2017 ORS 319.940¹

(1) A person may not intentionally make a false statement in a report or refund application or when supplying other information required under ORS 319.920 (Reporting requirement) or 319.930 (Refund applications).

(2) A person may not intentionally apply for, receive or attempt to receive a refund under ORS 319.925 (Refunds for overpayment) or 319.930 (Refund applications) to which the person is not entitled.

(3) A person may not intentionally aid or assist another person to violate any provision of ORS 319.920 (Reporting requirement), 319.925 (Refunds for overpayment) or 319.930 (Refund applications).

(4) A person who violates any provision of this section commits a Class A violation. [2013 c.781 §14]

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.