Oregon Code § 319.675·Enacted ·Last updated March 01, 2026
Statute Text
Sellers
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 imposed under ORS 319.530 or exempt from the tax
imposed under ORS 319.530 pursuant to ORS 319.535 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; 2014 c.13 §5]
Plain English Explanation
This Oregon statute addresses Sellers
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 319.675
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Sellers
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