Chapter 319 — Motor
Vehicle and Aircraft Fuel Taxes
2011 EDITION
MOTOR VEHICLE AND AIRCRAFT FUEL TAXES
REVENUE AND TAXATION
MOTOR VEHICLE FUEL AND AIRCRAFT FUEL
TAXES
319.010 Definitions
for ORS 319.010 to 319.430
319.020 Monthly
statement by dealer; license tax imposed; rules
319.030 License
required to be dealer in motor vehicle fuel
319.040 Application
for and issuance of dealer’s license
319.042 Grounds
for refusal to issue dealer license; hearing; records inspection
319.050 Performance
bond; hearing
319.051 Conditions
for reduced bond amount
319.052 Conditions
for increased bond amount; request and conditions for reduction; rules
319.053 Amount
of bond when twice license tax is less than $1,000
319.060 Deposit
in lieu of bond
319.070 Release
of surety
319.080 Additional
bond or deposit
319.090 Immediate
collection of tax and interest; penalties; waiver
319.096 Suspension
of license; liability for tax; reinstatement
319.098 Contesting
license suspension
319.100 Revocation
of license
319.102 Notice
to dealers of suspension or revocation of another dealer’s license; rules
319.110 Cancellation
of license on request of dealer or when licensee no longer a dealer
319.120 Remedies
cumulative
319.125 Change
of ownership; cancellation of license
319.180 Payment
of tax; delinquency penalty; interest rates
319.182 Collection
of delinquent tax, interest or penalty; warrant; judgment lien
319.184 Use
of collection agency
319.186 Uncollectible
tax, interest or penalty
319.190 Monthly
statement of dealer; penalty; rules
319.192 Refund
to dealer of uncollectible taxes; rules
319.200 Assessing
tax and penalty where dealer fails to report
319.210 Billing
purchasers
319.220 Receipt,
payment or sale of motor vehicle fuel without invoice or delivery tag
prohibited
319.230 Transporting
motor vehicle fuel in bulk
319.240 Exemption
of export fuel
319.250 Certain
sales to Armed Forces exempted; reports
319.260 Fuel
in vehicles coming into or leaving state not taxed
319.270 Fuel
sold or distributed to dealers
319.275 Liability
for taxes, interest and penalties when person importing fuel does not hold
license
319.280 Refunds
generally
319.290 Limitation
on applications for refunds
319.300 Seller
to give invoice for each purchase made by person entitled to refund
319.310 Claims
for refunds may be required to be under oath; investigation of claims
319.320 Refund
of tax on fuel used in operation of vehicles over certain roads or private
property
319.330 Refunds
to purchasers of fuel for aircraft
319.370 Examinations
and investigations; correcting reports and payments
319.375 Limitation
on credit for or refund of overpayment and on assessment of additional tax
319.380 Examining
books and accounts of carrier of motor vehicle fuel
319.382 Agreements
for refunds to Indian tribes
319.390 Records
to be kept by dealers; inspection of records
319.400 Records
to be kept three years
319.410 Disposition
of tax moneys
319.415 Estimate
of tax on fuel used for boats; transfer to Boating Safety, Law Enforcement and
Facility Account; use
319.417 Estimate
of tax on fuel used in aircraft; transfer to State Aviation Account; use
319.420 ORS
319.510 to 319.880 not affected
319.430 Savings
clause
USE FUEL TAX
319.510 Short
title
319.520 Definitions
for ORS 319.510 to 319.880
319.525 Agreements
with Indian tribes
319.530 Imposition
of tax; rate
319.550 User’s
license required to use fuel; exceptions
319.560 Application
for and issuance of user’s license
319.570 Faithful
performance bond
319.580 Deposit
in lieu of bond
319.590 Release
of surety
319.600 Display
of emblem
319.611 Penalty
for unlicensed use of fuel or nondisplay of
authorization or emblem; waiver
319.621 Seller’s
license
319.628 Grounds
for refusal to issue user’s or seller’s license; hearing; records inspection
319.630 Revocation
of license; reissue of license
319.640 Cancellation
of license on request of user
319.650 Notifying
department upon ceasing to use fuel in connection with motor vehicle
319.660 Removal
of emblem
319.665 Seller
to collect tax; exceptions; deduction for purchase made with cardlock card
319.671 When
invoices required; contents
319.675 Seller’s
report to department; rules
319.681 Payment
of tax by seller
319.690 Monthly
report of user; remittance; credit against taxes; annual reports of certain
users; rules
319.692 Quarterly
reports if average monthly tax under $300; when annual reports authorized
319.694 Penalty
for delinquency in remitting tax; waiver; interest rates
319.697 Records
required of sellers and users; alternative records for certain users
319.700 Tax
as lien
319.720 Delinquency
in payment; notice to debtors of user or seller; report to department
319.730 Collection
of delinquent payment by seizure and sale of motor vehicle
319.740 Action
by Attorney General to collect delinquency; certificate of department as
evidence
319.742 Collection
of delinquent obligation generally; warrant; judgment lien
319.744 Use
of collection agency
319.746 Uncollectible
obligation
319.760 Assessment
of deficiency; presumption that fuel subject to tax
319.780 Assessing
tax and penalty upon failure to make report
319.790 Petition
for reassessment
319.801 Appeal
to circuit court
319.810 Time
limitation on service of notice of additional tax
319.820 Refund
of tax erroneously or illegally collected
319.831 Refund
of tax on fuel used in operation of vehicle over certain roads or private
property
319.835 Investigation
of refund applications
319.840 Enforcement;
rules and regulations
319.850 Presumption
of use; rules
319.860 Producers,
distributors and others to keep records; examining books and records
319.870 Results
of investigations to be private
319.875 Prohibitions
319.880 Disposition
of moneys
LOCAL FUEL TAXES
(Temporary provisions relating to local
taxes on fuel for motor vehicles are compiled as notes preceding ORS 319.950)
319.950 Local
tax on fuel for motor vehicles
PENALTIES
319.990 Penalties
MOTOR VEHICLE FUEL AND AIRCRAFT FUEL
TAXES
319.010 Definitions for ORS 319.010 to
319.430. As used in ORS 319.010 to 319.430,
unless the context requires otherwise:
(1)
“Aircraft” means every contrivance now known, or hereafter invented, used or
designed for navigation of or flight in the air, operated or propelled by the
use of aircraft fuel.
(2)
“Aircraft fuel” means any gasoline and any other inflammable or combustible gas
or liquid by whatever name such gasoline, gas or liquid is known or sold,
usable as fuel for the operation of aircraft, except gas or liquid, the chief
use of which, as determined by the Department of Transportation is for purposes
other than the propulsion of aircraft.
(3)
“Airport” means any area of land or water, except a restricted landing area,
which is designed for the landing and takeoff of aircraft.
(4)
“Broker” means and includes every person other than a dealer engaged in
business as a broker, jobber or wholesale merchant dealing in motor vehicle
fuel or aircraft fuel.
(5)
“Bulk transfer” means any change in ownership of motor vehicle fuel or aircraft
fuel contained in a terminal storage facility or any physical movement of motor
vehicle fuel or aircraft fuel between terminal storage facilities by pipeline
or marine transport.
(6)
“Dealer” means any person who:
(a)
Imports or causes to be imported motor vehicle fuels or aircraft fuels for
sale, use or distribution in, and after the same reaches the State of Oregon,
but “dealer” does not include any person who imports into this state motor
vehicle fuel in quantities of 500 gallons or less purchased from a supplier who
is licensed as a dealer under ORS 319.010 to 319.430 and who assumes liability
for the payment of the applicable license tax to this state;
(b)
Produces, refines, manufactures or compounds motor vehicle fuels or aircraft
fuels in the State of Oregon for use, distribution or sale in this state;
(c)
Acquires in this state for sale, use or distribution in this state motor
vehicle fuels or aircraft fuels with respect to which there has been no license
tax previously incurred; or
(d)
Acquires title to or possession of motor vehicle fuels or aircraft fuels in
this state and exports the product out of this state.
(7)
“Department” means the Department of Transportation.
(8)
“Distribution” means, in addition to its ordinary meaning, the delivery of
motor vehicle fuel or aircraft fuel by a dealer to any service station or into
any tank, storage facility or series of tanks or storage facilities connected
by pipelines, from which motor vehicle fuel or aircraft fuel is withdrawn
directly for sale or for delivery into the fuel tanks of motor vehicles whether
or not the service station, tank or storage facility is owned, operated or
controlled by the dealer.
(9)
“First sale, use or distribution of motor vehicle fuel or aircraft fuel” means
the first withdrawal, other than by bulk transfer, of motor vehicle fuel or
aircraft fuel from terminal storage facilities for sale, use or distribution. “First
sale, use or distribution of motor vehicle fuel or aircraft fuel” also means
the first sale, use or distribution of motor vehicle fuel or aircraft fuel
after import into this state if the motor vehicle fuel or aircraft fuel is
delivered other than to the terminal storage facilities of a licensed dealer.
(10)
“Highway” means every way, thoroughfare and place, of whatever nature, open for
use of the public for the purpose of vehicular travel.
(11)
“Motor vehicle” means all vehicles, engines or machines, movable or immovable,
operated or propelled by the use of motor vehicle fuel.
(12)
“Motor vehicle fuel” means and includes gasoline and any other inflammable or
combustible gas or liquid, by whatever name such gasoline, gas or liquid is
known or sold, usable as fuel for the operation of motor vehicles, except gas
or liquid, the chief use of which, as determined by the department, is for
purposes other than the propulsion of motor vehicles upon the highways of this
state.
(13)
“Person” includes every natural person, association, firm, partnership,
corporation or the United States.
(14)
“Restricted landing area” means any area of land or water, or both, which is
used or made available for the landing and takeoff of aircraft, the use of
which, except in case of emergency, is provided from time to time by the
department.
(15)
“Service station” means and includes any place operated for the purpose of
retailing and delivering motor vehicle fuel into the fuel tanks of motor
vehicles or aircraft fuel into the fuel tanks of aircraft.
(16)
“Terminal storage facility” means any fuel storage facility that has marine or
pipeline access. [Amended by 1955 c.287 §19; 1955 c.730 §§1,15; 1957 c.209 §1;
1959 c.505 §1; 1963 c.226 §1; 1987 c.610 §1; 1989 c.664 §1; 1993 c.741 §28]
319.020 Monthly statement by dealer; license
tax imposed; rules. (1) Subject to subsections (2)
to (4) of this section, in addition to the taxes otherwise provided for by law,
every dealer engaging in the dealer’s own name, or in the name of others, in
the first sale, use or distribution of motor vehicle fuel or aircraft fuel or
withdrawal of motor vehicle fuel or aircraft fuel for sale, use or distribution
within areas in this state within which the state lacks the power to tax the
sale, use or distribution of motor vehicle fuel or aircraft fuel, shall:
(a)
Not later than the 25th day of each calendar month, render a statement to the
Department of Transportation of all motor vehicle fuel or aircraft fuel sold,
used, distributed or so withdrawn by the dealer in the State of Oregon as well
as all such fuel sold, used or distributed in this state by a purchaser thereof
upon which sale, use or distribution the dealer has assumed liability for the
applicable license tax during the preceding calendar month. The dealer shall
render the statement to the department in the manner provided by the department
by rule.
(b)
Except as provided in ORS 319.270, pay a license tax computed on the basis of
30 cents per gallon on the first sale, use or distribution of such motor
vehicle fuel or aircraft fuel so sold, used, distributed or withdrawn as shown
by such statement in the manner and within the time provided in ORS 319.010 to
319.430.
(2)
When aircraft fuel is sold, used or distributed by a dealer, the license tax
shall be computed on the basis of nine cents per gallon of fuel so sold, used
or distributed, except that when aircraft fuel usable in aircraft operated by
turbine engines (turbo-prop or jet) is sold, used or distributed, the tax rate
shall be one cent per gallon.
(3)
In lieu of claiming refund of the tax paid on motor vehicle fuel consumed by
such dealer in nonhighway use as provided in ORS
319.280, 319.290 and 319.320, or of any prior erroneous payment of license tax
made to the state by such dealer, the dealer may show such motor vehicle fuel
as a credit or deduction on the monthly statement and payment of tax.
(4)
The license tax computed on the basis of the sale, use, distribution or
withdrawal of motor vehicle or aircraft fuel may not be imposed wherever such
tax is prohibited by the Constitution or laws of the United States with respect
to such tax. [Amended by 1955 c.730 §2; 1959 c.505 §2; 1967 c.463 §1; 1973
c.376 §1; 1977 c.293 §1; 1981 c.698 §1; 1983 c.727 §§1,5; 1985 c.209 §12; 1987
c.610 §2; 1987 c.899 §§8,10, 14; 1989 c.664 §2; 1989 c.865 §1; 1991 c.497 §§6,7;
1999 c.1037 §§1,3; 2009 c.865 §48; 2011 c.101 §1]
319.025 [1991
c.863 §18; repealed by 1991 c.863 §21]
319.030 License required to be dealer in
motor vehicle fuel. No dealer shall sell, use or
distribute any motor vehicle fuel until the dealer has secured a dealer’s
license as required by ORS 319.010 to 319.430.
319.040 Application for and issuance of
dealer’s license. (1) Every person, before
becoming a dealer in motor vehicle fuel in this state, shall make an
application to the Department of Transportation for a license authorizing such
person to engage in business as a dealer.
(2)
Applications for the license must be made on forms prescribed, prepared and
furnished by the department.
