71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
Senate Bill 483
Sponsored by Senator FERRIOLI; Senators R BEYER, CORCORAN,
COURTNEY, GEORGE, MESSERLE, YIH, Representative NELSON
CHAPTER ................
AN ACT
Relating to refunds of use fuel tax; creating new provisions; and
amending ORS 319.831.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 319.831 is amended to read:
319.831. (1) If a user obtains fuel for use in a motor vehicle
in this state and pays the use fuel tax on the fuel obtained, the
user may apply for a refund of that part of the use fuel tax paid
which is applicable to use of the fuel to propel a motor vehicle:
(a) In another state, if the user pays to the other state an
additional tax on the same fuel;
(b) Upon any road, thoroughfare or property in private
ownership;
(c) Upon any road, thoroughfare or property, other than a state
highway, county road or city street, for the removal of forest
products, as defined in ORS 321.005, or the products of such
forest products converted to a form other than logs at or near
the harvesting site, or for the construction or maintenance of
the road, thoroughfare or property, pursuant to a written
agreement or permit authorizing the use, construction or
maintenance of the road, thoroughfare or property, with or by:
(A) An agency of the United States;
(B) The State Board of Forestry;
(C) The State Forester; or
(D) A licensee of an agency named in subparagraph (A), (B) or
(C) of this paragraph;
(d) By an agency of the United States or of this state or of
any county, city or port of this state on any road, thoroughfare
or property, other than a state highway, county road or city
street;
(e) By any incorporated city or town of this state;
(f) { - When used exclusively in the improvement,
construction and maintenance of public highways - } By any
county of this state or by any road assessment district formed
under ORS 371.405 to 371.535;
(g) Upon any county road for the removal of forest products as
defined in ORS 321.005, or the products of such forest products
converted to a form other than logs at or near the harvesting
site, if:
(A) Such use upon the county road is pursuant to a written
agreement entered into with, or to a permit issued by, the State
Board of Forestry, the State Forester or an agency of the United
Enrolled Senate Bill 483 (SB 483-A) Page 1
States, authorizing such user to use such road and requiring such
user to pay for or to perform the construction or maintenance of
the county road;
(B) The board, officer or agency that entered into the
agreement or granted the permit, by contract with the county
court or board of county commissioners, has assumed the
responsibility for the construction or maintenance of such county
road; and
(C) Copies of the agreements or permits required by
subparagraphs (A) and (B) of this paragraph are filed with the
Department of Transportation;
(h) By a school district or education service district of this
state or the contractors of a school district or education
service district, for those vehicles being used to transport
students; { - or - }
(i) By a rural fire protection district organized under the
provisions of ORS chapter 478 { + ;
(j) By any district, as defined in ORS chapter 198, that is not
otherwise specifically provided for in this section; or
(k) By any state agency, as defined in ORS 283.550 + }.
(2) An application for a refund under subsection (1) of this
section shall be filed with the department within 15 months after
the date the use fuel tax, for which a refund is claimed, is
paid.
(3) The application for a refund provided by subsection (1) of
this section shall include a signed statement by the applicant
indicating the amount of fuel for which a refund is claimed, and
the way in which the fuel was used which qualifies the applicant
for a refund. If the fuel upon which the refund is claimed was
obtained from a seller to whom the use fuel tax was paid, the
application shall be supported by the invoices which cover the
purchase of the fuel. If the applicant paid the use fuel tax
directly to the department, the applicant shall indicate the
source of the fuel and the date it was obtained.
(4) The department may require any person who applies for a
refund provided by subsection (1) of this section to furnish a
statement, under oath, giving the person's occupation,
description of the machines or equipment in which the fuel was
used, the place where used and such other information as the
department may require.
SECTION 2. { + The amendments to ORS 319.831 by section 1 of
this 2001 Act apply to use fuel taxes paid by a district, county
or state agency on or after the effective date of this 2001 Act
and in the 12-month period immediately preceding the effective
date of this 2001 Act. + }
----------
Enrolled Senate Bill 483 (SB 483-A) Page 2
Passed by Senate July 2, 2001
...........................................................
Secretary of Senate
...........................................................
President of Senate
Passed by House July 3, 2001
...........................................................
Speaker of House
Enrolled Senate Bill 483 (SB 483-A) Page 3
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2001
...........................................................
Secretary of State
Enrolled Senate Bill 483 (SB 483-A) Page 4