2017 ORS 319.550¹
User’s license required to use fuel
  • exceptions

(1) Except as provided in this section, a person may not use fuel in a motor vehicle in this state unless the person holds a valid user’s license.

(2) A nonresident may use fuel in a motor vehicle not registered in Oregon for a period not exceeding 30 days without obtaining a user’s license or the emblem issued under ORS 319.600 (Display of emblem), if, for all fuel used in a motor vehicle in this state, the nonresident pays to a seller, at the time of the sale, the tax provided in ORS 319.530 (Imposition of tax).

(3) A user’s license is not required for a person who uses fuel in a motor vehicle with a combined weight of 26,000 pounds or less if, for all fuel used in a motor vehicle in this state, the person pays to a seller, at the time of the sale, the tax provided in ORS 319.530 (Imposition of tax).

(4)(a) A user’s license is not required for a person who uses fuel as described in ORS 319.520 (Definitions for ORS 319.510 to 319.880) (7) in the vehicles specified in this subsection if the person pays to a seller, at the time of the sale, the tax provided in ORS 319.530 (Imposition of tax).

(b) Paragraph (a) of this subsection applies to the following vehicles:

(A) Motor homes as defined in ORS 801.350 (“Motor home”).

(B) Recreational vehicles as defined in ORS 446.003 (Definitions for ORS 446.003 to 446.200 and 446.225 to 446.285 and ORS chapters 195, 196, 197, 215 and 227).

(5) A user’s license is not required for a person who uses fuel in a motor vehicle:

(a) Metered use by which is subject to the per-mile road usage charge imposed under ORS 319.885 (Per-mile road usage charge); and

(b) That also uses fuels subject to ORS 319.510 (Short title) to 319.880 (Disposition of moneys).

(6) A user’s license is not required for a person who uses fuel in a motor vehicle on which an emblem issued for the motor vehicle pursuant to ORS 319.535 (Special use fuel license fee) is displayed. [Amended by 1959 c.188 §3; 1977 c.429 §2; 1985 c.265 §1; 1989 c.992 §25; 1991 c.284 §8; 2008 c.44 §3; 2013 c.781 §16; 2014 c.13 §§3,4]

Chapter 319

Atty. Gen. Opinions

Applicability to “license” tax of exemp­tions from fuel tax and refund of taxes paid, (1974) Vol 37, p 229

1 Legislative Counsel Committee, CHAPTER 319—Motor Vehicle and Aircraft Fuel Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors319.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 319, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano319.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.