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Oregon Revised Statutes Chapter 319
Oregon Revised Statutes Chapter 319
286 sections · Oregon
- § 319.020 — Monthly statement by dealer;
- § 319.023 — Distribution of certain
- § 319.030 — License required for
- § 319.040 — Application for and
- § 319.042 — Grounds for refusal to
- § 319.050 — Performance bond;
- § 319.051 — Conditions for reduced
- § 319.052 — Conditions for
- § 319.053 — Amount of bond when
- § 319.060 — Deposit in lieu of bond
- § 319.080 — Additional bond or
- § 319.090 — Immediate collection of
- § 319.096 — Suspension of license;
- § 319.098 — Contesting license
- § 319.100 — Revocation of license
- § 319.102 — Notice to dealers of
- § 319.110 — Cancellation of license
- § 319.125 — Change of ownership;
- § 319.180 — Payment of tax;
- § 319.182 — Collection of
- § 319.184 — Use of collection
- § 319.186 — Uncollectible tax,
- § 319.190 — Monthly statement of
- § 319.192 — Refund to dealer of
- § 319.200 — Assessing tax and
- § 319.220 — Receipt, payment or
- § 319.230 — Transporting motor
- § 319.240 — Exemption of export
- § 319.245 — Exemption of motor
- § 319.250 — Exemption of certain
- § 319.260 — Exemption of fuel in
- § 319.270 — Exemption of fuel sold
- § 319.275 — Liability for taxes,
- § 319.290 — Limitation on
- § 319.300 — Seller to give invoice
- § 319.310 — Claims for refunds may
- § 319.320 — Refund of tax on fuel
- § 319.330 — Refunds to purchasers
- § 319.370 — Examinations and
- § 319.375 — Limitation on credit
- § 319.380 — Examining books and
- § 319.382 — Agreements for refunds
- § 319.390 — Records to be kept by
- § 319.400 — Records to be kept
- § 319.410 — Disposition of tax
- § 319.415 — Estimate of tax on fuel
- § 319.417 — Estimate of tax on fuel
- § 319.420 — ORS 319.510 to 319.880
- § 319.525 — Agreements with Indian
- § 319.530 — Imposition of tax;
- § 319.535 — Special use fuel
- § 319.550 — Users license required
- § 319.560 — Application for and
- § 319.570 — Faithful performance
- § 319.580 — Deposit in lieu of bond
- § 319.611 — Penalty for unlicensed
- § 319.628 — Grounds for refusal to
- § 319.630 — Revocation of license;
- § 319.640 — Cancellation of license
- § 319.650 — Notifying department
- § 319.665 — Seller to collect tax;
- § 319.671 — When invoices required;
- § 319.675 — Sellers report to
- § 319.681 — Payment of tax by
- § 319.690 — Monthly report of user;
- § 319.692 — Quarterly reports if
- § 319.694 — Penalty for delinquency
- § 319.697 — Records required of
- § 319.700 — Tax as lien against
- § 319.720 — Delinquency in payment;
- § 319.730 — Collection of
- § 319.740 — Action by Attorney
- § 319.742 — Collection of
- § 319.744 — Use of collection agency
- § 319.746 — Uncollectible
- § 319.760 — Assessment of
- § 319.780 — Assessing tax and
- § 319.790 — Petition for
- § 319.801 — Appeal to circuit court
- § 319.810 — Time limitation on
- § 319.820 — Refund of tax
- § 319.831 — Refund of tax on fuel
- § 319.835 — Investigation of refund
- § 319.840 — Enforcement; rules and
- § 319.850 — Presumption of use;
- § 319.860 — Producers, distributors
- § 319.870 — Results of
- § 319.880 — Disposition of moneys
- § 319.885 — Per-mile road usage
- § 319.890 — Application for road
- § 319.895 — Deposit and
- § 319.900 — Department of
- § 319.905 — Department of
- § 319.910 — Department of
- § 319.915 — Confidentiality of
- § 319.920 — Reporting requirement
- § 319.923 — Reconciliation of fuel
- § 319.925 — Refunds for
- § 319.935 — Investigation of refund
- § 319.945 — Authority to issue
- § 319.946 — General rulemaking
- § 319.947 — Multijurisdictional
- § 319.950 — Election required for
- § 319.990 — Penalties
- § 319.010 — Definitions for ORS 319.010 to 319.420
- § 319.010 — is amended by Enrolled
- § 319.020 — Monthly statement by dealer; license tax imposed; rules
- § 319.020 — is amended by Enrolled
- § 319.023 — Distribution of certain aircraft fuel tax moneys; applications; reports; rules
- § 319.023 — was enacted into law by
- § 319.025 — [1991 c.863 §18; repealed by 1991
- § 319.030 — License required for dealer in motor vehicle fuel
- § 319.040 — Application for and issuance of dealers 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;