(3)
The applications shall be accompanied by a duly acknowledged certificate
containing:
(a)
The name under which the dealer is transacting business within Oregon.
(b)
The places of business and location of distributing stations of the dealer in
Oregon.
(c)
The name and address of the managing agent, the names and addresses of the
several persons constituting the firm or partnership and, if a corporation, the
corporate name under which it is authorized to transact business and the names
and addresses of its principal officers and registered agent.
(4)
If the dealer is an association of persons, firm, partnership or corporation
organized under the laws of another state, territory or country, if it has not
already done so, it must first comply with the laws of Oregon relating to the
transaction of its appropriate business in Oregon.
(5)
The application for a motor vehicle fuel dealer’s license having been accepted
for filing, and the bond required by ORS 319.050 having been accepted and
approved, the department may issue to the dealer a license in such form as the
department may prescribe to transact business as a dealer in the State of
Oregon. The license so issued is not assignable, and is valid only for the
dealer in whose name issued.
(6)
The department shall keep and file all applications and bonds with an
alphabetical index thereof, together with a record of all licensed dealers. [Amended
by 1957 c.209 §2; 1999 c.769 §18]
319.042 Grounds for refusal to issue
dealer license; hearing; records inspection. (1)
The Department of Transportation may refuse to issue a dealer license to a
person who applies as provided in ORS 319.040 if the department finds that the
person:
(a)
Was the holder of a license revoked under ORS 319.100;
(b)
Is applying for a license on behalf of a real party in interest whose license
was revoked under ORS 319.100;
(c)
Was an officer, director, owner or managing employee of a nonindividual
licensee whose license was revoked under ORS 319.100;
(d)
Owes a debt to the state under ORS 319.010 to 319.430;
(e)
Had a license issued by a jurisdiction other than Oregon to sell or buy untaxed
motor vehicle fuel that was revoked or canceled for cause, whether the license
was held by the person as an individual or as an officer, director, owner or
managing employee or on behalf of a real party in interest;
(f)
In any jurisdiction, pleaded guilty to or was convicted of a crime directly
related to the sale, use or distribution of motor vehicle fuel, whether as an
individual or as an officer, director, owner or managing employee of a business
engaged in the sale or distribution of motor vehicle fuel;
(g)
Had a civil judgment imposed for conduct involving fraud, misrepresentation,
conversion or dishonesty, as an individual or as an officer, director, owner or
managing employee of a business engaged in the sale or distribution of motor
vehicle fuel;
(h)
Misrepresented or concealed a material fact in obtaining a license or in the
reinstatement thereof;
(i) Violated a statute or administrative rule regarding fuel
taxation or distribution;
(j)
Failed to cooperate with the department’s investigations by:
(A)
Not furnishing requested documents;
(B)
Not furnishing when requested to do so a full and complete written explanation
of a matter under investigation by the department; or
(C)
Not responding to a subpoena issued by the department; or
(k)
Failed to comply with an order issued by the department.
(2)
In addition to refusal of a license for reasons specified in subsection (1) of
this section, the department may refuse to issue a dealer license for any other
reason the department deems sufficient.
(3)
Before refusing to issue a license under this section, the department shall
grant the applicant a hearing and shall give the applicant at least 10 days’
written notice of the time and place of the hearing. The hearing shall be a
contested case hearing under the provisions of ORS chapter 183.
(4)
For purpose of consideration of an application for a license, the department
may inspect or investigate the records of this state or of any other
jurisdiction to verify the information on the application and to verify the
applicant’s criminal and licensing history. [1999 c.769 §17]
Note:
319.042 was added to and made a part of 319.010 to 319.430 by legislative
action but was not added to any smaller series therein. See Preface to Oregon
Revised Statutes for further explanation.
319.050 Performance bond; hearing.
(1) At the time of filing the certificate and application for a dealer’s
license, the Department of Transportation shall require the dealer to file with
the department, in a form prepared by the department, a bond executed by the
dealer as principal with a corporate surety authorized to transact business in
this state. The bond shall be payable to the State of Oregon conditioned upon
performance of all the requirements of ORS 319.010 to 319.430, including the payment
of all taxes, penalties and other obligations of the dealer arising out of ORS
319.010 to 319.430.
(2)
Except as provided in ORS 319.051, 319.052 and 319.053, a bond under subsection
(1) of this section shall be in an amount that is equivalent to twice the
dealer’s estimated monthly license tax, as determined by the department, or
$250,000, whichever is less.
(3)
The department may reduce or increase the required amount for a bond as
provided in ORS 319.051 and 319.052.
(4)
A bond given in connection with ORS 319.010 to 319.430 is a continuing
instrument and covers any and all periods of time including the first and all
subsequent periods for which a license may be granted in consequence of the
giving of the bond. The liability of the surety on the bond for the aggregate
of all claims that arise under the bond may not exceed the amount of the
penalty of the bond. No recoveries on any bond or any execution of any new bond
may invalidate any bond, but the total recoveries under any one bond may not exceed
the amount of the bond.
(5)
A dealer required under this section to obtain a bond may demand by proper
petition a hearing on the necessity of the bond or the reasonableness of the
amount required. The department shall grant the petition for a hearing and
shall hold the hearing within 10 days after the demand for the hearing. The
decision of the department becomes final 10 days after service of the order on
the dealer. The hearing is not subject to the requirements of ORS 183.413 to
183.470. [Amended by 1967 c.359 §690; 1999 c.769 §12; 2003 c.52 §1]
319.051 Conditions for reduced bond
amount. (1) For a dealer described in
subsection (2) of this section, the bond required by the Department of
Transportation under ORS 319.050 shall be in an amount that is equivalent to
twice the dealer’s estimated monthly license tax, as determined by the
department, or $100,000, whichever is less.
(2)
The provisions of subsection (1) of this section apply to a dealer who held a
valid dealer’s license on October 23, 1999, issued under ORS 319.010 to
319.430, and who, since October 23, 1999, has:
(a)
Not been required to file a bond greater than $100,000; and
(b)
Performed, as determined by the department, the requirements of ORS 319.010 to
319.430, including the payment of all taxes, penalties and other obligations of
the dealer arising out of ORS 319.010 to 319.430. [2003 c.52 §3]
Note:
319.051 to 319.053 were added to and made a part of 319.010 to 319.430 by
legislative action but were not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation.
319.052 Conditions for increased bond
amount; request and conditions for reduction; rules.
(1) The Department of Transportation shall increase a dealer’s bond filed under
ORS 319.050 to an amount that is equivalent to twice the dealer’s estimated
monthly license tax, as determined by the department, or $1 million, whichever
is less, if, within a 24-month period, the dealer:
(a)
Was late three or more times in filing reports or making payments to the
department;
(b)
Had three or more checks or electronic funds transfers to the department
dishonored for lack of funds or credit;
(c)
Failed to maintain or make available a record of all purchases, receipts, sales
and distribution of motor vehicle fuel as required under ORS 319.390; or
(d)
Had a motor vehicle fuel dealer license issued in this state or another
jurisdiction revoked.
(2)
The department may waive an increase in the bond amount under subsection (1) of
this section if the department determines that the dealer did not intend to
avoid payment of license taxes when the dealer engaged in the conduct described
in subsection (1)(a), (b) or (c) of this section or when the dealer engaged in
the conduct that led to the license revocation described in subsection (1)(d)
of this section. If the department waives an increase in the bond amount, the
bond shall remain at an amount that is:
(a)
Required under ORS 319.051 for a dealer described in ORS 319.051; or
(b)
Required under ORS 319.050.
(3)
If the department increases the bond amount as provided in subsection (1) of
this section, the dealer may, after 24 months, request in writing that the
department reduce the bond amount. The department shall reduce the bond amount
if the department determines that the dealer, in the 24 months prior to the
dealer’s written request:
(a)
Filed timely reports and made timely payments;
(b)
Had no checks or electronic funds transfers to the department dishonored for
lack of funds or credit;
(c)
Maintained and made available a record of all purchases, receipts, sales and
distribution of motor vehicle fuel as required under ORS 319.390; and
(d)
Did not have a motor vehicle fuel dealer license issued in this state or
another jurisdiction revoked.
(4)
If the department determines that the dealer met all of the requirements under
subsection (3) of this section, the department shall reduce the bond required
of a dealer described in ORS 319.050 or a dealer described in ORS 319.051 to an
amount that is equivalent to twice the dealer’s estimated monthly license tax,
as determined by the department, or $250,000, whichever is less.
(5)
If the department determines that the dealer failed to meet the requirements
under subsection (3) of this section and that the failure was not due to the
dealer’s intent to avoid payment of license taxes, the department may reduce
the bond required of a dealer described in ORS 319.050 or a dealer described in
ORS 319.051 to an amount that is equivalent to twice the dealer’s estimated
monthly license tax, as determined by the department, or $250,000, whichever is
less.
(6)
For purposes of this section, the department shall adopt rules establishing
what constitutes evidence that a dealer did not intend to avoid payment of
license taxes. [2003 c.52 §4]
Note: See
note under 319.051.
319.053 Amount of bond when twice license
tax is less than $1,000. If the amount that is equivalent
to twice the amount of a dealer’s estimated monthly license tax, as determined
by the Department of Transportation, is an amount that is less than $1,000, the
bond amount required by ORS 319.050, 319.051 or 319.052 shall be $1,000. [2003
c.52 §5]
Note: See
note under 319.051.
319.060 Deposit in lieu of bond.
In lieu of the bond or bonds in total amount as fixed under ORS 319.050,
319.051, 319.052 or 319.053, any dealer may deposit with the State Treasurer,
under such terms and conditions as the Department of Transportation may
prescribe, a like amount of lawful money of the United States or bonds or other
obligations of the United States, the State of Oregon, or any county of this
state, of an actual market value not less than the amount so fixed by the
department. [Amended by 2003 c.52 §7]
319.070 Release of surety.
Any surety on a bond furnished by a dealer as provided in ORS 319.050 shall be
released and discharged from any and all liability to the state accruing on
such bond after the expiration of 30 days from the date upon which the surety
has lodged with the Department of Transportation a written request to be
released and discharged, but this provision shall not operate to relieve,
release or discharge the surety from any liability already accrued or which
accrues before the expiration of the 30-day period. The department shall
promptly, upon receiving the request, notify the dealer who furnished the bond,
and unless the dealer, on or before the expiration of the 30-day period, files
a new bond, or makes a deposit in accordance with the requirements of ORS
319.050 and 319.060, the department forthwith shall cancel the dealer’s
license.
319.080 Additional bond or deposit.
The Department of Transportation may require a dealer to give a new or
additional surety bond or to deposit additional securities of the character
specified in ORS 319.060 if, in its opinion, the security of the surety bond
theretofore filed by the dealer, or the market value of the properties
deposited as security by the dealer, becomes impaired or inadequate. Upon
failure of the dealer to give the new or additional surety bond or to deposit
additional securities within 10 days after being requested so to do by the
department, the department forthwith shall cancel the license of the dealer.
319.090 Immediate collection of tax and interest;
penalties; waiver. (1) If any dealer sells,
distributes or uses any motor vehicle fuel without first filing the certificate
and bond and securing the license required by ORS 319.030, the license tax
provided in ORS 319.020 shall immediately be due and payable on account of all
motor vehicle fuel so sold, distributed or used.
(2)
Except as otherwise provided in this subsection, the Department of
Transportation shall proceed forthwith to determine, from the best available
sources, the amount of such tax, and it shall immediately assess the tax and
interest in the amount found due, together with a penalty of 100 percent of the
tax, and shall make its certificate of such assessment and penalty. The
department may waive all or part of a penalty imposed under this subsection if
the department determines that a violation of the requirement under this
section to file the certificate and bond or to secure the license was due to
reasonable cause and without intent to avoid payment of the tax. In any suit or
proceeding to collect such tax, interest or penalty, the certificate is prima
facie evidence that the dealer therein named is indebted to the State of Oregon
in the amount of the tax, interest and penalty therein stated. [Amended by 1981
c.396 §1; 1989 c.664 §3; 1999 c.769 §5]
319.096 Suspension of license; liability
for tax; reinstatement. (1) The Department of
Transportation may, prior to a hearing, suspend the license of a motor vehicle
fuel dealer who refuses or neglects to comply with the provisions of ORS
319.010 to 319.430 until the dealer complies with the provisions of ORS 319.010
to 319.430.
(2)
Upon suspension of a dealer’s license under subsection (1) of this section, the
department shall immediately notify:
(a)
The dealer by certified mail of the dealer’s license suspension and the dealer’s
right to request an immediate hearing to contest the license suspension; and
(b)
All other licensed motor vehicle fuel dealers by a method determined under ORS
319.102 that the authority of the dealer to purchase tax-deferred motor vehicle
fuel has been suspended.
(3)
If a licensed motor vehicle fuel dealer sells tax-deferred motor vehicle fuel
to a dealer whose license has been suspended under subsection (1) of this
section after the third day after the selling dealer receives notice of the
suspension under subsection (2) of this section, the selling dealer and the
suspended dealer are jointly and severally liable for the tax owed on the sale
of the fuel.
(4)(a)
Notwithstanding the joint and several liability of the selling dealer and the
suspended dealer under subsection (3) of this section, the department shall
attempt to collect from the suspended dealer the tax owed on the fuel for a
period of 45 days from the date of the sale to the suspended dealer.
