Credit for fuel tax
Any tax paid under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) or 319.510 (Short title) to 319.880 (Disposition of moneys) on motor vehicle fuel or fuel as defined in ORS 319.520 (Definitions for ORS 319.510 to 319.880), either directly by the collection of the tax by the vendor from the consumer or indirectly by adding the amount of the tax to the price of the fuel paid by the customer, is a credit against the amount of tax otherwise due and payable to the state under ORS 818.225 (Road use assessment fee for single-trip nondivisible load permittee), 825.474 (Motor carrier tax for use of highways), 825.476 (Carrier tax tables) and 825.480 (Substitute taxes for certain vehicles). A credit under this section shall be allowed when the person claiming the credit submits to the Department of Transportation:
(2) Satisfactory evidence along with the report showing the amount of tax paid by the person under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) or 319.510 (Short title) to 319.880 (Disposition of moneys) during the period reported. [Formerly 767.832; 2015 c.77 §4]
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.