Oregon Revised Statutes Chapter 319 § 319.270 — Exemption of fuel sold or distributed to dealers
Oregon Revised Statutes Chapter 319 ·
Oregon Code § 319.270·Enacted ·Last updated March 01, 2026
Statute Text
Exemption of 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]
Plain English Explanation
This Oregon statute addresses Exemption of fuel sold or distributed to dealers. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 319.270
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Exemption of fuel sold or distributed to dealers. 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 § 319.270. Use this format in legal documents and court filings.
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