72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
Enrolled
House Bill 2999
Sponsored by COMMITTEE ON TRANSPORTATION (at the request of
Oregon Petroleum Marketers Association)
CHAPTER ................
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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Enrolled House Bill 2999 (HB 2999-A) Page 1
Passed by House May 5, 2003
...........................................................
Chief Clerk of House
...........................................................
Speaker of House
Passed by Senate May 19, 2003
...........................................................
President of Senate
Enrolled House Bill 2999 (HB 2999-A) Page 2
Received by Governor:
......M.,............., 2003
Approved:
......M.,............., 2003
...........................................................
Governor
Filed in Office of Secretary of State:
......M.,............., 2003
...........................................................
Secretary of State
Enrolled House Bill 2999 (HB 2999-A) Page 3