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
 
                         House Bill 2999
 
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 as
introduced.
 
  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.
 
                        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.  { + Sections 2 and 3 of this 2003 Act are added to
and made a part of ORS 319.010 to 319.430. + }
  SECTION 2.  { + (1) A motor vehicle fuel broker who receives
less than full consideration from or on behalf of a purchaser of
motor vehicle fuel may claim a refund from the Department of
Transportation for the amount of tax paid by the broker to the
motor vehicle fuel dealer. For purposes of determining the amount
of a refund due under this section, the amount of consideration
received by the broker shall be apportioned between the charges
for the fuel and the tax for the fuel. The amount of the refund
may not exceed the amount of tax imposed under ORS 319.020 on the
sale.
  (2) The department shall adopt rules governing the process of
applying for and receiving refunds under this section. + }
  SECTION 3.  { + (1) Upon application to the Department of
Transportation, a motor vehicle fuel broker may obtain a refund
of the tax paid to a motor vehicle fuel dealer on sales of fuel
if:
  (a) The broker has received less than full consideration for
the fuel from or on behalf of a purchaser; and
  (b) The account has been declared by the broker to be an
uncollectible account receivable.
  (2) For purposes of determining the amount of a refund due
under this section, the amount of consideration received by the
broker shall be apportioned between the charges for the 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 broker who receives a refund under this section
subsequently collects any amount for the account declared
uncollectible, the amount collected shall be apportioned between
the charges for the fuel and the corresponding tax for the fuel.
The 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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