2015 ORS 802.120¹
Snowmobile fuel tax moneys
  • amount
  • disposition

(1) Motor vehicle fuel used and purchased for providing the motive power for snowmobiles shall be considered a nonhighway use of fuel.

(2) The Director of Transportation shall withhold, from taxes collected under ORS chapter 319 during June of each year, amounts the director determines to have been paid as tax under ORS chapter 319 on fuel used in snowmobiles during the preceding 12-month period ending June 30 and that were not refunded.

(3) Moneys withheld by the director under this section are subject to disposition as provided in ORS 802.110 (Procedures for financial administration).

(4) The director shall establish a reasonable manner to determine the amount of money to be withheld under this section from the tax on motor vehicle fuels under ORS chapter 319. [1983 c.338 §129; 1987 c.88 §1; 2001 c.827 §9; 2005 c.612 §6]


1 Legislative Counsel Committee, CHAPTER 802—Administrative Provisions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors802.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
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.