2017 ORS 802.125¹
Transfer of all-terrain vehicle fuel taxes or special use fuel license fees

(1) The Department of Transportation shall transfer to the State Parks and Recreation Department amounts described in subsection (2) of this section that are paid to the Department of Transportation and determined by the department to be paid with respect to fuel used by Class I, Class II, Class III and Class IV all-terrain vehicles in off-highway operation.

(2) The amounts referred to in subsection (1) of this section are:

(a) Amounts paid as motor vehicle fuel tax under ORS 319.020 (Monthly statement by dealer) and 319.530 (Imposition of tax) that are not refunded; and

(b) Special use fuel license fees paid under ORS 319.535 (Special use fuel license fee).

(3) The Department of Transportation shall determine the amount of moneys to be transferred under this section at quarterly intervals. [1999 c.977 §17; 2011 c.360 §12; 2014 c.13 §12]

1 Legislative Counsel Committee, CHAPTER 802—Administrative Provisions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors802.­html (2017) (last ac­cessed Mar. 30, 2018).
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.