2017 ORS 319.875¹

(1) No person shall intentionally make a false statement in any report, petition or application required or permitted by ORS 319.510 (Short title) to 319.880 (Disposition of moneys).

(2) No person shall intentionally collect, or attempt to collect or receive a refund of a tax or penalty paid to the Department of Transportation under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) to which the person is not entitled.

(3) No person shall intentionally aid or assist another person to violate any provision of ORS 319.510 (Short title) to 319.880 (Disposition of moneys). [1959 c.188 §§40,41,42]

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.