justicedao/ipfs_state_laws huggingface dataset:
735-162-0060 Testing An applicant for an instructor’s certification will be required to pass a written examination and vision test given by an authorized representative of the Driver and Motor Vehicle Services Division of the Department of Transportation. The written examination will consist of questions relating to: (1) Snowmobile laws and regulations; (2) Maintenance and operation of snowmobiles; and (3) Snowmobile safety. Statutory/Other Authority: ORS 802.010, 821.150, 821.160 & 821.190 Statutes/Other Implemented: ORS 821.160 History: MV 8-1981, f. & ef. 7-1-81, Renumbered from 735-061-0045 MV 46, f. 9-10-71, ef. 10-1-71
735-162-0070 Certification (1) An instructor’s certificate will be issued provided the applicant: (a) Has met the requirements as outlined in OAR 735-162-0050; (b) Has passed the written examination as required by OAR 735-162-0060 with a score of at least 90 percent; and (c) Has passed the vision test conducted by the Driver and Motor Vehicle Services Division of the Department of Transportation as required by OAR 735-162-0060. (2) Failure to ensure that the requirements, as outlined in OAR 735-162-0020, 735-162-0030, 735-162-0050, and 735-162-0060 are met and maintained will be cause for revoking the instructor’s certificate under the provisions of ORS Chapter 183. Statutory/Other Authority: ORS 802.010, 821.150, 821.160 & 821.190 Statutes/Other Implemented: ORS 821.160 History: MV 8-1983, f. 10-5-83, ef. 10-15-83 MV 8-1981, f. & ef. 7-1-81, Renumbered from 735-061-0050 MV 46, f. 9-10-71, ef. 10-1-71 Repealed by DMV 1-2004, f. & cert. ef. 1-15-04 DMV 3-1999, f. & cert. ef. 9-3-99
735-164-0000 Snowmobile Fees Relating to Registration Pursuant to ORS 821.080, snowmobile registration is administered in the same manner and has the same effect as the registration of vehicles under ORS Chapter 803. In addition to the fees established for snowmobile registration and registration renewal under 821.320 and consistent with 803.575, the following issuance fees apply: (1) $5 for a duplicate or replacement registration card. (2) $5 for a replacement registration decal issued at the time of registration or $10 for a replacement at any other time. (3) $10 for replacement registration stickers. (4) $5 for a replacement registration decal and replacement registration stickers when issued together at registration renewal, or $10 when issued together at any other time. (5) The fees paid under sections (2), (3) and (4) of this rule include the cost of any duplicate or replacement registration card issued. Statutory/Other Authority: ORS 184. 616, 184.612, 802.010 & 821.080 Statutes/Other Implemented: ORS 821.080 & 803.575 History: DMV 7-2013, f. & cert. ef. 5-23-13 MV 30-1987, f. & ef. 10-1-87, Renumbered from 735-120-0060
735-164-0010 Snowmobiles — Title and Registration Requirements Unless otherwise exempt, snowmobiles are subject to DMV statutes and rules relating to title and registration. This includes: (1) For title, ORS 803.010 through 803.230, except odometer disclosure requirements as provided in OAR 735-028-0010; (2) For registration, ORS 803.300 through 803.455, except an odometer disclosure under 803.370(3); (3) For registration cards, ORS 803.500 through 803.510, except the mileage of the vehicle under 803.500(5); (4) For registration stickers, ORS 803.555 through 803.560; (5) For registration fees and the disposition of plates, replacement and refunds, ORS 803.585 and 803.575; and (6) For temporary registration permits, ORS 803.615, 803.625 and 803.640. Statutory/Other Authority: 803.310, 821.060, 821.080, ORS 184.619, 802.010, 803.030, 803.035 & 803.305 Statutes/Other Implemented: ORS 821.060 & 821.080 History: DMV 22-2019, amend filed 11/26/2019, effective 01/01/2020 DMV 7-2013, f. & cert. ef. 5-23-13 MV 30-1987, f. & ef. 10-1-87, Renumbered from 735-120-0070
735-164-0020 Placement of Snowmobile Registration Decal Registration numbers assigned to snowmobiles are issued by DMV in the form of a registration decal. Snowmobile registration decals must be affixed on the left side of the snowmobile in an area that is visible during operation. Statutory/Other Authority: ORS 184. 616, 184.619, 802.010 & 821.080 Statutes/Other Implemented: ORS 821.080 History: DMV 7-2013, f. & cert. ef. 5-23-13 MV 7-1985, f. 6-14-85, ef. 6-16-85, Renumbered from 735-071-0092
735-170-0035 Reporting Requirements for Registered Fuel Handlers (1) All registered handlers will file a monthly report detailing the fuel handled, sold, produced, distributed, transported, or used during the month. For hire carriers, as defined in ORS 825.005(7), and other common carriers, that only transport fuel for dealers or registered fuel handlers are not required to submit reports, but are subject to the record keeping requirements in OAR 735-170-0015. (2) Every registrant must follow the applicable fuel reporting instructions and use forms as provided by the Department. Willful or habitual failure to complete tax reports in the manner prescribed by the Department may result in assessment based on “best available information,” collection action, and possible suspension