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 1813
 
                           A-Engrossed
 
                         House Bill 2999
                  Ordered by the House April 14
            Including House Amendments dated April 14
 
Sponsored by COMMITTEE ON TRANSPORTATION (at the request of
  Oregon Petroleum Marketers Association)
 
 
                             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.
 
  Authorizes refund from Department of Transportation of taxes
paid by motor vehicle fuel   { - brokers to motor vehicle fuel
dealers for below-cost sales and for uncollectible accounts - }
 { +  dealer when dealer has received less than full
consideration for fuel, account is uncollectible and dealer has
not received refund for unpaid tax by same purchaser. Requires
apportionment for later collection on account + }.
 
                        A BILL FOR AN ACT
Relating to refunds of taxes on motor vehicle fuel.
Be It Enacted by the People of the State of Oregon:
  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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