Calculation of fee for partial gallons
- • refund or credit
(1) For a fraction of a gallon, the fee imposed under ORS 465.520 (Fee on sale or transfer of dry cleaning solvent) and 465.523 (Fee on use of dry cleaning solvent) shall be proportionate to the fee imposed on a whole gallon.
(2) If the fee is paid pursuant to ORS 465.520 (Fee on sale or transfer of dry cleaning solvent) and 465.523 (Fee on use of dry cleaning solvent) on dry cleaning solvent that is subsequently resold or exported from this state and not reimported for use in a dry cleaning facility, the reseller or exporter of the dry cleaning solvent is entitled to claim a refund or credit for the fee on the dry cleaning solvent that was paid by the reseller or exporter. The Department of Environmental Quality may require a fee payer claiming a refund to provide proof that the fee was paid with respect to the dry cleaning solvent and proof of its use or sale in a manner not subject to fee assessment. [1995 c.427 §13; 2003 c.407 §7]
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.