Revocation of license
319.102
Notice to dealers of suspension or revocation of another dealer’s license
319.110
Cancellation of license on request of dealer or when licensee no longer a dealer
319.120
Remedies cumulative
319.125
Change of ownership
319.180
Payment of tax
319.182
Collection of delinquent tax, interest or penalty
319.184
Use of collection agency
319.186
Uncollectible tax, interest or penalty
319.190
Monthly statement of dealer
319.192
Refund to dealer of uncollectible taxes
319.200
Assessing tax and penalty where dealer fails to report
319.210
Billing purchasers
319.220
Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited
319.230
Transporting motor vehicle fuel in bulk
319.240
Exemption of export fuel
319.245
Exemption of motor vehicle fuel purchased by Indian tribes
319.250
Exemption of certain sales to Armed Forces
319.260
Exemption of fuel in vehicles coming into or leaving state
319.270
Exemption of fuel sold or distributed to dealers
319.275
Liability for taxes, interest and penalties when person importing fuel does not hold license
319.280
Refunds generally
319.290
Limitation on applications for refunds
319.300
Seller to give invoice for each purchase made by person entitled to refund
319.310
Claims for refunds may be required to be under oath
319.320
Refund of tax on fuel used in operation of vehicles over certain roads or private property
319.330
Refunds to purchasers of fuel for aircraft
319.370
Examinations and investigations
319.375
Limitation on credit for or refund of overpayment and on assessment of additional tax
319.380
Examining books and accounts of carrier of motor vehicle fuel
319.382
Agreements for refunds to Indian tribes
319.390
Records to be kept by dealers
319.400
Records to be kept three years
319.410
Disposition of tax moneys
319.415
Estimate of tax on fuel used for boats
319.417
Estimate of tax on fuel used in aircraft
319.420
ORS 319.510 to 319.880 not affected
319.430
Savings clause
319.510
Short title
319.520
Definitions for ORS 319.510 to 319.880
319.525
Agreements with Indian tribes
319.530
Imposition of tax
319.535
Special use fuel license fee
319.550
User’s license required to use fuel
319.560
Application for and issuance of user’s license
319.570
Faithful performance bond
319.580
Deposit in lieu of bond
319.590
Release of surety
319.600
Display of emblem
319.611
Penalty for unlicensed use of fuel or nondisplay of authorization or emblem
319.621
Seller’s license
319.628
Grounds for refusal to issue user’s or seller’s license
319.630
Revocation of license
319.640
Cancellation of license on request of user
319.650
Notifying department upon ceasing to use fuel in connection with motor vehicle
319.660
Removal of emblem
319.665
Seller to collect tax
319.671
When invoices required
319.675
Seller’s report to department
319.681
Payment of tax by seller
319.690
Monthly report of user
319.692
Quarterly reports if average monthly tax under $300
319.694
Penalty for delinquency in remitting tax
319.697
Records required of sellers and users
319.700
Tax as lien against motor vehicle
319.720
Delinquency in payment
319.730
Collection of delinquent payment by seizure and sale of motor vehicle
319.740
Action by Attorney General to collect delinquency
319.742
Collection of delinquent obligation generally
319.744
Use of collection agency
319.746
Uncollectible obligation
319.760
Assessment of deficiency
319.780
Assessing tax and penalty upon failure to make report
319.790
Petition for reassessment
319.801
Appeal to circuit court
319.810
Time limitation on service of notice of additional tax
319.820
Refund of tax erroneously or illegally collected
319.831
Refund of tax on fuel used in operation of vehicle over certain roads or private property
319.835
Investigation of refund applications
319.840
Enforcement
319.850
Presumption of use
319.860
Producers, distributors and others to keep records
319.870
Results of investigations to be private
319.875
Prohibitions
319.880
Disposition of moneys
319.883
Definitions for ORS 319.883 to 319.946
319.885
Per-mile road usage charge
319.890
Application for road usage charge program
319.895
Deposit and distribution of road usage charge moneys
319.900
Department of Transportation to establish methods for recording and reporting mileage
319.905
Department of Transportation to adopt rules for collecting road usage charge
319.910
Department of Transportation to establish reporting periods for road usage charge
319.915
Confidentiality of personally identifiable information used for reporting and collecting road usage charge
319.920
Reporting requirement
319.923
Reconciliation of fuel taxes and per-mile road usage charge
319.925
Refunds for overpayment
319.930
Refund applications
319.935
Investigation of refund applications
319.940
Violations
319.945
Authority to issue emblems
319.946
General rulemaking authority for per-mile road usage charge program
319.947
Multijurisdictional agreements
319.950
Election required for local tax on motor vehicle fuel
319.990
Penalties
Green check means up to date. Up to date