74th OREGON LEGISLATIVE ASSEMBLY--2008 Special 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 31
B-Engrossed
Senate Bill 1079
Ordered by the House February 20
Including Senate Amendments dated February 7 and House Amendments
dated February 20
Printed pursuant to Senate Interim Rule 213.28 by order of the
President of the Senate in conformance with presession filing
rules, indicating neither advocacy nor opposition on the part
of the President (at the request of Senate Interim 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.
Requires cardlock card issuer to provide Department of
Transportation with fuel tax information.
Requires cardlock card issuer to collect and remit fuel tax
when cardlock card holder purchases fuel at retail facility that
has attended portion equipped with cardlock card reader.
Permits retail dealer, nonretail dealer or wholesale dealer to
sell gasoline that is not blended with ethanol if gasoline is
used in certain vehicles and tools.
A BILL FOR AN ACT
Relating to fuel; creating new provisions; amending ORS 319.520,
319.550, 319.665 and 646.913; and declaring an emergency.
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) 'Cardlock card' means a fuel card:
(a) Capable of generating an electronic invoice or electronic
statement that includes the information required by ORS 319.671
and the applicable fuel tax amount;
(b) Issued for a specific vehicle, a specific piece of
equipment or a group of equipment;
(c) That includes the qualifying information, as designated by
the Department of Transportation by rule, that is printed on the
electronic invoice or electronic statement;
(d) That allows the tax status of the cardlock card to be
indicated on the electronic invoice or electronic statement and
includes state tax as a separate item on the invoice or
statement; and
(e) That allows a cardlock card issuer to generate a statement
recording, by fuel type, gallons of fuel purchased for domestic
and foreign customers each month. + }
{ - (1) - } { + (2) + } '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) - } { + (3) + } 'Delinquent' means having failed to
pay a tax or penalty within the time provided by law.
{ - (3) - } { + (4) + } 'Department' means the Department
of Transportation.
{ + (5) 'Domestic customer' means a customer making a
purchase at a nonretail facility owned by the cardlock card
issuer.
(6) 'Foreign customer' means a customer making a purchase at a
nonretail facility owned by a seller other than the cardlock card
issuer. + }
{ - (4) - } { + (7) + } '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) - } { + (8) + } 'Highway' means every way,
thoroughfare and place, of whatever nature, open to the use of
the public for the purpose of vehicular travel.
{ - (6) - } { + (9) + } 'Light weight' means the weight of
a vehicle when fully equipped for moving over the highway.
{ - (7) - } { + (10) + } '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.
{ + (11) 'Nonretail facility' means:
(a) An unattended facility accessible only by cardlock card and
not associated with a retail facility; or
(b) An unattended portion of a retail facility separate from
the retail operations and accessible only by cardlock card. + }
{ - (8) - } { + (12) + } 'Person' means any individual,
firm, copartnership, joint venture, association, corporation,
trust, receiver or any group or combination acting as a unit.
{ - (9) - } { + (13) + } 'Seller' means:
(a) A person 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) - } { + (14) + } 'To sell fuel for use in a motor
vehicle' means to 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) - } { + (15) + } '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 { + one of the following situations
applies + }:
(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 { + .
(c) A cardlock card is used for purchase of the fuel at an
attended portion of a retail facility equipped with a cardlock
card reader, in which case the cardlock card issuer licensed in
this state is responsible for collecting and remitting the tax
unless the person making the purchase certifies to the seller
that the use of the fuel is exempt from the tax imposed under ORS
319.530.
(2) If a cardlock card is used for purchase of fuel at an
attended portion of a retail facility equipped with a cardlock
card reader, the seller at the retail facility may deduct fuel
purchases made with a cardlock card from the seller's retail
transactions if the seller provides the department with the
following information:
(a) A monthly statement from a cardlock card issuer that
details the cardlock card purchases at the retail facility; and
(b) A listing of cardlock card issuers and gallons of fuel
purchased at the retail facility by the issuers' customers + }.
{ - (2) - } { + (3) + } 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. ORS 319.550 is amended to read:
319.550. { - No person shall - } { + A person may not + }
use fuel in a motor vehicle in this state unless the person holds
a valid user's license, except that:
(1) A nonresident may use fuel in a motor vehicle not
registered in Oregon for a period not exceeding 30 days without
obtaining a user's license or the emblem provided in ORS 319.600,
if, for all fuel used in a motor vehicle in this state, the
nonresident pays to a seller, at the time of the sale, the tax
provided in ORS 319.530.
