Source: https://www.oregonlaws.org/ors/319.240
Timestamp: 2020-06-05 23:07:11
Document Index: 786170074

Matched Legal Cases: ['§2', '§7', '§1', '§1', '§11', '§1']

ORS 319.240 - Exemption of export fuel - 2020 Oregon Revised Statutes
2020 ORS Vol. 8 Chapter 319 Section 319.240
ORS 319.240¹
Exemption of export fuel
(1) The license tax imposed by ORS 319.020 (Monthly statement by dealer) may not be imposed on motor vehicle fuel that is exported by a dealer:
(3) Any motor vehicle fuel carried from this state in the fuel tank of a motor vehicle shall not be considered as exported from this state, except that a refund of the tax may be paid on such fuel as provided in ORS 319.280 (Refunds generally) (1)(d).
(5) No dealer or other person shall conspire with any person to withhold from export, or divert from interstate or foreign transit begun in this state, or to return motor vehicle fuel to this state for sale or use so as to avoid any of the taxes imposed by ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause). [Amended by 1953 c.82 §2; 1955 c.730 §7; 1959 c.186 §1; 1963 c.257 §1; 1987 c.610 §11; 2003 c.56 §1]