Oregon Revised Statutes Chapter 319 § 319.200 — Assessing tax and penalty where dealer fails to report
Oregon Revised Statutes Chapter 319 ·
Oregon Code § 319.200·Enacted ·Last updated March 01, 2026
Statute Text
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
Plain English Explanation
This Oregon statute addresses Assessing tax and penalty where dealer fails to report. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 319.200
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Assessing tax and penalty where dealer fails to report. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 319.200. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.