(b)
After the expiration of the 45-day period under this subsection, the department
shall collect from the selling dealer any tax not collected from the suspended
dealer under this subsection.
(5)
The department shall waive the liability of a selling dealer under subsection
(3) of this section if the selling dealer establishes to the satisfaction of
the department that:
(a)
The sale of the motor vehicle fuel to the suspended dealer was due to
circumstances that were beyond the control of the selling dealer; or
(b)
The dealer whose license was suspended engaged in fraud or deceit to avoid
timely payment of the tax to the selling dealer.
(6)
When a dealer whose license has been suspended under subsection (1) of this
section complies with the provisions of ORS 319.010 to 319.430, the department
shall reinstate the dealer’s license and shall notify by a method determined
under ORS 319.102 all licensed motor vehicle fuel dealers that the dealer’s
license has been reinstated and that the dealer is authorized to purchase
tax-deferred fuel.
(7)
If the department determines that a dealer whose license has been suspended
under subsection (1) of this section is unwilling or unable to comply with the
provisions of ORS 319.010 to 319.430, the department shall revoke the license
of the dealer as provided in ORS 319.100. [2003 c.113 §2]
Note:
319.096, 319.098 and 319.102 were added to and made a part of 319.010 to
319.430 by legislative action but were not added to any smaller series therein.
See Preface to Oregon Revised Statutes for further explanation.
319.098 Contesting license suspension.
A dealer whose license has been suspended by the Department of Transportation
under ORS 319.096 may contest the suspension as provided in ORS chapter 183. [2003
c.113 §3]
Note: See
note under 319.096.
319.100 Revocation of license.
(1) The Department of Transportation shall revoke the license of any dealer
whose license has been suspended under ORS 319.096 and who the department
determines is unwilling or unable to comply with the provisions of ORS 319.010
to 319.430.
(2)
The department shall mail by certified mail addressed to the dealer at the
last-known address in the files of the department, a notice of intention to
revoke the dealer’s license. The notice shall give the reason for the
revocation of the license.
(3)
The license revocation becomes effective without further notice if within 10
days from the mailing of the notice the dealer has not complied with the
provisions of ORS 319.010 to 319.430.
(4)
The department shall provide notice of the revocation of the license of a
dealer under this section to all other licensed motor vehicle fuel dealers by a
method determined under ORS 319.102. [1989 c.664 §4; 2003 c.113 §4]
319.102 Notice to dealers of suspension or
revocation of another dealer’s license; rules.
The Department of Transportation shall establish by rule the most efficient
method of notifying licensed motor vehicle fuel dealers as required under ORS
319.096 and 319.100 that a dealer’s license has been suspended, revoked or
reinstated. The possible methods may include, but need not be limited to,
notice by telephone, electronic mail or regular mail. [2003 c.113 §5]
Note: See
note under 319.096.
319.110 Cancellation of license on request
of dealer or when licensee no longer a dealer.
(1) The Department of Transportation may, upon written request of a dealer,
cancel any license issued to such dealer, the cancellation to become effective
30 days from the date of receipt of the written request.
(2)
If the department ascertains and finds that the person to whom a license has
been issued is no longer engaged in the business of a dealer, the department
may cancel the license of such dealer upon investigation after 30 days’ notice
has been mailed to the last-known address of the dealer.
319.120 Remedies cumulative.
Except as otherwise provided in ORS 319.180 and 319.200, the remedies of the
state provided in ORS 319.090, 319.100 and 319.110 are cumulative. No action
taken pursuant to those statutes shall relieve any person from the penal
provisions of ORS 319.010 to 319.430 and 319.990. [Amended by 1967 c.54 §1;
1999 c.769 §7]
319.125 Change of ownership; cancellation
of license. A licensed dealer who has a change of
ownership shall notify the Department of Transportation immediately of the
change. Upon notification, the department shall immediately cancel the motor
vehicle fuel dealer license of the dealer. No license may be issued to any
successor of the dealer until the successor completes an application and
certificate and supplies the department with an adequate bond. For purposes of
this section:
(1)
In the case of a corporation with more than 100 stockholders, transfer of stock
in normal trading is not considered a change in ownership.
(2)
In the case of a corporation with 100 or fewer stockholders, transfer of less
than 50 percent of the stock in any period of 12 consecutive months is not
considered a change in ownership. [1987 c.610 §21]
Note:
319.125 was added to and made a part of 319.010 to 319.430 by legislative
action but was not added to any smaller series therein. See Preface to Oregon
Revised Statutes for further explanation.
319.130
[Repealed by 1987 c.610 §23]
319.140
[Amended by 1959 c.505 §3; 1987 c.158 §50a; 1987 c.610 §3; repealed by 1989
c.664 §6]
319.150
[Repealed by 1989 c.664 §6]
319.160
[Amended by 1957 c.209 §3; 1959 c.505 §4; 1967 c.359 §691; 1987 c.610 §4;
repealed by 1989 c.664 §6]
319.170
[Amended by 1987 c.610 §5; repealed by 1989 c.664 §6]
319.180 Payment of tax; delinquency penalty;
interest rates. (1) The license tax imposed by
ORS 319.020 shall be paid on or before the 25th day of each month to the
Department of Transportation which, upon request, shall receipt the dealer therefor.
(2)
Except as provided in subsection (4) of this section, to any license tax not paid
as required by subsection (1) of this section there shall be added a penalty of
one percent of such license tax.
(3)
Except as provided in subsection (4) of this section, if the tax and penalty
required by subsection (2) of this section are not received on or before the
close of business on the last day of the month in which the payment is due, a
further penalty of 10 percent shall be paid in addition to the penalty provided
for in subsection (2) of this section.
(4)
If the department determines that the delinquency was due to reasonable cause
and without any intent to avoid payment, the penalties provided by subsections
(2) and (3) of this section may be waived. Penalties imposed by this section
shall not apply when the penalty provided in ORS 319.090 has been assessed and
paid.
(5)(a)
If the license tax imposed by ORS 319.020 is not paid as required by subsection
(1) of this section, interest shall be charged at the rate of 0.0329 percent
per day until the tax and interest have been paid in full.
(b)
If the license tax imposed by ORS 319.020 is overpaid, the department may
credit interest to the account of the taxpayer in the amount of 0.0329 percent
per day up to a maximum amount that equals any interest assessed against the
taxpayer under paragraph (a) of this subsection in any given audit period.
(6)
No dealer who incurs a tax liability as provided for in ORS 319.010 to 319.430,
shall knowingly and willfully fail to report and pay the same to the department
as required by ORS 319.010 to 319.430. [Amended by 1955 c.730 §3; 1957 c.209 §4;
1959 c.505 §5; 1963 c.226 §2; 1967 c.54 §2; 1979 c.344 §4; 1987 c.610 §6; 1989
c.664 §5; 1999 c.769 §6]
319.182 Collection of delinquent tax,
interest or penalty; warrant; judgment lien. (1) If
a person fails to pay in full any tax, interest or penalty due under ORS
319.010 to 319.430, the Department of Transportation may issue a warrant for
the amount due, with the added penalties or charges, interest and the cost of
executing the warrant. A copy of the warrant shall be mailed or delivered to
the taxpayer by the department at the taxpayer’s last-known address.
(2)
At any time after issuing a warrant under this section, the department may
record the warrant in the County Clerk Lien Record of any county of this state.
Recording of the warrant has the effect described in ORS 205.125. After
recording a warrant, the department may direct the sheriff for the county in
which the warrant is recorded to levy upon and sell the real and personal
property of the taxpayer found within that county, and to levy upon any
currency of the taxpayer found within that county, for the application of the
proceeds or currency against the amount reflected in the warrant and the
sheriff’s cost of executing the warrant. The sheriff shall proceed on the
warrant in the same manner prescribed by law for executions issued against
property pursuant to a judgment, and is entitled to the same fees as provided
for executions issued against property pursuant to a judgment. The fees of the
sheriff shall be added to and collected as a part of the warrant liability.
(3)
In the discretion of the department a warrant under this section may be
directed to any agent authorized by the department to collect taxes, and in the
execution of the warrant the agent has all of the powers conferred by law upon
sheriffs, but is entitled to no fee or compensation in excess of actual
expenses paid in the performance of such duty. [1999 c.769 §2; 2003 c.576 §200;
2011 c.661 §3]
Note:
319.182, 319.184 and 319.186 were added to and made a part of 319.010 to
319.430 by legislative action but were not added to any smaller series therein.
See Preface to Oregon Revised Statutes for further explanation.
319.184 Use of collection agency.
(1) The Department of Transportation may engage the services of a collection
agency to collect any of the taxes, interest and penalties due to the state
under ORS 319.010 to 319.430. The department may engage the services by
entering into agreements to pay reasonable charges on a contingent fee or other
basis.
(2)
The department may assign to the collection agency, for collection purposes
only, any of the taxes, interest and penalties due the state under ORS 319.010
to 319.430.
(3)
The collection agency may bring such actions or take such proceedings,
including attachment and garnishment proceedings, as may be necessary. [1999
c.769 §3]
Note: See
note under 319.182.
319.186 Uncollectible tax, interest or
penalty. (1) Any tax, interest or penalty due
the state assigned to a collection agency pursuant to ORS 319.184 that remains
uncollected for two years after the date of the assignment meets the criteria
for uncollectibility formulated pursuant to ORS
293.240.
(2)
ORS 293.245 applies to any tax, interest or penalty due the state and described
in subsection (1) of this section. [1999 c.769 §4; 2011 c.223 §2]
Note: See
note under 319.182.
319.190 Monthly statement of dealer;
penalty; rules. (1) Every dealer in motor
vehicle fuel shall render to the Department of Transportation, on or before the
25th day of each month, on forms prescribed, prepared and furnished by the
department, and in the manner provided by the department by rule, a signed
statement of the number of gallons of motor vehicle fuel sold, distributed or
used by the dealer during the preceding calendar month. The statement shall be
signed by one of the principal officers, or by an authorized agent in case of a
corporation; or by the managing agent or owner in case of a firm or
association.
(2)
The signed statement filed with the department as required by this section is a
public record. All other documents, including supporting schedules and
information received from other taxing jurisdictions and entities, shall be
kept confidential and exempt from public inspection except that such
information may be shared with tax collecting entities in other jurisdictions
on the condition that the receiving jurisdiction agrees to keep such
information confidential. If a statement is not received on or before the 25th
day of each month, a penalty shall be assessed pursuant to ORS 319.180 or, if
the department determines that no tax is due, a penalty of $25 shall be
assessed. [Amended by 1955 c.730 §4; 1957 c.209 §5; 1987 c.610 §7; 2011 c.101 §2]
319.192 Refund to dealer of uncollectible
taxes; rules. (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. [2003 c.307 §2]
Note:
319.192 was added to and made a part of 319.010 to 319.430 by legislative
action but was not added to any smaller series therein. See Preface to Oregon
Revised Statutes for further explanation.
319.200 Assessing tax and penalty where
dealer fails to report. If any dealer, except one
subject to ORS 319.090, fails to file the report required by ORS 319.190, the
Department of Transportation shall proceed forthwith to determine from the best
available source the amount of motor vehicle fuel sold, distributed or used by
such dealer for the period unreported, and such determination shall be prima
facie evidence of the amount of such fuel sold, distributed or used. The
department immediately shall assess the license tax in the amount so
determined, adding thereto a penalty of 10 percent for failure to report. The
penalty shall be cumulative of other penalties provided in ORS 319.010 to
319.430 and 319.990. In any suit brought to enforce the rights of the state
under this section, the certificate of the department showing the amount of
taxes, penalties, interest and costs unpaid by any dealer and that the same are
due and unpaid to the state is prima facie evidence of the facts as shown. [Amended
by 1967 c.54 §3; 1987 c.610 §8]
319.210 Billing purchasers.
Bills shall be rendered to all purchasers of motor vehicle fuel by dealers in
motor vehicle fuel. The bills shall separately state and describe to the
satisfaction of the Department of Transportation the different products shipped
thereunder and shall be serially numbered except
where other sales invoice controls acceptable to the department are maintained.
[Amended by 1955 c.730 §5; 1987 c.610 §9]
319.220 Receipt, payment or sale of motor
vehicle fuel without invoice or delivery tag prohibited.
No person shall receive and accept any shipment of motor vehicle fuel from any
dealer, or pay for the same, or sell or offer the shipment for sale, unless the
shipment is accompanied by an invoice or delivery tag showing the date upon
which shipment was delivered and the name of the dealer in motor vehicle fuel. [Amended
by 1955 c.730 §6; 1987 c.610 §10]
319.230 Transporting motor vehicle fuel in
bulk. Every person operating any conveyance
for the purpose of hauling, transporting or delivering motor vehicle fuel in
bulk shall, before entering upon the public highways of this state with such
conveyance, have and possess during the entire time of hauling or transporting
such motor vehicle fuel an invoice, bill of sale or other written statement
showing the number of gallons, the true name and address of the seller or consignor,
and the true name and address of the buyer or consignee, if any, of the same.
The person hauling such motor vehicle fuel shall at the request of any sheriff,
deputy sheriff, constable, state police or other officer authorized by law to
inquire into or investigate such matters, produce and offer for inspection the
invoice, bill of sale or other statement. [Amended by 1957 c.209 §6]
319.240 Exemption of export fuel.
(1) The license tax imposed by ORS 319.020 may not be imposed on motor vehicle
fuel that is exported by a dealer:
(a)
From this state to another state, territory or country, not including a
federally recognized Indian reservation located wholly or partially within the
borders of this state, where the motor vehicle fuel is unloaded; and
(b)
Who has a valid motor vehicle fuel dealer’s license or its equivalent issued by
the state, territory or country to which the fuel is exported and where it is
unloaded.