(2) { - No user's license is - } { + A user's license is
not + } required for a person who uses fuel in a motor vehicle
with a combined weight of 26,000 pounds or less if, for all fuel
used in a motor vehicle in this state, the person pays to a
seller, at the time of the sale, the tax provided in ORS 319.530.
(3) { - No user's license is - } { + A user's license is
not + } required for a person who uses fuel as described in ORS
319.520 { - (4) - } { + (7) + } in the vehicles specified in
subsection (4) of this section if the person pays to a seller, at
the time of the sale, the tax provided in ORS 319.530.
(4) Subsection (3) of this section applies to the following
vehicles:
(a) Motor homes as defined in ORS 801.350.
(b) Recreational vehicles as defined in ORS 446.003.
SECTION 4. ORS 646.913 is amended to read:
646.913. (1) { + Except as provided in subsection (5) of this
section, + } a retail dealer, nonretail dealer or wholesale
dealer may not sell or offer for sale gasoline unless the
gasoline contains 10 percent ethanol by volume.
(2) Gasoline containing ethanol that is sold or offered for
sale meets the requirements of this section if the gasoline,
exclusive of denaturants and permitted contaminants, contains not
less than 9.2 percent by volume of agriculturally derived,
denatured ethanol that complies with the standards for ethanol
adopted by the State Department of Agriculture.
(3) The department shall adopt standards for ethanol blended
with gasoline sold in this state. The standards adopted shall
require that the gasoline blended with ethanol:
(a) Contains ethanol that is derived from agricultural or woody
waste or residue;
(b) Contains ethanol denatured as specified in 27 C.F.R. parts
20 and 21;
(c) Complies with the volatility requirements specified in 40
C.F.R. part 80;
(d) Complies with or is produced from a gasoline base stock
that complies with ASTM International specification D 4814;
(e) Is not blended with casinghead gasoline, absorption
gasoline, drip gasoline or natural gasoline after it has been
sold, transferred or otherwise removed from a refinery or
terminal; and
(f) Contains ethanol that complies with ASTM International
specification D 4806.
(4) The department may review specifications adopted by ASTM
International, or equivalent organizations, and federal
regulations and revise the standards adopted pursuant to this
section as necessary.
{ + (5) A retail dealer, nonretail dealer or wholesale dealer
may sell or offer for sale gasoline that is not blended with
ethanol if the gasoline is for use in:
(a) An aircraft:
(A) With a supplemental type certificate approved by the
Federal Aviation Administration that allows the aircraft to use
gasoline that is intended for use in motor vehicles; or
(B) Issued a type certificate by an aircraft engine
manufacturer that allows the aircraft to use gasoline that is
intended for use in motor vehicles;
(b) An aircraft that has been issued an experimental
certificate, described in 14 C.F.R. 21.191, by the Federal
Aviation Administration and that is required by the
manufacturer's specifications to use gasoline that is intended
for use in motor vehicles;
(c) A light-sport aircraft, as defined in 14 C.F.R. 1.1, that
is required by the manufacturer's specifications to use gasoline
that is intended for use in motor vehicles;
(d) A vintage aircraft, as defined by the Oregon Department of
Aviation by rule, that is required by the manufacturer's
specifications to use gasoline that is intended for use in motor
vehicles;
(e) An antique vehicle, as defined in ORS 801.125;
(f) A Class I all-terrain vehicle, as defined in ORS 801.190;
(g) A Class III all-terrain vehicle, as defined in ORS 801.194;
(h) A racing activity vehicle, as defined in ORS 801.404;
(i) A snowmobile, as defined in ORS 801.490;
(j) Tools, including but not limited to lawn mowers, leaf
blowers and chain saws; or
(k) A watercraft. + }
SECTION 5. { + The amendments to ORS 319.520, 319.550 and
319.665 by sections 1 to 3 of this 2008 Act become operative on
January 1, 2009. + }
SECTION 6. { + This 2008 Act being necessary for the immediate
preservation of the public peace, health and safety, an emergency
is declared to exist, and this 2008 Act takes effect on its
passage. + }
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