Chapter 99 Oregon Laws 2003

AN ACT

HB 2997

Relating to the use fuel tax; amending ORS 319.520 and 319.665; and prescribing an effective date.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 319.520 is amended to read:

319.520. As used in ORS 319.510 to 319.880, unless the context clearly indicates a different meaning:

(1) “Combined weight” means the total empty weight of all vehicles in a combination plus the total weight of the load carried on that combination of vehicles.

(2) “Delinquent” means having failed to pay a tax or penalty within the time provided by law.

(3) “Department” means the Department of Transportation.

(4) “Fuel” means any combustible gas, liquid or material of a kind used for the generation of power to propel a motor vehicle on the highways except motor vehicle fuel as defined in ORS 319.010.

(5) “Highway” means every way, thoroughfare and place, of whatever nature, open to the use of the public for the purpose of vehicular travel.

(6) “Light weight” means the weight of a vehicle when fully equipped for moving over the highway.

(7) “Motor vehicle” means every self-propelled vehicle operated on the highway, except an implement of husbandry used in agricultural operations and only incidentally operated or moved upon the highway.

(8) “Person” means any individual, firm, copartnership, joint venture, association, corporation, trust, receiver or any group or combination acting as a unit.

(9) “Seller” means:

(a) A person [who] that sells fuel to a user; or

(b) If the fuel is dispensed at a nonretail facility as defined in ORS 480.310, the person that owns the user’s accounts and bills the user for fuel purchased at a nonretail facility.

(10) “To sell fuel for use in a motor vehicle” means to [deliver] dispense or place fuel for a price into a receptacle on a motor vehicle, from which receptacle the fuel is supplied to propel the motor vehicle.

(11) “To use fuel in a motor vehicle” means to receive into any receptacle on a motor vehicle, fuel to be consumed in propelling the motor vehicle on the highways of this state; and, if the fuel is received into the receptacle outside the taxing jurisdiction of the state, “to use fuel in a motor vehicle” means to consume in propelling the motor vehicle on the highways of this state.

SECTION 2. ORS 319.665 is amended to read:

319.665. (1) The seller of fuel for use in a motor vehicle shall collect the tax provided by ORS 319.530 at the time the fuel is sold, unless:

(a) The vehicle into which the seller delivers or places the fuel bears a valid permit or user’s emblem issued by the Department of Transportation; or

(b) The fuel is dispensed at a nonretail facility, as defined in ORS 480.310, in which case the seller shall collect any tax owed at the same time the seller collects the purchase price from the person to whom the fuel was dispensed at the nonretail facility. A seller is not required to collect the tax under this paragraph from a person who certifies to the seller that the use of the fuel is exempt from the tax imposed under ORS 319.530.

(2) The department shall supply each seller of fuel for use in a motor vehicle with a chart which sets forth the tax imposed on given quantities of fuel.

SECTION 3. This 2003 Act takes effect on the 91st day after the date on which the regular session of the Seventy-second Legislative Assembly adjourns sine die.

Approved by the Governor May 24, 2003

Filed in the office of Secretary of State May 27, 2003

Effective date November 26, 2003

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