Presumption of use
- • rules
For the purposes of the proper administration of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) and 319.990 (Penalties) (4) and to prevent evasion of the tax imposed by ORS 319.530 (Imposition of tax), it shall be presumed, until the contrary is established under such reasonable rules as the Department of Transportation may adopt, that all fuel received into or delivered into any receptacle on a motor vehicle from which receptacle fuel is supplied to propel such motor vehicle is consumed in propelling such motor vehicle on the highways of this state. [Amended by 1959 c.188 §37]
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.