or revocation. (3) “To report” or “be reported” means a complete report, with all required schedules on forms prescribed by the Department and full remittance of tax or fee, must be received by the Department or its designated agent not later than the 25th of the succeeding calendar month. (a) All reports and required schedules with 100 or more transactions shall be filed electronically in a manner prescribed by the Department. Once a licensee or registrant is required to file their reports electronically, all subsequent reports shall be filed electronically regardless of the number of transactions. (b) Computerized report data may be substituted for schedule detail when the fuel handler has less than 100 transactions and the format is compatible with the prescribed forms. (c) If an electronic transaction requires the payment of taxes or fees, payment of those taxes or fees within the electronic transaction shall be: (A) Made through an Automated Clearing House (ACH) debit or credit transaction; (B) Made in US funds. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.010 - 319.430 & 319.990 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15
735-170-0040 Tax Report Filing Dates (1) A licensed dealer or registered fuel handler must complete a monthly tax report with full payment of taxes which must be received by the Department not later than the 25th of the succeeding calendar month. (a) “Received” is the date the report is physically received by the Department or its designated agent. (b) When the due date falls on a Saturday, a Sunday, or any recognized state or federal holiday, the report and payment must be received by the Department or its designated agent on or before the next business day. (2) Tax reports and payments not received by the Department in a timely fashion will be considered late and subject to interest and penalty as described in ORS 319.180. Any tax report and payment not received by the due date of the subsequent report constitutes a “failure to report” and is subject to an additional 10% penalty as described in ORS 319.200. (3) If the report and payment are not received on or before the 25th day of the month a penalty will be assessed pursuant to ORS 319.180 or, if the Department determines that no tax is due, a penalty of $25 will be assessed. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.020, 319.180, 319.190 & 319.200 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15 DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09 MV 13-1986, f. & ef. 9-2-86, Renumbered from 735-011-0115 MV 11-1982, f. 4-30-82, ef. 5-1-82 MV 6-1980, f. & ef. 4-18-80 MV 1-1980(Temp), f. & ef. 1-21-80 MV 53, f. 2-20-74, ef. 3-11-74 MV 48, f. 10-5-72, ef. 10-15-72 MV 22, f. 2-15-63
735-170-0050 Transactions Which May Be Classed as Export Sales Transactions that may be classified as export sales consist of: (1) Motor vehicle fuel and aircraft fuel delivered by an Oregon licensed dealer to a destination outside the state of Oregon where the recipient is licensed in the destination state, country or territory and takes legal title of the fuel is considered an export sale. (2) Motor vehicle and aircraft fuel leaving Oregon in the fuel tank of a motor vehicle or aircraft used only for the propulsion of the vehicle or aircraft is not an export, except as provided in ORS 319.330. (3) The export certificate as described in ORS 319.240 is waived. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.240 History: DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09 DMV 18-2003, f. 12-12-03 cert. ef. 1-1-04 MV 7-1988, f. & cert. ef. 2-29-88, Renumbered from 735-011-0205 MV 13-1986, f. & ef. 9-2-86 MV 22, f. 2-15-63
735-170-0075 Tax Exempt Sales to Indian Tribes (1) Prior to selling tax-exempt Motor Vehicle Fuel to Indian tribes, Tribal entities, or Tribal member entities, Motor Vehicle Fuel Dealers must ensure that the fuel purchaser is eligible to purchase tax-exempt fuel. (2) If a Motor Vehicle Fuel Dealer sells ex-tax motor vehicle fuel to a tribe that is not certified by the department, that Dealer is liable for the tax owed on the sale of the fuel. (3) The ODOT Fuels Tax Group will post and maintain a list of certified Indian tribes, tribal entities, and Tribal member entities eligible to purchase tax exempt Motor Vehicle Fuel on their website, https://fuelstax.oregon.gov. (4) Motor Vehicle Fuel Dealers will list tax-exempt sales of all fuels to Indian tribes, Tribal entities, or Tribal member entities on their Motor Vehicle Fuel Dealer Tax report, using Schedule 10T. All tax reports must be filed in compliance with ORS 319.020, 319.190, and Oregon Administrative Rules, Chapter 735, Division 170. Statutory/Other Authority: ORS 184.619 & 319.010 - 319.880 Statutes/Other Implemented: ORS 319.010 - 319.430 & 2021 OL chapter 630 History: DMV 35-2021, adopt filed 11/23/2021, effective 11/23/2021