(2)
In support of any exemption from license taxes claimed under this section other
than in the case of stock transfers or deliveries in equipment, every dealer
must execute and file with the Department of Transportation an export
certificate in such form as shall be prescribed, prepared and furnished by the
department, containing a statement, made by some person having actual knowledge
of the fact of such exportation, that the motor vehicle fuel has been exported
from the State of Oregon, and giving such details with reference to such
shipment as the department may require. All export certificates in support of
shipments to other states, territories or countries must be completed and on
file in the principal office of the dealer in this state within three months
after the close of the calendar month in which the shipments to which they relate
are made, unless the state, territory or country of destination would not be
prejudiced with respect to its collection of taxes thereon if the certificate
is not filed within such time. The department may demand of any dealer such
additional data as is deemed necessary in support of any such certificate, and
failure to supply such data will constitute a waiver of all right to exemption
claimed by virtue of such certificate. The department may, in a case where it
believes no useful purpose would be served by filing of an export certificate,
waive the certificate.
(3)
Any motor vehicle fuel carried from this state in the fuel tank of a motor
vehicle shall not be considered as exported from this state, except that a
refund of the tax may be paid on such fuel as provided in ORS 319.280 (1)(d).
(4)
No person shall, through false statement, trick or device, or otherwise, obtain
motor vehicle fuel for export upon which the Oregon tax has not been paid and
fail to export the same, or any portion thereof, or cause the motor vehicle
fuel or any portion thereof not to be exported, or shall divert the motor
vehicle fuel or any portion thereof, or shall cause it to be diverted from
interstate or foreign transit begun in this state, or shall unlawfully return
the motor vehicle fuel or any portion thereof to be used or sold in this state
and fail to notify the department and the dealer from whom the motor vehicle
fuel was originally purchased of the person’s act.
(5)
No dealer or other person shall conspire with any person to withhold from
export, or divert from interstate or foreign transit begun in this state, or to
return motor vehicle fuel to this state for sale or use so as to avoid any of
the taxes imposed by ORS 319.010 to 319.430. [Amended by 1953 c.82 §2; 1955 c.730
§7; 1959 c.186 §1; 1963 c.257 §1; 1987 c.610 §11; 2003 c.56 §1]
319.250 Certain sales to Armed Forces
exempted; reports. The license tax imposed by ORS
319.020 shall not be imposed on any aircraft or motor vehicle fuel sold to the
Armed Forces of the United States for use in ships, aircraft or for export from
this state; but every dealer shall be required to report such sales to the
Department of Transportation in such detail as may be required. A certificate
by an authorized officer of such Armed Forces shall be accepted by the dealer
as sufficient proof that the sale is for the purpose specified in the
certificate. [Amended by 1955 c.730 §8; 1959 c.186 §2; 1961 c.43 §1; 1987 c.610
§12]
319.260 Fuel in vehicles coming into or
leaving state not taxed. Any person coming into or
leaving Oregon in a motor vehicle may transport in the fuel tank of such
vehicle motor vehicle fuel for the purpose of operating such motor vehicle,
without complying with any of the provisions imposed upon dealers by ORS 319.010
to 319.430. However, if motor vehicle fuel so brought into the state is removed
from the fuel tank of the vehicle or used for any purpose other than the
propulsion of the vehicle, the person so importing the fuel into this state
shall be subject to all the provisions of ORS 319.010 to 319.430 and 319.990
applying to dealers. [Amended by 1987 c.610 §12a]
319.270 Fuel sold or distributed to
dealers. (1) Notwithstanding ORS 319.020, if the
first sale, use or distribution of motor vehicle fuel or aircraft fuel is from
one licensed dealer to another licensed dealer, the selling or distributing
dealer is not required to pay the license tax imposed by ORS 319.020. When the
purchasing or receiving dealer first sells, uses or distributes the fuel, that
dealer shall pay the license tax regardless of whether the sale, use or
distribution is to another licensed dealer.
(2)
A dealer who renders monthly statements to the Department of Transportation as
required by ORS 319.020 and 319.190 shall show separately the number of gallons
of motor vehicle fuel sold or delivered to dealers. [Amended by 1987 c.610 §13]
319.275 Liability for taxes, interest and
penalties when person importing fuel does not hold license.
(1) A person who is not a licensed dealer shall not accept or receive motor
vehicle or aircraft fuel in this state from a person who imports motor vehicle
or aircraft fuel who does not hold a valid motor vehicle fuel dealer license in
this state. If a person who is not a licensed dealer accepts or receives motor
vehicle fuel or aircraft fuel from a person who imports motor vehicle fuel or
aircraft fuel and does not hold a valid motor vehicle fuel dealer license in
this state, the purchaser or receiver shall be liable for all taxes, interest
and penalties contained in ORS 319.010 to 319.430.
(2)
A licensed dealer who accepts or receives motor vehicle fuel or aircraft fuel
in this state from a person who imports motor vehicle or aircraft fuel who does
not hold a valid dealer license in this state shall pay the tax imposed by ORS
319.020 to the Department of Transportation upon the first sale, use or
distribution of the motor vehicle fuel or aircraft fuel. [1987 c.610 §22; 1991
c.863 §§18a,21a]
319.280 Refunds generally.
(1) Any person who has paid any tax on motor vehicle fuel levied or directed to
be paid by ORS 319.010 to 319.430 either directly by the collection of the tax
by the vendor from the consumer, or indirectly by adding the amount of the tax
to the price of the fuel and paid by the consumer, shall be reimbursed and
repaid the amount of such tax paid, except as provided in ORS 319.290 to
319.330, if such person has:
(a)
Purchased and used such fuel for the purpose of operating or propelling a
stationary gas engine, a tractor or a motor boat, if the motor boat is used for
commercial purposes at any time during the period for which the refund is
claimed;
(b)
Purchased and used such fuel for cleaning or dyeing or other commercial use,
except when used in motor vehicles operated upon any highway;
(c)
Purchased and exported such fuel from this state, in containers other than fuel
supply tanks of motor vehicles, provided that the person:
(A)
Exports the motor vehicle fuel from this state to another state, territory or
country, not including a federally recognized Indian reservation located wholly
or partially within the borders of this state, where the motor vehicle fuel is
unloaded; and
(B)
Has a valid motor vehicle fuel dealer’s license or its equivalent issued by the
state, territory or country to which the fuel is exported and where it is
unloaded;
(d)
Purchased and exported such fuel in the fuel supply tank of a motor vehicle and
has used such fuel to operate the vehicle upon the highways of another state,
if the user has paid to the other state a similar motor vehicle fuel tax on the
same fuel, or has paid any other highway use tax the rate for which is
increased because such fuel was not purchased in, and the tax thereon paid, to
such state; or
(e)
Purchased and used such fuel for small engines that are not used to propel
motor vehicles on highways, including but not limited to those that power lawn
mowers, leaf blowers, chain saws and similar implements.
(2)
When a motor vehicle with auxiliary equipment uses fuel and there is no
auxiliary motor for such equipment or separate tank for such a motor, a refund
may be claimed and allowed as provided by subsection (4) of this section,
except as otherwise provided by this subsection, without the necessity of
furnishing proof of the amount of fuel used in the operation of the auxiliary
equipment. The person claiming the refund may present to the Department of
Transportation a statement of the claim and be allowed a refund as follows:
(a)
For fuel used in pumping aircraft fuel, motor vehicle fuel, fuel or heating oils or other petroleum products by a power take-off unit
on a delivery truck, refund shall be allowed claimant for tax paid on fuel
purchased at the rate of three-fourths of one gallon for each 1,000 gallons of
petroleum products delivered.
(b)
For fuel used in operating a power take-off unit on a cement mixer truck or on
a garbage truck, claimant shall be allowed a refund of 25 percent of the tax
paid on all fuel used in such a truck.
(3)
When a person purchases and uses motor vehicle fuel in a vehicle equipped with
a power take-off unit, a refund may be claimed for fuel used to operate the
power take-off unit provided the vehicle is equipped with a metering device
approved by the department and designed to operate only while the vehicle is
stationary and the parking brake is engaged; the quantity of fuel measured by
the metering device shall be presumed to be the quantity of fuel consumed by
the operation of the power take-off unit.
(4)
Before any such refund may be granted, the person claiming such refund must
present to the department a statement, accompanied by the original invoices, or
reasonable facsimiles approved by the department, showing such purchases;
provided that in lieu of original invoices or facsimiles, refunds submitted
under subsection (1)(d) of this section shall be accompanied by information
showing source of the fuel used and evidence of payment of tax to the state in
which the fuel was used. The statement shall be made over the signature of the
claimant, and shall state the total amount of such fuel for which the claimant
is entitled to be reimbursed under subsection (1) of this section. The
department upon the presentation of the statement and invoices or facsimiles,
or other required documents, shall cause to be repaid to the claimant from the
taxes collected on motor vehicle fuel such taxes so paid by the claimant. [Amended
by 1959 c.186 §3; 1963 c.257 §2; 1969 c.465 §1; 1971 c.163 §1; 1973 c.135 §1;
1985 c.152 §1; 1997 c.364 §1; 2001 c.820 §4; 2003 c.56 §2]
319.290 Limitation on applications for
refunds. Applications for refunds made under ORS
319.280, 319.320 and 319.330 must be filed with the Department of
Transportation before the expiration of 15 months from the date of purchase or
invoice, except that unused fuel reported as an ending inventory on any claim
may be included in a subsequent claim if presented not later than 15 months
from the filing date of the claim which established the inventory. All
applications for refunds based upon exportation of motor vehicle fuel from this
state in the fuel supply tank of a motor vehicle must be filed with the
department before the expiration of 15 months from the last day of the month in
which the fuel was used, or before the expiration of 15 months from the date of
an assessment for unpaid tax by the state in which the fuel was used. [Amended
by 1955 c.730 §9; 1963 c.257 §3; 1979 c.344 §5]
319.300 Seller to give invoice for each
purchase made by person entitled to refund. (1)
When motor vehicle fuel is sold to a person who claims to be entitled to a
refund of the tax imposed, the seller of the motor vehicle fuel shall make and
deliver at the time of the sale separate invoices for each purchase in such
form and containing any information prescribed by the Department of
Transportation.
(2)
The invoices shall be legibly written and shall be void if any corrections or
erasures appear on the face thereof. Any person who alters any part of any
invoice that will tend to give to the claimant an illegal gain, shall have the
entire claim invalidated. The seller shall for a period of at least 18 months
retain copies of all invoices and make them available to the department upon
request. [Amended by 1953 c.77 §2; 1955 c.730 §10; 1957 c.209 §7]
319.310 Claims for refunds may be required
to be under oath; investigation of claims. (1)
The Department of Transportation may require any person who makes claim for
refund of tax upon motor vehicle fuel to furnish a statement, under oath,
giving the occupation, description of the machines or equipment in which the
motor vehicle fuel was used, the place where used and such other information as
the department may require.
(2)
The department may investigate claims and gather and compile such information
in regard to the claims as it considers necessary to safeguard the state and
prevent fraudulent practices in connection with tax refunds and tax evasions.
The department may, in order to establish the validity of any claim, examine
the books and records of the claimant for such purposes. The records shall be sufficient
to substantiate the accuracy of the claim and shall be in such form and contain
such information as the department may require. Failure of the claimant to
maintain such records or to accede to the demand for such examination
constitutes a waiver of all rights to the refund claimed on account of the
transaction questioned. [Amended by 1959 c.186 §4]
319.320 Refund of tax on fuel used in
operation of vehicles over certain roads or private property.
(1) Upon compliance with subsection (2) or (3) of this section the Department
of Transportation shall refund, in the manner provided in subsection (2) or (3)
of this section, the tax on motor vehicle fuel that is used in the operation of
a motor vehicle:
(a)
By any person on any road, thoroughfare or property in private ownership.
(b)
By any person on any road, thoroughfare or property, other than a state
highway, county road or city street, for the removal of forest products, as
defined in ORS 321.005, or the products of such forest products converted to a
form other than logs at or near the harvesting site, or for the construction or
maintenance of the road, thoroughfare or property, pursuant to a written
agreement or permit authorizing the use, construction or maintenance of the
road, thoroughfare or property, with or by:
(A)
An agency of the United States;
(B)
The State Board of Forestry;
(C)
The State Forester; or
(D)
A licensee of an agency named in subparagraph (A), (B) or (C) of this
paragraph.
(c)
By an agency of the United States or of this state or of any county, city or
port of this state on any road, thoroughfare or property, other than a state
highway, county road or city street.
(d)
By any person on any county road for the removal of forest products, as defined
in ORS 321.005, or the products of such forest products converted to a form
other than logs at or near the harvesting site, if:
(A)
The use of the county road is pursuant to a written agreement entered into
with, or to a permit issued by, the State Board of Forestry, the State Forester
or an agency of the United States, authorizing such person to use such road and
requiring such person to pay for or to perform the construction or maintenance
of the county road;
(B)
The board, officer or agency that entered into the agreement or granted the
permit, by contract with the county court or board of county commissioners, has
assumed the responsibility for the construction or maintenance of such county
road; and
(C)
Copies of the agreements or permits required by subparagraphs (A) and (B) of
this paragraph are filed with the department.
