2015 ORS 319.690¹
Monthly report of user
  • remittance
  • credit against taxes
  • annual reports of certain users
  • rules

(1) Except as provided in subsection (2) of this section and ORS 319.692 (Quarterly reports if average monthly tax under $300), each user of fuel in a motor vehicle required to be licensed under ORS 319.550 (User's license required to use fuel) shall, on or before the 20th day of each month, file with the Department of Transportation a report showing the amount of fuel used during the immediately preceding calendar month by the user and such other information as the department may require for the purposes of ORS 319.510 (Short title) to 319.880 (Disposition of moneys). The department shall prescribe the form of the report. The user shall file the report with the department in the manner provided by the department by rule. Each report shall be accompanied by a remittance payable to the department for the amount of all the tax shown by the report to be due and payable. Any tax paid to a seller is a credit against the amount of tax otherwise due and payable to the state under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) or 818.225 (Road use assessment fee for single-trip nondivisible load permittee), 825.474 (Motor carrier tax for use of highways), 825.476 (Carrier tax tables) and 825.480 (Substitute taxes for certain vehicles). Also, when filing a monthly tax report, a user may, in lieu of claiming a refund, take a deduction or credit for the tax on any fuel which would otherwise be subject to refund under ORS 319.831 (Refund of tax on fuel used in operation of vehicle over certain roads or private property) (1).

(2) Each user of fuel in a motor vehicle with a light weight of less than 8,000 pounds required to be licensed under ORS 319.550 (User's license required to use fuel) may file an annual report of all fuel used upon Oregon highways. The report for each calendar year shall be filed on or before March 1 of the year following and shall be accompanied by a remittance payable to the department of all the tax shown to be due and payable on the amount of fuel used. [Amended by 1959 c.188 §16; 1963 c.226 §7; 1971 c.149 §2; 1977 c.429 §7; 2011 c.101 §4; 2015 c.77 §2]

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 (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 319, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano319.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.