735-170-0085 Annual Tribal Certification (1) For an Indian tribe, Tribal entity, or Tribal member entity to be eligible to purchase motor vehicle fuel exempt from the license tax imposed under ORS 319.020 (1) (b), the Indian tribe, prior to January 1 of each calendar year, must submit the following to the ODOT Fuels Tax Group: (a) A letter, on tribal letterhead, signed by an authorized member stating: (A) The tribe has enacted a tribal tax on the distribution of motor vehicle fuel at the same rate as the license tax imposed under ORS 319.020 (1) (b), and; (B) The tribe uses the revenue generated by the tribal tax in accordance with Article IX, section 3a, of the Oregon Constitution. (b) A copy of the tribal tax ordinance; (c) A list of service stations operated on the Indian tribe’s reservation or trust land. The list must include: (A) The name of the qualified service station operator (Indian tribe, tribal entity, tribal member entity); (B) Physical address of the service station; (C) Types of fuel sold. (2) The letter and required attachments may be submitted by regular mail and sent to: Oregon Department of Transportation Fuels Tax Group MS 21 355 Capitol St NE Salem, OR 97301 Or by e-mail to ODOTFuelsTax@odot.state.or.us (3) The ODOT Fuels Tax Group will post and maintain a list of certified Indian tribes, tribal entities, and Tribal member entities eligible to purchase tax exempt Motor Vehicle Fuel on their website, https://fuelstax.oregon.gov . Statutory/Other Authority: ORS 184.619 & 319.010 - 319.880 Statutes/Other Implemented: ORS 319.010 - 319.430 & 2021 OL chapter 630 History: DMV 35-2021, adopt filed 11/23/2021, effective 11/23/2021
735-170-0090 Exemption Certificates (1) Every licensed dealer making sales or deliveries to the Armed Forces of the United States for which tax exemption is claimed, must complete an Exemption Certificate Form as prescribed by the Department. (2) In order to obtain exemption from the tax, the Exemption Certificate must be completed and signed at the time of sale and delivery. Whenever the vendor is other than an Oregon licensed dealer, the Exemption Certificate may be turned over to a dealer for credit and for inclusion with the dealer’s monthly tax report. All Exemption Certificates must be kept on file in the dealer’s office where the tax audit is to be made. (3) All claims for tax exemption must be entered on the tax report as prescribed in the current motor vehicle fuel tax reporting instructions as provided by the Department. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.250 History: DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09 DMV 18-2003, f. 12-12-03 cert. ef. 1-1-04 MV 7-1988, f. & cert. ef. 2-29-88, Renumbered from 735-011-0255 MV 13-1986, f. & ef. 9-2-86 MV 22, f. 2-15-63
735-170-0105 Performance Bond Requirements (1) Licensed dealers are required to maintain a bond amount that is twice the estimated monthly licensed tax. Twice the dealer’s estimated monthly license tax as determined by the Department is computed as follows: (a) Prior to becoming licensed the required bond amount will be twice the estimated tax based on the estimated taxable gallons stated on the motor vehicle fuel dealer license application; (b) The Department will periodically review the bond for sufficiency based on an average of the gallons reported by the dealer on its monthly fuel tax reports; (c) The Department may notify the dealer at any time to increase or decrease the bond. The dealer may at any time request a bond determination from the Department. (2) When twice the dealer’s estimated monthly tax is less than $1,000 the minimum bond required is $1,000. (3) If the dealer’s motor vehicle fuel dealer license was issued on or before October 23, 1999 and twice the dealer’s estimated monthly tax is more than $100,000 the maximum bond is $100,000. (4) If the dealer’s motor vehicle fuel dealer license was issued after October 23, 1999 and twice the dealer’s estimated monthly license tax is more than $250,000, the maximum bond is $250,000. (5) A bond is subject to increase under certain conditions up to a maximum amount of $1 million. (a) After a bond has been increased for a period of 24 months, a dealer may submit a written request for reduction of the bond. (b) If the Department determines that conditions for bond reduction have been met, the bond may be reduced to twice the dealer’s estimated monthly tax or a maximum of $250,000 regardless of when the motor vehicle fuel dealer license was issued. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.050 - 319.080 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15 DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09
735-170-0110 Evidence Demonstrating that a Dealer did not Intend to Avoid Paying Taxes for Purposes of Determining the Bond Amount (1) The following factors will be taken into consideration for the purposes of determining whether the dealer did not intend to avoid payment of license taxes: (a) Error on the part of the dealer’s financial institution where the dealer can show that such error was not attributable to the dealer; (b) An Act of God or natural disaster, i.e., earthquake, flood, fire, severe weather conditions; (c) An act of war or terrorism; (d) Incapacitation of key personnel responsible for reporting and remitting taxes; or (e) Other evidence or explanations presented by the dealer demonstrating to the satisfaction of the Department that the dealer’s conduct was not intentional or purposely designed to avoid payment of license tax. (2) If the conduct was due to carelessness, negligence, inattention or disregard of duties on the part of the dealer or someone authorized to act on the dealer’s behalf, the Department will not grant a waiver of the bond increase. (3) The dealer must present a written request for waiver of the bond increase and all related evidence to support the request, to the Department within 30 days of the date of notice of bond increase. The Department will respond to the waiver request within 30 days of receipt. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.052 History: DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09 DMV 18-2003, f. 12-12-03 cert. ef. 1-1-04
