72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 2826
 
                           A-Engrossed
 
                         House Bill 2997
                  Ordered by the House March 26
            Including House Amendments dated March 26
 
Sponsored by COMMITTEE ON TRANSPORTATION
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
 
  Defines seller of fuel for purposes of use fuel tax as person
who owns users' accounts if fuel is sold at nonretail facility.
 { +  Exempts seller of fuel from collecting tax from person who
certifies use of fuel is exempt from tax. + }
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
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. + }
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