(2)
Except for a farmer subject to subsection (3) of this section, the person or
agency, as the case may be, who has paid any tax on such motor vehicle fuels
levied or directed to be paid, as provided by ORS 319.010 to 319.430, is
entitled to claim a refund of the tax so paid on such fuels or for the
proportionate part of tax paid on fuels used in the operation of such vehicles,
when part of the operations are over such roads, thoroughfares or property. The
proportionate part shall be based upon the number of miles traveled by any such
vehicle over such roads, thoroughfares or property as compared to the total
number of miles traveled by such vehicle. To be eligible to claim such refund
the person or agency, as the case may be, shall first establish and maintain a
complete record of the operations, miles traveled, gallons of fuel used and
other information, in such form and in such detail as the department may
prescribe and require, the source of supply of all fuels purchased or used, and
the particular vehicles or equipment in which used. Whenever any such claim is
received and approved by the department, it shall cause the refund of tax to be
paid to the claimant in like manner as provided for paying of other refund
claims.
(3)
A farmer who has paid any tax on motor vehicle fuels levied or directed to be
paid, as provided in ORS 319.010 to 319.430, is entitled to claim a refund of
the tax paid on such fuels used in farming operations in the operation of any
motor vehicle on any road, thoroughfare or property in private ownership. To be
eligible to claim such refund a farmer shall maintain in such form and in such
detail as the department may prescribe and require, a record, supported by
purchase invoices, of all such motor vehicle fuel purchased (including fuel
purchased to operate any motor vehicle on the highway) and, for each and every
motor vehicle operated on the highway, a record of all fuel used and of all
miles traveled on the highway. Whenever any such claim is received and approved
by the department, it shall cause the refund of tax to be paid to the claimant
in like manner as provided for paying of other refund claims.
(4)
As used in subsections (2) and (3) of this section, “farmer” includes any person
who manages or conducts a farm for the production of livestock or crops but
does not include a person who manages or conducts a farm for the production of
forest products, as defined in ORS 321.005, or the products of such forest
products converted to a form other than logs at or near the harvesting site, or
of forest trees unless the production of such forest products or forest trees
is only incidental to the primary purpose of the farming operation. [Amended by
1961 c.368 §1; 1965 c.64 §1; 1965 c.425 §2; 1967 c.367 §2; 1979 c.344 §6]
319.330 Refunds to purchasers of fuel for
aircraft. (1) Whenever any statement and invoices
are presented to the Department of Transportation showing that motor vehicle
fuel or aircraft fuel has been purchased and used in operating aircraft engines
and upon which the full tax for motor vehicle fuel has been paid, the
department shall refund the tax paid, but only after deducting from the tax
paid nine cents for each gallon of such fuel so purchased and used, except that
when such fuel is used in operating aircraft turbine engines (turbo-prop or
jet) the deduction shall be one cent for each gallon. No deduction provided
under this subsection shall be made on claims presented by the United States or
on claims presented where a satisfactory showing has been made to the
department that such aircraft fuel has been used solely in aircraft operations
from a point within the State of Oregon directly to a point not within any
state of the United States. The amount so deducted shall be paid on warrant of
the Oregon Department of Administrative Services to the State Treasurer, who
shall credit the amount to the State Aviation Account for the purpose of
carrying out the provisions of the state aviation law. Moneys credited to the
account under this section are continuously appropriated to the Oregon
Department of Aviation.
(2)
If satisfactory evidence is presented to the Department of Transportation
showing that aircraft fuel upon which the tax has been paid has been purchased
and used solely in aircraft operations from a point within the State of Oregon
directly to a point not within any state of the United States, the department
shall refund the tax paid. [Amended by 1959 c.505 §6; 1973 c.575 §1; 1977 c.293
§2; 1999 c.935 §26; 1999 c.1037 §§2,4; 2005 c.755 §16]
319.340
[Amended by 1959 c.203 §1; repealed by 1979 c.344 §11]
319.350
[Amended by 1971 c.118 §1; repealed by 1979 c.344 §11]
319.360
[Amended by 1957 c.209 §8; repealed by 1979 c.344 §11]
319.370 Examinations and investigations;
correcting reports and payments. The
Department of Transportation, or its duly authorized agents, may make any
examination of the accounts, records, stocks, facilities and equipment of
dealers, brokers, service stations and other persons engaged in storing,
selling or distributing motor vehicle fuel or other petroleum product or
products within this state, and such other investigations as it considers
necessary in carrying out the provisions of ORS 319.010 to 319.430. If the
examinations or investigations disclose that any reports of dealers or other
persons theretofore filed with the department pursuant to the requirements of
ORS 319.010 to 319.430, have shown incorrectly the amount of gallonage of motor vehicle fuel distributed or the tax,
penalty or interest accruing thereon, the department may make such changes in
subsequent reports and payments of such dealers or other persons, or may make
such refunds, as may be necessary to correct the errors disclosed by its
examinations or investigations. [Amended by 1987 c.610 §14]
319.375 Limitation on credit for or refund
of overpayment and on assessment of additional tax.
(1) Except as otherwise provided in ORS 319.010 to 319.430, any credit for
erroneous overpayment of tax made by a dealer taken on a subsequent return or
any claim for refund of tax erroneously overpaid filed by a dealer must be so
taken or filed within three years after the date on which the overpayment was
made to the state.
(2)
Except in the case of a fraudulent report or neglect to make a report, every
notice of additional tax proposed to be assessed under ORS 319.010 to 319.430
shall be served on dealers within three years from the date upon which such
additional taxes become due. [1955 c.730 §14; 1987 c.610 §15]
319.380 Examining books and accounts of
carrier of motor vehicle fuel. The
Department of Transportation or its duly authorized agents may at any time
during normal business hours examine the books and accounts of any carrier of
motor vehicle fuel operating within this state for the purpose of checking
shipments or use of motor vehicle fuel, detecting diversions thereof or evasion
of taxes on same in enforcing the provisions of ORS 319.010 to 319.430.
319.382 Agreements for refunds to Indian
tribes. Notwithstanding any other provision of
law, the Department of Transportation may enter into agreements with the
governing body of any Indian tribe residing on a reservation in Oregon to
provide refunds to the tribe of state motor vehicle fuel taxes for fuel
purchased on the reservation and used by tribal members on tribal reservation
lands, other than for motor vehicle fuel used on state highways, county roads
or city streets supported by the State Highway Fund. [1993 c.706 §2]
Note:
319.382 was added to and made a part of 319.010 to 319.430 by legislative
action but was not added to any smaller series therein. See Preface to Oregon
Revised Statutes for further explanation.
319.390 Records to be kept by dealers;
inspection of records. Every dealer in motor vehicle
fuel shall keep a record in such form as may be prescribed by the Department of
Transportation of all purchases, receipts, sales and distribution of motor
fuel. The records shall include copies of all invoices or bills of all such
sales and shall at all times during the business hours of the day be subject to
inspection by the department or its deputies or other officers duly authorized
by the department. Upon request from the officials to whom is entrusted the
enforcement of the motor fuel tax law of another state, territory, country or
the federal government, the department shall forward to such officials any
information which it may have relative to the import or export of any motor
vehicle fuel by any dealer, provided such other state, territory, country or
federal government furnishes like information to this state. [Amended by 1955
c.730 §11; 1987 c.610 §16]
319.400 Records to be kept three years.
Every dealer shall maintain and keep, within the State of Oregon, for a period
of three years, all records of motor vehicle fuel used, sold and distributed
within this state by such dealer, together with stock records, invoices, bills
of lading and other pertinent papers as may be required by the Department of
Transportation. [Amended by 1955 c.730 §12; 1987 c.610 §17]
319.410 Disposition of tax moneys.
(1) The Department of Transportation shall promptly turn over the license tax
to the State Treasurer to be disposed of as provided in ORS 802.110.
(2)
The revenue from the license tax collected from the use, sale or distribution
of aircraft fuel as imposed by ORS 319.020 (2) shall be transferred upon
certification of the department to the State Treasurer, who shall credit the
certified amount to the State Aviation Account for the purpose of carrying out
the provisions of the state aviation laws. [Amended by 1955 c.287 §20; 1961
c.146 §2; 1963 c.226 §3; 1969 c.70 §1; 1983 c.338 §909; 1993 c.741 §29; 1999
c.935 §27; 2005 c.755 §17]
319.415 Estimate of tax on fuel used for
boats; transfer to Boating Safety, Law Enforcement and Facility Account; use.
(1) On or before July 15 of each year, the Oregon Department of Administrative
Services, after consultation with the Department of Transportation and the
State Marine Board, shall determine the amount of the motor vehicle fuel tax
imposed under ORS 319.010 to 319.430 during the preceding fiscal year with
respect to fuel purchased and used to operate or propel motor boats. The amount
determined shall be reduced by the amount of any refunds for motor boats used
for commercial purposes actually paid during the preceding year on account of
ORS 319.280 (1)(a).
(2)(a)
The Oregon Department of Administrative Services shall estimate the amount of
fuel described in subsection (1) of this section that is used to operate or
propel motor boats by conducting a statistically valid, unbiased, independent
survey of boat owners. The survey shall be conducted once every four years and
shall be designed to estimate the average daily fuel consumption by motor boats
and the total days of motor boat use per year. The survey shall be used to
determine the amount of the transfer required by subsection (3) of this section
for the first transfer that occurs after the survey is completed. If the tax
rate changes during the fiscal year, the amount of tax to be transferred shall
be prorated based on the percentage of total motor boat use taking place during
each tax period.
(b)
In years when no survey is conducted, the amount to be transferred under
subsection (3) of this section shall be calculated by multiplying the per boat
fuel consumption factors from the preceding survey by the number of motor boats
as shown by the annual actual count of boat registrations. The resulting
amount, in gallons per year, shall be the basis for the determination of the
amount to be transferred.
(c)
The survey required by paragraph (a) of this subsection shall be developed by a
research department within the Oregon University System, in consultation with
the State Marine Board and the Department of Transportation. The Oregon Department
of Administrative Services shall contract for the development and conduct of
the survey, and the costs shall be paid by the Department of Transportation.
Costs paid by the Department of Transportation may be deducted from the amount
transferred to the State Marine Board under subsection (3) of this section.
(3)
The Oregon Department of Administrative Services shall certify the amount of
the estimate made under subsection (1) of this section, as reduced by refunds,
to the Department of Transportation, to the State Marine Board and to the State
Treasurer. Thereupon, that amount shall be transferred from the Department of
Transportation Driver and Motor Vehicle Suspense Account to the Boating Safety,
Law Enforcement and Facility Account created under ORS 830.140, and is
continuously appropriated to the State Marine Board for the purposes for which
the moneys in the Boating Safety, Law Enforcement and Facility Account are
appropriated. [1985 c.152 §4; 1993 c.741 §30; 1999 c.296 §1; 2005 c.22 §227]
319.417 Estimate of tax on fuel used in
aircraft; transfer to State Aviation Account; use.
(1) On or after October 3, 1989, and on or before July 15 of each year
thereafter, the Oregon Department of Administrative Services, after
consultation with the Department of Transportation and the Director of the
Oregon Department of Aviation shall estimate, using a methodology approved by
the Oregon Transportation Commission, the amount of the motor vehicle fuel tax
imposed under ORS 319.010 to 319.430 during the preceding fiscal year with
respect to motor vehicle fuel purchased and used in operating aircraft engines
and upon which the full tax for motor vehicle fuel has been paid. The estimate
shall be reduced by the amount of any refunds actually paid on motor vehicle
fuel, excluding those paid on aviation gasoline or jet fuel, during the
preceding fiscal year pursuant to ORS 319.330 (1).
(2)
The Oregon Department of Administrative Services shall certify the amount of
the estimate made under subsection (1) of this section to the Department of
Transportation, the Director of the Oregon Department of Aviation and the State
Treasurer. Thereupon, the amount of the estimate shall be transferred from the
Department of Transportation Driver and Motor Vehicle Suspense Account to the
State Aviation Account and is continuously appropriated to the Oregon
Department of Aviation to carry out the purposes of ORS chapters 835, 836 and
837. [1989 c.101 §2; 1993 c.741 §31; 1999 c.935 §28]
319.420 ORS 319.510 to 319.880 not
affected. ORS 319.010 to 319.410 do not affect or
repeal any of the provisions of ORS 319.510 to 319.880.
319.430 Savings clause.
All rights and obligations arising under the provisions of the statutes
repealed in section 38, chapter 413, Oregon Laws 1945, shall not in any way be
affected by such repeal. Such statutes shall be considered in full force and
effect for the purpose of carrying out all duties and obligations contracted or
arising under such statutes, prior to June 16, 1945.
USE FUEL TAX
319.510 Short title.
ORS 319.510 to 319.880 may be cited as the Use Fuel Tax Law. [Amended by 2007
c.71 §93]
319.520 Definitions for ORS 319.510 to
319.880. 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.
(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.
(3)
“Delinquent” means having failed to pay a tax or penalty within the time
provided by law.
(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.
(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.
(8)
“Highway” means every way, thoroughfare and place, of whatever nature, open to
the use of the public for the purpose of vehicular travel.
(9)
“Light weight” means the weight of a vehicle when fully equipped for moving
over the highway.
(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.
(12)
“Person” means any individual, firm, copartnership,
joint venture, association, corporation, trust, receiver or any group or
combination acting as a unit.
