2017 ORS 319.920¹
Reporting requirement

(1) On a date determined by the Department of Transportation under ORS 319.910 (Department of Transportation to establish reporting periods for road usage charge), the registered owner or lessee of a subject vehicle shall report the metered use by the subject vehicle and pay to the department the per-mile road usage charge due under ORS 319.885 (Per-mile road usage charge) for the reporting period.

(2) Unless a registered owner or lessee presents evidence in a manner approved by the department by rule that the subject vehicle has been driven outside this state, the department shall assume that all metered use reported represents miles driven by the subject vehicle on the highways in Oregon. [2013 c.781 §10; 2015 c.716 §13]

Note: See note under 319.883 (Definitions for ORS 319.883 to 319.945).

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.