Statute Text
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 319.420, 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 319.420, 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