(13)
“Seller” means:
(a)
A person that sells fuel to a user; or
(b)
If the fuel is dispensed at a nonretail facility, the person that owns the user’s
accounts and bills the user for fuel purchased at a nonretail facility.
(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.
(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.
[Amended by 1955 c.287 §21; 1959 c.188 §1; 1977 c.429 §1; 1981 c.703 §1; 1989
c.992 §24a; 1991 c.284 §5; 1993 c.741 §32; 2003 c.99 §1; 2008 c.44 §1]
319.525 Agreements with Indian tribes.
Notwithstanding any other provision of law, the Department of Transportation
may enter into agreements with the governing body of any Indian tribe residing
on a reservation in Oregon to provide for the administration of the tax imposed
under ORS 319.510 to 319.880. [2001 c.305 §2]
319.530 Imposition of tax; rate.
(1) To compensate this state partially for the use of its highways, an excise
tax hereby is imposed at the rate of 30 cents per gallon on the use of fuel in
a motor vehicle. Except as otherwise provided in subsections (2) and (3) of
this section, 100 cubic feet of fuel used or sold in a gaseous state, measured
at 14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is
taxable at the same rate as a gallon of liquid fuel.
(2)
One hundred twenty cubic feet of compressed natural gas used or sold in a
gaseous state, measured at 14.73 pounds per square inch of pressure at 60
degrees Fahrenheit, is taxable at the same rate as a gallon of liquid fuel.
(3)
One and three-tenths liquid gallons of propane at 60 degrees Fahrenheit is
taxable at the same rate as a gallon of other liquid fuel. [Amended by 1959
c.188 §2; 1967 c.463 §2; 1981 c.698 §2; 1981 c.703 §2; 1983 c.727 §§2,6; 1985
c.209 §13; 1987 c.899 §§9,11,15; 1989 c.865 §2; 1991 c.497 §§8,9; 1995 c.311 §1;
2009 c.865 §49]
319.540
[Repealed by 1959 c.188 §44]
319.550 User’s license required to use
fuel; exceptions. 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)
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)
A user’s license is not required for a person who uses fuel as described in ORS
319.520 (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. [Amended by 1959 c.188 §3;
1977 c.429 §2; 1985 c.265 §1; 1989 c.992 §25; 1991 c.284 §8; 2008 c.44 §3]
319.560 Application for and issuance of
user’s license. A user of fuel in a motor
vehicle required to be licensed under ORS 319.550 shall apply to the Department
of Transportation for a user’s license upon forms prescribed by the department
and shall set forth such information as the department may require. On receipt
of the application, the department may issue to the applicant a user’s license
without charge authorizing the applicant to use fuel in a motor vehicle in this
state. The license is valid only for the person in whose name it is issued and
is valid until canceled or revoked. [Amended by 1959 c.188 §4; 1977 c.429 §3;
1999 c.769 §21]
319.570 Faithful performance bond.
(1) At the time of filing the application for a user’s license, the Department
of Transportation may require the user of fuel in a motor vehicle to file with
the department, in such form as shall be prepared by the department, a bond
duly executed by the user as principal with a corporate surety authorized to
transact business in this state. The bond shall be payable to the State of
Oregon conditioned upon faithful performance of all the requirements of ORS
319.510 to 319.880, including the payment of all taxes, penalties and other
obligations of such user arising out of ORS 319.510 to 319.880 and 319.990 (4).
(2)
The total amount of the bond or bonds required of any user of fuel in a motor
vehicle shall be fixed by the department and may be increased or reduced by the
department at any time subject to the limitations provided in this section. The
total amount of the bond or bonds required of any user of fuel in a motor
vehicle shall be equivalent to twice the estimated monthly tax of the user,
determined in such manner as the department considers proper. However, the
total amount of the bond or bonds required of any user of fuel in a motor
vehicle shall never be less than $10. Any bond given in connection with ORS
319.510 to 319.880 shall be a continuing instrument and shall cover any and all
periods of time including the first and all subsequent periods for which a license
may be granted in consequence of the giving of the bond. The liability of the
surety on the bond for the aggregate of all claims which arise thereunder shall not exceed the amount of the penalty of
the bond. No recovery on any bond or any execution of any new bond shall
invalidate any bond, but the total recoveries under any one bond shall not
exceed the amount of the bond. [Amended by 1959 c.188 §5; 1967 c.359 §692]
319.580 Deposit in lieu of bond.
In lieu of any bond or bonds in total amount as fixed under ORS 319.570, any
user may deposit with the Department of Transportation, under such terms and
conditions as the department may prescribe, a like amount of lawful money of
the United States or negotiable bonds or other obligations of the United States,
the State of Oregon, or any county of this state, of an actual market value not
less than the amount so fixed by the department. The department shall turn over
to the State Treasurer for safekeeping all such deposits so received.
319.590 Release of surety.
Any surety on a bond furnished by a user as provided in ORS 319.570 shall be
released and discharged from any and all liability to the state accruing on the
bond after the expiration of 60 days from the date upon which the surety has
lodged with the Department of Transportation a written request to be released
and discharged, but this provision shall not operate to relieve, release or
discharge the surety from any liability already accrued or which accrues before
the expiration of the 60-day period. The department shall promptly, upon
receiving the request, notify the user who furnished the bond, and unless the
user, on or before the expiration of the 60-day period files a new bond, or
makes a deposit in accordance with the requirements of ORS 319.580, the
department forthwith shall cancel the user’s license.
319.600 Display of emblem.
Except as provided in ORS 319.550, a user of fuel in a motor vehicle shall
display an emblem in a conspicuous place on each motor vehicle in connection
with which fuel is used. Each such emblem shall be issued without charge by the
Department of Transportation upon application by a person holding an uncanceled or unrevoked user’s license and shall be
displayed only upon the motor vehicle with respect to which it is issued. [Amended
by 1959 c.188 §6]
319.610
[Repealed by 1959 c.188 §44]
319.611 Penalty for unlicensed use of fuel
or nondisplay of authorization or emblem; waiver.
(1) If any person required to be licensed under ORS 319.550 uses fuel in a
motor vehicle in this state at a time when the person does not hold a valid
user’s license or does not display a valid authorization or user’s emblem
issued by the Department of Transportation, a penalty of 25 percent of the tax
applicable to the fuel so used shall be imposed. The penalty so imposed shall
be in addition to any other penalty imposed under the provisions of ORS 319.510
to 319.990.
(2)
The department may waive any penalty provided by subsection (1) of this section
that is imposed after January 1, 1998, if the department determines that there
was reasonable cause for the failure to hold a valid user’s license or display
a valid authorization or user’s emblem issued by the department and finds that
there was no intent to avoid payment. [1959 c.188 §8; 1977 c.429 §4; 1997 c.275
§2; 1999 c.769 §13]
319.620
[Amended by 1955 c.476 §1; repealed by 1959 c.188 §44]
319.621 Seller’s license.
(1) No person shall sell fuel for use in a motor vehicle in this state unless
the person holds a valid seller’s license.
(2)
A person shall apply to the Department of Transportation for a seller’s license
upon forms prescribed, prepared and furnished by the department. No charge
shall be made for the license. The license is valid only for the person in
whose name it is issued and is valid until canceled or revoked.
(3)
The department may require an applicant for a seller’s license to file with the
department a bond or deposit of not less than $100 under the same terms and
conditions prescribed for users in ORS 319.570, 319.580 and 319.590. [Formerly
319.670]
319.628 Grounds for refusal to issue user’s
or seller’s license; hearing; records inspection.
(1) The Department of Transportation may refuse to issue a user’s license or a
seller’s license to a person who applies as provided in ORS 319.560 or 319.621
if the department finds that the person:
(a)
Was the holder of a license revoked under ORS 319.630;
(b)
Is applying for a license on behalf of a real party in interest whose license
was revoked under ORS 319.630;
(c)
Was an officer, director, owner or managing employee of a nonindividual
licensee whose license was revoked under ORS 319.630;
(d)
Owes a debt to the state under ORS 319.510 to 319.880;
(e)
Had a license issued by a jurisdiction other than Oregon to sell or use untaxed
use fuel that was revoked or canceled for cause, whether the license was held
by the person as an individual or as an officer, director, owner or managing
employee or on behalf of a real party in interest;
(f)
In any jurisdiction, pleaded guilty to or was convicted of a crime directly
related to the sale, use or distribution of use fuel, whether as an individual
or as an officer, director, owner or managing employee of a business engaged in
the sale or distribution of use fuel;
(g)
Had a civil judgment imposed for conduct involving fraud, misrepresentation,
conversion or dishonesty, as an individual or as an officer, director, owner or
managing employee of a business engaged in the sale or distribution of use
fuel;
(h)
Misrepresented or concealed a material fact in obtaining a license or in the
reinstatement thereof;
(i) Violated a statute or administrative rule regarding fuel
taxation or distribution;
(j)
Failed to cooperate with the department’s investigations by:
(A)
Not furnishing requested documents;
(B)
Not furnishing when requested to do so a full and complete written explanation
of a matter under investigation by the department; or
(C)
Not responding to a subpoena issued by the department; or
(k)
Failed to comply with an order issued by the department.
(2)
In addition to refusal of a license for reasons specified in subsection (1) of
this section, the department may refuse to issue a user’s license or seller’s
license for any other reason the department deems sufficient.
(3)
Before refusing to issue a license under this section, the department shall
grant the applicant a hearing and shall give the applicant at least 10 days’
written notice of the time and place of the hearing. The hearing shall be a
contested case hearing under the provisions of ORS chapter 183.
(4)
For purpose of consideration of an application for a license, the department
may inspect or investigate the records of this state or of any other
jurisdiction to verify the information on the application and to verify the applicant’s
criminal and licensing history. [1999 c.769 §20]
319.630 Revocation of license; reissue of
license. (1) The Department of Transportation
may revoke the license of a user or seller if the user or seller fails to
comply with any provision of ORS 319.510 to 319.880 or any rule or regulation
adopted under ORS 319.510 to 319.880. Before revoking the license the
department shall serve written notice on the person ordering the person to
appear before the department at a time not less than 10 days after such service
and show cause why the license should not be revoked. The notice shall be
served in the manner prescribed by ORS 319.760 (3).
(2)
A new license shall not be issued to a person whose license has been revoked
unless it appears to the satisfaction of the department that the person will
comply with the provisions of ORS 319.510 to 319.880 and the rules and
regulations adopted under ORS 319.510 to 319.880. [Amended by 1959 c.188 §10]
319.640 Cancellation of license on request
of user. If any person to whom a license has
been issued pursuant to ORS 319.550 to 319.600 ceases using fuel within this
state for a period of six months, the person shall immediately request in
writing that the Department of Transportation cancel the license. On receipt of
the request the department shall cancel the license.
319.650 Notifying department upon ceasing
to use fuel in connection with motor vehicle. If any
person ceases using fuel within this state in connection with a motor vehicle
with respect to which an emblem has been issued pursuant to ORS 319.600 but
continues using fuel within this state in connection with another motor vehicle
or other motor vehicles, the person shall immediately notify the Department of
Transportation.
319.660 Removal of emblem.
Any person whose license has been revoked or canceled pursuant to ORS 319.630
or 319.640, or who is required by ORS 319.650 to notify the Department of
Transportation that such person has ceased using fuel within this state in
connection with a motor vehicle, immediately shall remove from the motor
vehicle on which it is displayed and shall destroy or, if the department so
requests, shall return to the department each emblem issued to such person
under ORS 319.600 or the emblem issued with respect to the motor vehicle in
connection with which such person has ceased using fuel within this state, as
the case may be.
319.665 Seller to collect tax; exceptions;
deduction for purchase made with cardlock card.
(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.
(b)
The fuel is dispensed at a nonretail facility, 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.
(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. [1959
c.188 §12; 1971 c.149 §1; 1977 c.429 §5; 1997 c.275 §3; 2003 c.99 §2; 2008 c.44
§2]
319.670
[Amended by 1959 c.188 §9; renumbered 319.621]
319.671 When invoices required; contents.
(1) The seller of fuel for any purpose shall make a duplicate invoice for every
sale of fuel for any purpose and shall retain one copy and give the other copy
to the user. The Department of Transportation may prescribe the form of the
invoice. The invoice shall show:
(a)
The seller’s name and address;
(b)
The date;
(c)
The amount of the sale in gallons; and
(d)
The name and address of the user.
(2)
In addition to the invoice entries listed in subsection (1) of this section,
the seller of fuel for use in a motor vehicle shall indicate on the invoice the
amount of the tax collected, if any, and:
(a)
The identification plate number, if the vehicle bears an identification plate
issued by the department;
(b)
The emblem number, if the vehicle bears a user’s emblem;
(c)
The temporary pass number or the receipt number, if the vehicle bears no valid
user’s emblem or identification plate issued by the department; or
(d)
The license plate number if the vehicle bears no valid user’s emblem or permit
issued by the department.
