Oregon Code — 319
Browse 119 sections in division 319 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 319.010. Definitions for ORS 319.010 to 319.420
- § 319.020. Monthly statement by dealer; license tax imposed; rules
- § 319.023. Distribution of certain aircraft fuel tax moneys; applications; reports; rules
- § 319.030. License required for dealer in motor vehicle fuel
- § 319.040. Application for and issuance of dealer s license
- § 319.042. Grounds for refusal to issue dealer license; hearing; records inspection
- § 319.050. Performance bond; hearing
- § 319.051. Conditions for reduced bond amount
- § 319.052. Conditions for increased bond amount; request and conditions for reduction; rules
- § 319.053. Amount of bond when twice license tax is less than $1,000
- § 319.060. Deposit in lieu of bond
- § 319.070. Release of surety
- § 319.080. Additional bond or deposit
- § 319.090. Immediate collection of tax and interest; penalties; waiver
- § 319.096. Suspension of license; liability for tax; reinstatement
- § 319.098. Contesting license suspension
- § 319.100. Revocation of license
- § 319.102. Notice to dealers of suspension or revocation of another dealer s license; rules
- § 319.110. Cancellation of license on request of dealer or when licensee no longer a dealer
- § 319.120. Remedies cumulative
- § 319.125. Change of ownership; cancellation of license
- § 319.180. Payment of tax; delinquency penalty; interest rates
- § 319.182. Collection of delinquent tax, interest or penalty; warrant; judgment lien
- § 319.184. Use of collection agency
- § 319.186. Uncollectible tax, interest or penalty
- § 319.190. Monthly statement of dealer; penalty; rules
- § 319.192. Refund to dealer of uncollectible taxes; rules
- § 319.200. Assessing tax and penalty where dealer fails to report
- § 319.210. Billing purchasers
- § 319.220. Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited
- § 319.230. Transporting motor vehicle fuel in bulk
- § 319.240. Exemption of export fuel
- § 319.245. Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules
- § 319.250. Exemption of certain sales to Armed Forces; reports
- § 319.260. Exemption of fuel in vehicles coming into or leaving state
- § 319.270. Exemption of fuel sold or distributed to dealers
- § 319.275. Liability for taxes, interest and penalties when person importing fuel does not hold license
- § 319.280. Refunds generally
- § 319.290. Limitation on applications for refunds
- § 319.300. Seller to give invoice for each purchase made by person entitled to refund
- § 319.310. Claims for refunds may be required to be under oath; investigation of claims
- § 319.320. Refund of tax on fuel used in operation of vehicles over certain roads or private property
- § 319.330. Refunds to purchasers of fuel for aircraft
- § 319.370. Examinations and investigations; correcting reports and payments
- § 319.375. Limitation on credit for or refund of overpayment and on assessment of additional tax
- § 319.380. Examining books and accounts of carrier of motor vehicle fuel
- § 319.382. Agreements for refunds to Indian tribes
- § 319.390. Records to be kept by dealers; inspection of records
- § 319.400. Records to be kept three years
- § 319.410. Disposition of tax moneys
- § 319.415. Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use
- § 319.417. Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use
- § 319.420. ORS 319.510 to 319.880 not affected
- § 319.510. Short title
- § 319.520. Definitions for ORS 319.510 to 319.880
- § 319.525. Agreements with Indian tribes
- § 319.530. Imposition of tax; rate; fuel unit equivalents
- § 319.535. Special use fuel license fee; application; emblem
- § 319.550. User s license required to use fuel; exceptions
- § 319.560. Application for and issuance of user s license
- § 319.570. Faithful performance bond
- § 319.580. Deposit in lieu of bond
- § 319.590. Release of surety
- § 319.600. Display of emblem
- § 319.611. Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver
- § 319.621. Seller s license
- § 319.628. Grounds for refusal to issue user s or seller s license; hearing; records inspection
- § 319.630. Revocation of license; reissue of license
- § 319.640. Cancellation of license on request of user
- § 319.650. Notifying department upon ceasing to use fuel in connection with motor vehicle
- § 319.660. Removal of emblem
- § 319.665. Seller to collect tax; exceptions; deduction for purchase made with cardlock card
- § 319.671. When invoices required; contents
- § 319.675. Seller s report to department; rules
- § 319.681. Payment of tax by seller
- § 319.690. Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules
- § 319.692. Quarterly reports if average monthly tax under $300; when annual reports authorized
- § 319.694. Penalty for delinquency in remitting tax; waiver; interest rates
- § 319.697. Records required of sellers and users; alternative records for certain users
- § 319.700. Tax as lien against motor vehicle
- § 319.720. Delinquency in payment; notice to debtors of user or seller; report to department
- § 319.730. Collection of delinquent payment by seizure and sale of motor vehicle
- § 319.740. Action by Attorney General to collect delinquency; certificate of department as evidence
- § 319.742. Collection of delinquent obligation generally; warrant; judgment lien
- § 319.744. Use of collection agency
- § 319.746. Uncollectible obligation
- § 319.760. Assessment of deficiency; presumption that fuel subject to tax
- § 319.780. Assessing tax and penalty upon failure to make report
- § 319.790. Petition for reassessment
- § 319.801. Appeal to circuit court
- § 319.810. Time limitation on service of notice of additional tax
- § 319.820. Refund of tax erroneously or illegally collected
- § 319.831. Refund of tax on fuel used in operation of vehicle over certain roads or private property
- § 319.835. Investigation of refund applications
- § 319.840. Enforcement; rules and regulations
- § 319.850. Presumption of use; rules
- § 319.860. Producers, distributors and others to keep records; examining books and records
- § 319.870. Results of investigations to be private
- § 319.875. Prohibitions
- § 319.880. Disposition of moneys
- § 319.883. Definitions for ORS 319.883 to 319.946
- § 319.885. Per-mile road usage charge
- § 319.890. Application for road usage charge program; when additional registration fees to be collected; consultation with vehicle dealers to encourage participation; rules
- § 319.895. Deposit and distribution of road usage charge moneys
- § 319.900. Department of Transportation to establish methods for recording and reporting mileage
- § 319.905. Department of Transportation to adopt rules for collecting road usage charge
- § 319.910. Department of Transportation to establish reporting periods for road usage charge
- § 319.915. Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties
- § 319.920. Reporting requirement
- § 319.923. Reconciliation of fuel taxes and per-mile road usage charge
- § 319.925. Refunds for overpayment; grant of refund as credit
- § 319.930. Refund applications
- § 319.935. Investigation of refund applications
- § 319.940. Violations
- § 319.945. Authority to issue emblems; display
- § 319.946. General rulemaking authority for per-mile road usage charge program
- § 319.947. Multijurisdictional agreements
- § 319.950. Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax
- § 319.990. Penalties