72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
 
HA to HB 2999
 
LC 1813/HB 2999-2
 
                       HOUSE AMENDMENTS TO
                         HOUSE BILL 2999
 
                 By COMMITTEE ON TRANSPORTATION
 
                            April 14
 
  Delete lines 4 through 31 of the printed bill and insert:
  '  { +  SECTION 1. + }  { + Section 2 of this 2003 Act is added
to and made a part of ORS 319.010 to 319.430. + }
  '  { +  SECTION 2. + }  { + (1) Upon application to the
Department of Transportation, a motor vehicle fuel dealer may
obtain a refund of the tax paid to the department on sales of
motor vehicle fuel if:
  ' (a) The dealer has received less than full consideration for
the fuel from or on behalf of a purchaser;
  ' (b) The account has been declared by the dealer to be an
uncollectible account receivable and meets all applicable
standards for deductibility for federal income tax purposes
pursuant to the Internal Revenue Code; and
  ' (c) The dealer has not previously received a refund from the
department for motor vehicle fuel taxes not paid by the same
purchaser.
  ' (2) For purposes of determining the amount of a refund due
under this section, the amount of consideration received by the
motor vehicle fuel dealer shall be apportioned between the
charges for the motor vehicle fuel and the tax for the fuel. The
amount of the tax refunded may not exceed the amount of tax paid
under ORS 319.020.
  ' (3) If the motor vehicle fuel dealer who receives a refund
under this section subsequently collects any amount from any
source for the account declared uncollectible, the amount
collected shall be apportioned between the charges for the motor
vehicle fuel and the corresponding tax for the fuel. The motor
vehicle fuel tax collected shall be returned to the department.
  ' (4) The department shall adopt rules governing the process of
applying for and receiving refunds under this section. + } ' .
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