(3)
Notwithstanding subsection (1) of this section, this section does not require
any invoice to be prepared for any sale where fuel is delivered into the fuel
tank of a vehicle described in this subsection unless the operator of the
vehicle requests an invoice. If an invoice is prepared under this subsection,
the name and address of a user is not required to be shown on the invoice for
sales where the fuel is delivered into the fuel tanks of vehicles described in
this subsection. This subsection applies to vehicles:
(a)
That have a combined weight of 26,000 pounds or less; and
(b)
For which the tax under ORS 319.530 must be paid at the time of sale under ORS
319.665. [1959 c.188 §13; 1981 c.433 §1; 1989 c.992 §26; 1991 c.284 §9; 1997
c.275 §4; 2001 c.567 §2]
319.675 Seller’s report to department; rules.
Except as provided in ORS 319.692, the seller of fuel for use in a motor
vehicle shall report to the Department of Transportation on or before the 20th
day of each month, the amount of fuel sold, during the preceding calendar
month, subject to the tax provided by ORS 319.530 and such other information
pertaining to fuel handled as the department may require. The department may
prescribe the form of the report. The seller shall deliver the report to the
department in the manner provided by the department by rule. [1959 c.188 §14;
1963 c.226 §6; 2011 c.101 §3]
319.680
[Repealed by 1959 c.188 §44]
319.681 Payment of tax by seller.
The seller of fuel for use in a motor vehicle shall remit to the Department of
Transportation with each report required by ORS 319.675 all the tax due on the
amount of fuel sold less four percent, which the seller shall retain. [1959
c.188 §15; 1977 c.429 §6]
319.690 Monthly report of user;
remittance; credit against taxes; annual reports of certain users; rules.
(1) Except as provided in subsection (2) of this section and ORS 319.692, each
user of fuel in a motor vehicle required to be licensed under ORS 319.550
shall, on or before the 20th day of each month, file with the Department of
Transportation a report showing the amount of fuel used during the immediately
preceding calendar month by the user and such other information as the
department may require for the purposes of ORS 319.510 to 319.880. The
department shall prescribe the form of the report. The user shall file the
report with the department in the manner provided by the department by rule.
Each report shall be accompanied by a remittance payable to the department for
the amount of all the tax shown by the report to be due and payable. Any tax
paid to a seller is a credit against the amount of tax otherwise due and
payable to the state under ORS 319.510 to 319.880 or 825.474, 825.476 and
825.480. Also, when filing a monthly tax report, a user may, in lieu of
claiming a refund, take a deduction or credit for the tax on any fuel which
would otherwise be subject to refund under ORS 319.831 (1).
(2)
Each user of fuel in a motor vehicle with a light weight of less than 8,000
pounds required to be licensed under ORS 319.550 may file an annual report of
all fuel used upon Oregon highways. The report for each calendar year shall be
filed on or before March 1 of the year following and shall be accompanied by a
remittance payable to the department of all the tax shown to be due and payable
on the amount of fuel used. [Amended by 1959 c.188 §16; 1963 c.226 §7; 1971
c.149 §2; 1977 c.429 §7; 2011 c.101 §4]
319.692 Quarterly reports if average
monthly tax under $300; when annual reports authorized.
(1) Whenever in the judgment of the Department of Transportation the average
monthly tax to be paid by a use fuel seller or user will be less than $300, the
department may authorize the seller or user to file quarterly tax reports in
lieu of the monthly tax reports required by ORS 319.675 and 319.690. The
quarterly reports so authorized, and accompanying remittances as shown thereon
to be due and payable, shall be filed on or before the due dates as follows:
First quarter, April 20; second quarter, July 20; third quarter, October 20;
fourth quarter, January 20. Any provisions of ORS 319.675 and 319.690 otherwise
applicable to the filing of monthly reports and remittances shall be applicable
to the quarterly filings.
(2)
Whenever in the judgment of the department the average annual tax to be paid by
a use fuel seller or user will be less than $100, the department may authorize
the seller or user to file annual tax reports in lieu of the monthly tax
reports required by ORS 319.675 and 319.690. The annual reports authorized by
this subsection, and accompanying remittances as shown on the reports to be due
and payable, shall be filed on or before January 20 following the year for
which the reports are filed. Any provisions of ORS 319.675 and 319.690
otherwise applicable to the filing of monthly reports and remittances shall be
applicable to the annual filings. [1963 c.226 §5; 1985 c.265 §2; 1989 c.992 §27]
319.694 Penalty for delinquency in
remitting tax; waiver; interest rates. (1) Except as
provided in subsection (2) of this section, if any user or seller is delinquent
in remitting the tax provided by ORS 319.530 on the date specified in ORS
319.690, 319.675, 319.681 or 319.692, a penalty of 10 percent of the amount of
the tax due shall be added to the amount due and the total shall immediately be
due and payable.
(2)
If the Department of Transportation determines that the delinquency was due to
reasonable cause and without any intent to avoid payment, the penalty provided
by subsection (1) of this section may be waived.
(3)(a)
If the excise tax imposed by ORS 319.530 is not paid as required by ORS
319.690, 319.675, 319.681 or 319.692, interest shall be charged at the rate of
0.0329 percent per day until the tax and interest have been paid in full.
(b)
If the excise tax imposed by ORS 319.530 is overpaid, the department may credit
interest to the account of the taxpayer in the amount of 0.0329 percent per day
up to a maximum amount that equals any interest assessed against the taxpayer
under paragraph (a) of this subsection in any given audit period.
(4)
No seller or user who incurs a tax liability as provided in ORS 319.510 to
319.880 shall knowingly and willfully fail to report and pay the tax liability
to the department as required by ORS 319.510 to 319.880. [1959 c.188 §18; 1963
c.226 §8; 1971 c.149 §3; 1987 c.158 §51; 1987 c.610 §18; 1999 c.769 §14]
319.697 Records required of sellers and
users; alternative records for certain users. (1)
Every user of fuel in a motor vehicle required to be licensed under ORS 319.550
shall keep a record of fuel used and be prepared to prove that all the tax due
and payable on fuel used has been paid. An invoice, described in ORS 319.671,
properly filled out, is proof that any tax due which is shown on the invoice as
paid was paid for the fuel covered by the invoice. The user’s record of fuel
used for any purpose, other than fuel obtained from a seller who collected the
tax, shall indicate the date the fuel was obtained, the name and address of the
seller from whom the fuel was obtained, and the amount of fuel obtained, in
gallons.
(2)
In lieu of maintaining an actual record of fuel used, a user required to be
licensed under ORS 319.550 who operates a motor vehicle with a light weight of
less than 8,000 pounds may maintain an accurate record of miles operated upon
Oregon highways. The gallons of taxable fuel used shall be computed by applying
a reasonable miles per gallon figure to the Oregon miles operated. The
Department of Transportation shall determine whether the miles per gallon
figure is reasonable and its decision shall be final.
(3)
Every seller of fuel for any purpose shall keep a record of fuel sold for any
purpose and shall be prepared to prove that all the tax provided by ORS 319.530
has been remitted to the department. The department may specify the form of the
seller’s record.
(4)
Every seller, and every user of fuel in a motor vehicle required to be licensed
under ORS 319.550 shall preserve in this state for a period of three years all
records of fuel used or fuel sold, together with invoices and any other
relevant records or papers which may be specified by the department.
(5)
The department or its authorized agent may examine every user’s or seller’s
records and papers required to be preserved by subsection (4) of this section
at any time during normal business hours. [1959 c.188 §§19,20,21,22; 1971 c.149
§4; 1977 c.429 §8]
319.700 Tax as lien.
The tax and the penalty imposed upon a user of fuel in a motor vehicle by ORS
319.510 to 319.880 shall constitute a lien upon, and shall have the effect of
an execution duly levied against, any motor vehicle in connection with which
the taxable use is made, attaching at the time of such use. The lien shall not
be removed until the tax has been paid or the motor vehicle subject to the lien
has been sold in payment of such tax. The lien is paramount to all private
liens or encumbrances of whatever character upon the motor vehicle and to the
rights of any conditional vendor or any other holder of the legal title in or
to the motor vehicle. [Amended by 1959 c.188 §23]
319.710
[Repealed by 1959 c.188 §44]
319.720 Delinquency in payment; notice to
debtors of user or seller; report to department.
If a user or seller is delinquent in the payment of any obligation imposed
under ORS 319.510 to 319.880, the Department of Transportation may give notice
of the amount of such delinquency by registered or certified mail to all
persons having in their possession or under their control any credits or other
personal property belonging to the user or seller, or owing any debts to such
user or seller, at the time of the receipt by them of the notice. Thereafter
any person so notified shall neither transfer nor make other disposition of
such credits, personal property or debts until the department has consented to
a transfer or other disposition or until 30 days have elapsed from and after
the receipt of the notice. All persons so notified shall, within five days
after the receipt of the notice, advise the department of all such credits,
personal property or debts in their possession, under their control or owing by
them, as the case may be. [Amended by 1959 c.188 §24]
319.730 Collection of delinquent payment
by seizure and sale of motor vehicle. (1) Whenever
any user is delinquent in the payment of any obligation imposed under ORS
319.510 to 319.880, the Department of Transportation may proceed to collect the
amount due from the user in the manner prescribed in this section.
(2)
The department shall seize any motor vehicle subject to the lien provided for
by ORS 319.700 and thereafter sell it at public auction to pay such obligation
and any and all costs that may have been incurred on account of the seizure and
sale.
(3)
Notice of the intended sale and the time and place thereof shall be given to
the delinquent user and to all persons appearing of record to have an interest
in the motor vehicle. The notice shall be given in writing at least 10 days
before the date set for the sale by enclosing it in an envelope addressed to
the user at the address as it appears in the records of the department and, in
the case of any person appearing of record to have an interest in the motor
vehicle, addressed to the person at the last-known residence or place of
business, and depositing the envelope in the United States mail, postage
prepaid. In addition, the notice shall be published at least three times, the
first of which shall be not less than 10 days before the date set for the sale,
in a newspaper of general circulation published in the county in which the
motor vehicle seized is to be sold. If there is no newspaper of general circulation
in the county, the notice shall be posted in three public places in the county
for such period of 10 days.
(4)
The notice shall contain a description of the motor vehicle to be sold,
together with a statement of the amount due under ORS 319.510 to 319.880, the
name of the user and the further statement that unless such amount is paid
before the time fixed in the notice the motor vehicle will be sold in
accordance with law and such notice.
(5)
The department shall then proceed to sell the motor vehicle in accordance with
the law and the notice, and shall deliver to the purchaser a bill of sale which
shall vest title in the purchaser. If upon any such sale the moneys received
exceed the amount due to the state under ORS 319.510 to 319.880 from the delinquent
user, the excess shall be returned to the user and the receipt obtained therefor. If any person having an interest in or lien upon
the motor vehicle has filed with the department prior to the sale notice of
such interest or lien, the department shall withhold payment of any such excess
to the user pending a determination of the rights of the respective parties
thereto by a court of competent jurisdiction. If for any reason the receipt of
the user shall not be available, the department shall deposit the excess with
the State Treasurer as trustee for the user or for the heirs, successors or
assigns of the user. [Amended by 1999 c.59 §79]
319.740 Action by Attorney General to
collect delinquency; certificate of department as evidence.
(1) Whenever any user or seller is delinquent in the payment of any obligation
under ORS 319.510 to 319.880, the Department of Transportation may transmit
notice of the delinquency to the Attorney General who shall at once proceed to
collect by appropriate legal action the tax and penalty due.
(2)
In any suit brought to enforce the rights of the state under ORS 319.510 to
319.880, a certificate by the department showing the delinquency is prima facie
evidence of the amount of the obligation, of the delinquency thereof and of
compliance by the department with all provisions of ORS 319.510 to 319.880
relating to the obligation. [Amended by 1959 c.188 §25]
319.742 Collection of delinquent
obligation generally; warrant; judgment lien. (1) If
a person fails to pay in full any obligation due under ORS 319.510 to 319.880,
the Department of Transportation may issue a warrant for the amount of the
obligation and the cost of executing the warrant. A copy of the warrant shall
be mailed or delivered to the debtor by the department at the debtor’s
last-known address.
(2)
At any time after issuing a warrant under this section, the department may
record the warrant in the County Clerk Lien Record of any county of this state.
Recording of the warrant has the effect described in ORS 205.125. After
recording a warrant, the department may direct the sheriff for the county in
which the warrant is recorded to levy upon and sell the real and personal
property of the debtor found within that county, and to levy upon any currency
of the debtor found within that county, for the application of the proceeds or
currency against the amount reflected in the warrant and the sheriff’s cost of
executing the warrant. The sheriff shall proceed on the warrant in the same
manner prescribed by law for executions issued against property pursuant to a
judgment, and is entitled to the same fees as provided for executions issued
against property pursuant to a judgment. The fees of the sheriff shall be added
to and collected as a part of the warrant liability.
(3)
In the discretion of the department a warrant under this section may be
directed to any agent authorized by the department to collect obligations under
this section, and in the execution of the warrant the agent has all of the
powers conferred by law upon sheriffs, but is entitled to no fee or
compensation in excess of actual expenses paid in the performance of such duty.
[1999 c.769 §9; 2003 c.576 §201; 2011 c.661 §4]
319.744 Use of collection agency.
(1) The Department of Transportation may engage the services of a collection
agency to collect any obligation due to the state under ORS 319.510 to 319.880.
The department may engage the services by entering into agreements to pay
reasonable charges on a contingent fee or other basis.
(2)
The department may assign to the collection agency, for collection purposes
only, any of the obligations due the state under ORS 319.510 to 319.880.
(3)
The collection agency may bring such actions or take such proceedings,
including attachment and garnishment proceedings, as may be necessary. [1999
c.769 §10]
319.746 Uncollectible obligation.
(1) Any obligation due the state assigned to a collection agency pursuant to
ORS 319.744 that remains uncollected for two years after the date of the
assignment meets the criteria for uncollectibility
formulated pursuant to ORS 293.240.