- § 319.050 — to an amount that is equivalent to twice the dealers estimated monthly
- § 319.051 — to an amount that is equivalent to twice the dealers estimated monthly
- § 319.053 — Amount
- § 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
- § 319.010 — to 319.420 until the dealer complies with the provisions of ORS 319.010
- § 319.098 — Contesting license suspension
- § 319.100 — Revocation of license
- § 319.010 — to 319.420
- § 319.102 — Notice
- § 319.110 — Cancellation of license on request of dealer or when licensee no longer a
- § 319.120 — Remedies cumulative
- § 319.125 — Change
- § 319.130 — [Repealed by 1987 c.610 §23]
- § 319.140 — [Amended by 1959 c.505 §3; 1987
- § 319.150 — [Repealed by 1989 c.664 §6]
- § 319.160 — [Amended by 1957 c.209 §3; 1959
- § 319.170 — [Amended by 1987 c.610 §5;
- § 319.180 — Payment of tax; delinquency penalty; interest rates
- § 319.020 — shall be paid on or before the 25th day of each month to the Department
- § 319.182 — Collection of delinquent tax, interest or penalty; warrant; judgment lien
- § 319.184 — Use of
- § 319.186 — Uncollectible tax, interest or penalty
- § 319.190 — Monthly statement of dealer; penalty; rules
- § 319.192 — Refund
- § 319.200 — Assessing tax and penalty where dealer fails to report
- § 319.420 — and 319.990. In any suit brought to enforce the rights of the state
- § 319.210 — Billing purchasers
- § 319.220 — Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag
- § 319.230 — Transporting motor vehicle fuel in bulk
- § 319.240 — Exemption of export fuel
- § 319.245 — Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer
- § 319.250 — Exemption of certain sales to Armed Forces; reports
- § 319.020 — shall not be imposed on any aircraft or motor vehicle fuel sold to the
- § 319.260 — Exemption of fuel in vehicles coming into or leaving state
- § 319.270 — Exemption of fuel sold or distributed to dealers
- § 319.275 — Liability for taxes, interest and penalties when person importing fuel does not
- § 319.020 — to the Department of Transportation upon the first sale, use or
- § 319.280 — Refunds generally
- § 319.290 — Limitation on applications for refunds
- § 319.320 — and 319.330 must be filed with the Department of Transportation before
- § 319.300 — Seller
- § 319.310 — Claims
- § 319.320 — Refund
- § 319.330 — Refunds to purchasers of fuel for aircraft
- § 319.340 — [Amended by 1959 c.203 §1;
- § 319.350 — [Amended by 1971 c.118 §1;
- § 319.360 — [Amended by 1957 c.209 §8;
- § 319.370 — Examinations and investigations; correcting reports and payments
- § 319.010 — to 319.420. If the examinations or investigations disclose that any
- § 319.375 — Limitation on credit for or refund of overpayment and on assessment of
- § 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
- § 319.390 — is amended by Enrolled
- § 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 specified funds and
- § 319.417 — Estimate of tax on fuel used in aircraft; transfer to State Aviation Account;
- § 319.510 — to 319.880 not affected
- § 319.510 — to 319.880. [Amended by 2025 c.36 §8]
- § 319.430 — [Repealed by 2025 c.36 §9]
- § 319.510 — Short
- § 319.520 — Definitions for ORS 319.510 to 319.880
- § 319.520 — is amended by Enrolled
- § 319.525 — Agreements with Indian tribes
- § 319.530 — Imposition of tax; rate; fuel unit equivalents
- § 319.530 — is amended by Enrolled
- § 319.535 — Special use fuel license fee; application; emblem
- § 319.540 — [Repealed by 1959 c.188 §44]
- § 319.550 — Users
- § 319.550 — is amended by Enrolled
- § 319.560 — Application for and issuance of users license
- § 319.570 — Faithful performance bond
- § 319.510 — to 319.880, including the payment of all taxes, penalties and other
- § 319.510 — to 319.880 shall be a continuing instrument and shall cover any and all
- § 319.580 — Deposit in lieu of bond
- § 319.590 — Release of surety
- § 319.600 — Display of emblem
- § 319.610 — [Repealed by 1959 c.188 §44]
- § 319.611 — Penalty for unlicensed use of fuel or nondisplay of authorization or emblem;
- § 319.620 — [Amended by 1955 c.476 §1;
- § 319.621 — Sellers
- § 319.628 — Grounds for refusal to issue users or sellers license; hearing; records
- § 319.630 — Revocation of license; reissue of license
