2017 ORS 319.925¹
Refunds for overpayment
  • grant of refund as credit

(1) The Department of Transportation shall provide a refund to a registered owner or lessee that has overpaid the per-mile road usage charge imposed under ORS 319.885 (Per-mile road usage charge).

(2) The department may provide by rule that the refund under this section be granted as a credit against future per-mile road usage charges incurred by the registered owner or lessee. [2013 c.781 §11]

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.