(2)
ORS 293.245 applies to any obligation due the state and described in subsection
(1) of this section. [1999 c.769 §11; 2011 c.223 §3]
319.750
[Repealed by 1959 c.188 §44]
319.760 Assessment of deficiency;
presumption that fuel subject to tax. (1) If the
Department of Transportation is not satisfied that a report filed or amount of
tax or penalty paid to the state by any user or seller is correct, the
department may assess the tax and penalty due based upon any information
available to the department.
(2)
If a seller fails to account satisfactorily for any fuel sold or disposed of,
it shall be presumed that the fuel not accounted for was sold to users for use
in motor vehicles and the department shall assess the tax and penalty due
against the seller.
(3)
The department shall give to the user or seller written notice of the
assessment. The notice may be served personally or by mail. If made by mail,
service shall be made by depositing the notice in the United States mail,
postage prepaid, addressed to the user or seller at the address as it appears
in the records of the department. [Amended by 1959 c.188 §26]
319.770
[Repealed by 1959 c.188 §44]
319.780 Assessing tax and penalty upon
failure to make report. (1) If any user or seller fails
to make a report required by ORS 319.510 to 319.880, the Department of
Transportation shall make an estimate, based upon any information available to
the department, for the month or months with respect to which the user or
seller failed to make a report, and assess the tax and penalty due from the
user or seller under ORS 319.510 to 319.880.
(2)
The department shall give to the user or seller written notice of the
assessment in the manner prescribed by ORS 319.760 (3). [Amended by 1959 c.188 §27]
319.790 Petition for reassessment.
(1) Any user or seller against whom an assessment is made under ORS 319.760 and
319.780 may petition for a reassessment within 30 days after service of notice
of the assessment. If a petition is not filed within the 30-day period, the
amount of the assessment becomes conclusive.
(2)
If a petition for reassessment is filed within the 30-day period the Department
of Transportation shall reconsider the assessment and, if requested in the
petition, shall grant the user or seller an oral hearing and give the user or
seller 10 days’ notice of the time and place thereof. The department may
continue the hearing from time to time. The department shall serve on the
petitioner notice of its finding upon reassessment. If the finding is that a
tax or penalty is delinquent, the petitioner shall pay to the department,
within 30 days after notice is served, all the tax or penalty found to be
delinquent.
(3)
Notice required by this section shall be served in the manner prescribed by ORS
319.760 (3). [Amended by 1959 c.188 §28]
319.800
[Repealed by 1959 c.188 §44]
319.801 Appeal to circuit court.
Any person aggrieved by a finding, order or determination by the Department of
Transportation under ORS 319.630 or 319.790 may appeal therefrom
to the circuit court of the county in which the person resides. Such appeal
shall be taken within 60 days from the date of the entry or making of such
order, finding or determination and in the manner provided by law for appeals
in actions at law. [1959 c.188 §30]
319.810 Time limitation on service of
notice of additional tax. Except in the case of an alleged
fraudulent report, or neglect or refusal to make a report, no notice of
assessment shall be served on the user or seller after three years have expired
since the alleged erroneous report was filed or a report should have been
filed. [Amended by 1959 c.188 §31]
319.820 Refund of tax erroneously or
illegally collected. (1) If the Department of
Transportation determines any amount of tax or penalty has been paid more than
once or has been erroneously or illegally collected, the department shall
credit such amount against any amounts then due from the user or seller under
ORS 319.510 to 319.880 or 319.990 (4) and shall refund any balance to the user
or seller, the successor, administrator or executor of the user or seller.
(2)
A user or seller may claim a credit or refund for any amount of tax or penalty
which the user or seller has paid more than once or which the user or seller
has paid or which has been collected erroneously or illegally. No such claim
for a credit or refund shall be allowed unless the claim is filed with the
department within three years from the date of the payment or collection or,
with respect to an assessment made under ORS 319.760 and 319.780, within six
months after the assessment becomes conclusive, whichever period expires the
later. Every such claim must be in writing and must state the specific grounds
upon which it is founded. Failure to file such claim within the time prescribed
in this section shall constitute waiver of any and all demands against this
state on account of overpayments under ORS 319.510 to 319.880. Within 30 days
of allowing or disallowing any such claim in whole or in part, the department
shall serve notice of such action on the claimant. The service shall be made in
the manner prescribed by ORS 319.760 (3). [Amended by 1959 c.188 §32]
319.830
[Repealed by 1959 c.188 §44]
319.831 Refund of tax on fuel used in operation
of vehicle over certain roads or private property.
(1) If a user obtains fuel for use in a motor vehicle in this state and pays
the use fuel tax on the fuel obtained, the user may apply for a refund of that
part of the use fuel tax paid which is applicable to use of the fuel to propel
a motor vehicle:
(a)
In another state, if the user pays to the other state an additional tax on the
same fuel;
(b)
Upon any road, thoroughfare or property in private ownership;
(c)
Upon any road, thoroughfare or property, other than a state highway, county
road or city street, for the removal of forest products, as defined in ORS
321.005, or the products of such forest products converted to a form other than
logs at or near the harvesting site, or for the construction or maintenance of
the road, thoroughfare or property, pursuant to a written agreement or permit
authorizing the use, construction or maintenance of the road, thoroughfare or
property, with or by:
(A)
An agency of the United States;
(B)
The State Board of Forestry;
(C)
The State Forester; or
(D)
A licensee of an agency named in subparagraph (A), (B) or (C) of this
paragraph;
(d)
By an agency of the United States or of this state or of any county, city or
port of this state on any road, thoroughfare or property, other than a state
highway, county road or city street;
(e)
By any incorporated city or town of this state;
(f)
By any county of this state or by any road assessment district formed under ORS
371.405 to 371.535;
(g)
Upon any county road for the removal of forest products as defined in ORS
321.005, or the products of such forest products converted to a form other than
logs at or near the harvesting site, if:
(A)
Such use upon the county road is pursuant to a written agreement entered into
with, or to a permit issued by, the State Board of Forestry, the State Forester
or an agency of the United States, authorizing such user to use such road and
requiring such user to pay for or to perform the construction or maintenance of
the county road;
(B)
The board, officer or agency that entered into the agreement or granted the
permit, by contract with the county court or board of county commissioners, has
assumed the responsibility for the construction or maintenance of such county
road; and
(C)
Copies of the agreements or permits required by subparagraphs (A) and (B) of
this paragraph are filed with the Department of Transportation;
(h)
By a school district or education service district of this state or the
contractors of a school district or education service district, for those
vehicles being used to transport students;
(i) By a rural fire protection district organized under the
provisions of ORS chapter 478;
(j)
By any district, as defined in ORS chapter 198, that is not otherwise
specifically provided for in this section; or
(k)
By any state agency, as defined in ORS 240.855.
(2)
An application for a refund under subsection (1) of this section shall be filed
with the department within 15 months after the date the use fuel tax, for which
a refund is claimed, is paid.
(3)
The application for a refund provided by subsection (1) of this section shall
include a signed statement by the applicant indicating the amount of fuel for
which a refund is claimed, and the way in which the fuel was used which qualifies
the applicant for a refund. If the fuel upon which the refund is claimed was
obtained from a seller to whom the use fuel tax was paid, the application shall
be supported by the invoices which cover the purchase of the fuel. If the
applicant paid the use fuel tax directly to the department, the applicant shall
indicate the source of the fuel and the date it was obtained.
(4)
The department may require any person who applies for a refund provided by
subsection (1) of this section to furnish a statement, under oath, giving the
person’s occupation, description of the machines or equipment in which the fuel
was used, the place where used and such other information as the department may
require. [1959 c.188 §§34,35,36(1); 1961 c.542 §1; 1963 c.257 §4; 1965 c.425 §3;
1967 c.367 §3; 1971 c.118 §2; 1979 c.344 §7; 1999 c.696 §1; 2001 c.927 §1]
319.835 Investigation of refund applications.
The Department of Transportation may investigate refund applications and gather
and compile such information in regard to the applications as it considers
necessary to safeguard the state and prevent fraudulent practices in connection
with tax refunds and tax evasions. The department may, in order to establish
the validity of any application, examine the books and records of the applicant
for such purposes. Failure of the applicant to accede to the demand for such
examination constitutes a waiver of all rights to a refund on account of the
transaction questioned. [1959 c.188 §36(2)]
319.840 Enforcement; rules and regulations.
The Department of Transportation hereby is charged with the enforcement of the
provisions of ORS 319.510 to 319.880 and 319.990 (4), and hereby is authorized
to prescribe, adopt and enforce rules and regulations relating to the
administration and enforcement thereof.
319.850 Presumption of use; rules.
For the purposes of the proper administration of ORS 319.510 to 319.880 and
319.990 (4) and to prevent evasion of the tax imposed by ORS 319.530, it shall
be presumed, until the contrary is established under such reasonable rules as
the Department of Transportation may adopt, that all fuel received into or
delivered into any receptacle on a motor vehicle from which receptacle fuel is
supplied to propel such motor vehicle is consumed in propelling such motor
vehicle on the highways of this state. [Amended by 1959 c.188 §37]
319.860 Producers, distributors and others
to keep records; examining books and records. (1)
Every person producing, manufacturing, importing, distributing, storing,
transporting or otherwise handling fuel shall maintain and keep in this state
for a period of not less than three years such records, receipts, invoices and
other pertinent papers in such form as the Department of Transportation may
require.
(2)
The department may examine during normal business hours the books, papers,
records and equipment of any person producing, manufacturing, importing,
distributing, storing, transporting or otherwise handling fuel and may
investigate the character of the disposition which any such person makes of
fuel in order to determine whether all taxes due under ORS 319.510 to 319.880
are being properly reported and paid. [Amended by 1959 c.188 §38]
319.870 Results of investigations to be
private. It is unlawful for the Department of
Transportation, or any person having an administrative duty under ORS 319.510
to 319.880, to divulge the business affairs, operations, or information
obtained by an investigation of records and equipment of any user or other
person visited or examined in the discharge of official duty, or the amount or
source of income, profits, losses, expenditures or any particular thereof, set
forth or disclosed in any report, or to permit any report or copy thereof or
any book containing any abstract or particulars thereof to be seen or examined
by any person except as provided by law. However, the department may authorize
examination of such reports by, and the giving of information therein contained
to other state officers, or tax officers of another state or the federal government
if a reciprocal arrangement exists.
319.875 Prohibitions.
(1) No person shall intentionally make a false statement in any report,
petition or application required or permitted by ORS 319.510 to 319.880.
(2)
No person shall intentionally collect, or attempt to collect or receive a
refund of a tax or penalty paid to the Department of Transportation under ORS
319.510 to 319.880 to which the person is not entitled.
(3)
No person shall intentionally aid or assist another person to violate any
provision of ORS 319.510 to 319.880. [1959 c.188 §§40,41,42]
319.880 Disposition of moneys.
All money received by the Department of Transportation pursuant to ORS 319.510
to 319.880 shall be turned over promptly to the State Treasurer and shall be
disposed of as provided in ORS 802.110. [Amended by 1955 c.287 §22; 1961 c.146 §3;
1969 c.70 §2; 1983 c.338 §910]
LOCAL FUEL TAXES
(Temporary provisions relating to local
taxes on fuel for motor vehicles)
Note:
Sections 25, 26 and 69, chapter 865, Oregon Laws 2009, provide:
Sec. 25. (1) A
city, county or other local government may not enact any charter provision,
ordinance, resolution or other provision taxing fuel for motor vehicles.
(2)
A city, county or other local government may not amend any charter provision,
ordinance, resolution or other provision taxing fuel for motor vehicles. [2009
c.865 §25]
Sec. 26.
Section 25 of this 2009 Act is repealed on January 2, 2014. [2009 c.865 §26]
Sec. 69.
Section 25 (1) of this 2009 Act does not apply to ordinances imposing a tax on
fuel for motor vehicles enacted on or before the effective date of this 2009
Act [September 28, 2009]. [2009 c.865 §69]
319.950 Local tax on fuel for motor
vehicles. A city, county or other local
government may enact or amend any charter provision, ordinance, resolution or
other provision taxing fuel for motor vehicles after submitting the proposed
tax to the electors of the local government for their approval. [2009 c.865 §27]
Note:
319.950 becomes operative January 2, 2014. See section 28, chapter 865, Oregon
Laws 2009.
Note:
319.950 was enacted into law by the Legislative Assembly but was not added to
or made a part of ORS chapter 319 or any series therein by legislative action.
See Preface to Oregon Revised Statutes for further explanation.
PENALTIES
319.990 Penalties.
(1) Any person who violates any of the provisions of ORS 319.010 to 319.430, or
any person who makes any false statement in any statement required by ORS
319.010 to 319.430 for the refund of any money or tax as provided in ORS
319.010 to 319.430, or who collects or causes to be repaid to the person or any
person any tax, without being entitled to it under the provisions of ORS
319.010 to 319.430, commits a Class B misdemeanor.
(2)
Violation of ORS 319.180 (6) or 319.694 (4) is theft of public money and, upon
conviction, is punishable as provided in ORS 164.043 to 164.057.
(3)
Violation of any provision of ORS 319.240 (4) and (5) is a Class B misdemeanor.
(4)
Violation of any provision of ORS 319.510 to 319.880 is a Class A misdemeanor. [Amended
by 1959 c.188 §43; 1961 c.261 §3; 1971 c.743 §355; 1987 c.610 §19; 1987 c.907 §15;
1999 c.769 §15; 2011 c.597 §181]
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