(1) The seller of fuel for use in a motor vehicle shall collect the tax provided by ORS 319.530 (Imposition of tax) at the time the fuel is sold, unless one of the following situations applies:
(a) The vehicle into which the seller delivers or places the fuel bears a valid permit or users emblem issued by the Department of Transportation.
(b) The fuel is dispensed at a nonretail facility, in which case the seller shall collect any tax owed at the same time the seller collects the purchase price from the person to whom the fuel was dispensed at the nonretail facility. A seller is not required to collect the tax under this paragraph from a person who certifies to the seller that the use of the fuel is exempt from the tax imposed under ORS 319.530 (Imposition of tax).
(c) A cardlock card is used for purchase of the fuel at an attended portion of a retail facility equipped with a cardlock card reader, in which case the cardlock card issuer licensed in this state is responsible for collecting and remitting the tax unless the person making the purchase certifies to the seller that the use of the fuel is exempt from the tax imposed under ORS 319.530 (Imposition of tax).
(2) If a cardlock card is used for purchase of fuel at an attended portion of a retail facility equipped with a cardlock card reader, the seller at the retail facility may deduct fuel purchases made with a cardlock card from the sellers retail transactions if the seller provides the department with the following information:
(a) A monthly statement from a cardlock card issuer that details the cardlock card purchases at the retail facility; and
(b) A listing of cardlock card issuers and gallons of fuel purchased at the retail facility by the issuers customers.
(3) The department shall supply each seller of fuel for use in a motor vehicle with a chart which sets forth the tax imposed on given quantities of fuel. [1959 c.188 §12; 1971 c.149 §1; 1977 c.429 §5; 1997 c.275 §3; 2003 c.99 §2; 2008 c.44 §2; 2013 c.781 §17; 2015 c.716 §12]