- § 319.510 — to 319.880. Before revoking the license the department shall serve
- § 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
- § 319.665 — is repealed by Enrolled
- § 319.670 — [Amended by 1959 c.188 §9;
- § 319.671 — When
- § 319.671 — is amended by Enrolled
- § 319.675 — Sellers
- § 319.680 — [Repealed by 1959 c.188 §44]
- § 319.681 — Payment of tax by seller
- § 319.690 — Monthly report of user; remittance; credit against taxes; annual reports of
- § 319.692 — Quarterly reports if average monthly tax under $300; when annual reports
- § 319.694 — Penalty for delinquency in remitting tax; waiver; interest rates
- § 319.697 — Records required of sellers and users; alternative records for certain users
- § 319.550 — shall preserve in this state for a period of three years all records of
- § 319.700 — Tax as
- § 319.510 — to 319.880 shall constitute a lien upon, and shall have the effect of
- § 319.700 — is amended by Enrolled
- § 319.710 — [Repealed by 1959 c.188 §44]
- § 319.720 — Delinquency in payment; notice to debtors of user or seller; report to
- § 319.510 — to 319.880, the Department of Transportation may give notice of the
- § 319.730 — Collection of delinquent payment by seizure and sale of motor vehicle
- § 319.740 — Action
- § 319.742 — Collection of delinquent obligation generally; warrant; judgment lien
- § 319.744 — Use of
- § 319.746 — Uncollectible obligation
- § 319.750 — [Repealed by 1959 c.188 §44]
- § 319.760 — Assessment of deficiency; presumption that fuel subject to tax
- § 319.770 — [Repealed by 1959 c.188 §44]
- § 319.780 — Assessing tax and penalty upon failure to make report
- § 319.790 — Petition for reassessment
- § 319.780 — may petition for a reassessment within 30 days after service of notice
- § 319.760 — (3). [Amended by 1959 c.188 §28]
- § 319.800 — [Repealed by 1959 c.188 §44]
- § 319.801 — Appeal
- § 319.810 — Time
- § 319.820 — Refund
- § 319.880 — or 319.990 (4) and shall refund any balance to the user or seller, the
- § 319.830 — [Repealed by 1959 c.188 §44]
- § 319.831 — Refund
- § 319.835 — Investigation of refund applications
- § 319.840 — Enforcement; rules and regulations
- § 319.850 — Presumption of use; rules
- § 319.990 — (4) and to prevent evasion of the tax imposed by ORS 319.530, it shall
- § 319.860 — Producers, distributors and others to keep records; examining books and
- § 319.870 — Results of investigations to be private
- § 319.875 — Prohibitions
- § 319.880 — to which the person is not entitled
- § 319.880 — Disposition of moneys
- § 319.883 — Definitions for ORS 319.883 to 319.946
- § 319.883 — is amended by Enrolled
- § 319.883 — to 319.946 were added to
- § 319.885 — Per-mile road usage charge
- § 319.885 — is amended by Enrolled
- § 319.890 — Application for road usage charge program; when additional registration fees to
- § 319.945 — to the department and paying any outstanding amount of road usage
- § 319.890 — is repealed by Enrolled
- § 319.890 — (2) and (3) by section 1 of this 2019 Act apply to applications for
- § 319.895 — Deposit and distribution of road usage charge moneys
- § 319.900 — Department of Transportation to establish methods for recording and reporting
- § 319.905 — Department of Transportation to adopt rules for collecting road usage charge
- § 319.910 — Department of Transportation to establish reporting periods for road usage
- § 319.915 — Confidentiality of personally identifiable information used for reporting and
- § 319.885 — is confidential within the meaning of ORS 192.355 (9)(a) and is a
- § 319.915 — is amended by Enrolled
- § 319.920 — Reporting requirement
- § 319.923 — Reconciliation of fuel taxes and per-mile road usage charge
- § 319.925 — Refunds for overpayment; grant of refund as credit
- § 319.930 — Refund
- § 319.935 — Investigation of refund applications
- § 319.940 — Violations
- § 319.925 — or 319.930 to which the person is not entitled
- § 319.945 — Authority to issue emblems; display
- § 319.946 — General rulemaking authority for per-mile road usage charge program
- § 319.947 — Multijurisdictional agreements
- § 319.947 — was enacted into law by
- § 319.950 — Election required for local tax on motor vehicle fuel; agreement with
- § 319.950 — was enacted into law by
- § 319.990 — Penalties