Oregon Code § 802.120·Enacted ·Last updated March 01, 2026
Statute Text
Snowmobile fuel tax moneys; amount; disposition.
(1) Motor vehicle fuel used and
purchased for providing the motive power for snowmobiles shall be considered a
nonhighway use of fuel.
(2) The Director
of Transportation shall withhold, from taxes collected under ORS chapter 319
during June of each year, amounts the director determines to have been paid as
tax under ORS chapter 319 on fuel used in snowmobiles during the preceding
12-month period ending June 30 and that were not refunded.
(3) Moneys
withheld by the director under this section are subject to disposition as
provided in ORS 802.110.
(4) The director
shall establish a reasonable manner to determine the amount of money to be
withheld under this section from the tax on motor vehicle fuels under ORS
chapter 319. [1983 c.338 §129; 1987 c.88 §1; 2001 c.827 §9; 2005 c.612 §6]