735-170-0115 Change in Ownership or Cancellation of License (1) A licensed dealer must notify the Department in writing of a change in ownership or cancellation of a license as described in ORS 319.125 before the next report is due. Performing the acts of a dealer without being properly licensed may subject the unlicensed dealer to penalties as described in ORS 319.090. (2) An agent may sign on an individual’s behalf when a valid power of attorney or guardianship is in effect. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.125 History: DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09
735-170-0120 Notice of Suspension/Revocation — Method of Delivery (1) Each licensed dealer must provide the Department, by mail, with current contact information for the purpose of notification of license suspension. (2) The contact information as described in section (1) of this rule must be a postal address and a telephone contact. An e-mail address is optional. (3) Not later than the first business day following suspension or revocation of an Oregon Motor Vehicle Fuel dealer license, the Department will serve official notice to licensed dealers as follows: (a) The Department will telephone fuel suppliers listed on the most recent tax report of the suspended or revoked dealer. (b) The Department will notify all licensed dealers of the suspension or revocation at the postal address, and e-mail address if available, as provided by each dealer. (4) Each licensed dealer will notify the Department of any change of address or contact information for the purpose of serving notices of suspension or revocation. The information most recently received by the Department from each licensed dealer will be the information that fulfills the Department’s notice requirements as required by law. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.096 & 319.102 History: DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09 DMV 18-2003, f. 12-12-03 cert. ef. 1-1-04
735-170-0130 Motor Vehicle Fuel Tax Credit of Interest on Tax Overpayments (1) The Department may allow interest credit for overpayments of motor vehicle fuel tax up to the amount of interest paid for underpayments of tax during any given audit period. (2) For purposes of ORS 319.180(5)(b) and this rule, “any given audit period” means the time period from the last day of the immediate prior audit period up to the present. If there is no prior audit, “any given audit period” means a period not to exceed three years from the current date. (3) Any interest payments made on underpayments of tax from a prior audit period will not be: (a) Considered as interest on overpayments in the current audit period; or (b) Subject to credit under ORS 319.180(5)(b). Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.180 History: DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09 Renumbered from 735-174-0060 by DMV 18-2003, f. 12-12-03 cert. ef. 1-1-04 MV 37-1987, f. 12-7-87, ef. 1-1-88, Renumbered from 735-011-0755
735-170-0140 Motor Vehicle Tax Refunds to License Oregon Motor Vehicle Fuel Dealers for Uncollectible Accounts (1) Licensed dealers may file an amended report for credit of taxes paid attributable to uncollectible accounts pursuant to ORS 319.192 as appropriate to the type of fuel that is to be refunded. (2) Dealers must follow prepared motor vehicle fuel tax reporting instructions for deductions for uncollectible accounts and provide required supporting documents as prescribed. Failure to provide such required supporting documents constitutes a waiver of all rights to the credit. (3) Upon review and approval of the Amended Reports, the Department will issue a letter authorizing the credit within 90 days after the date of approval. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.192 History: DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09 DMV 18-2003, f. 12-12-03 cert. ef. 1-1-04
735-174-0000 General Provisions for Fuels Tax Refunds (1) “ODOT Fuels Tax Group” or “Department” means the organizational unit within the Oregon Department of Transportation or its designated agent that is primarily charged with the administration of ORS 319.010 through 319.880 on behalf of the State of Oregon. (2) Motor Vehicle Fuel — Gasoline. Oregon law provides that any person who has purchased motor vehicle fuel and who has paid any tax, either directly or indirectly, levied under the provisions of ORS 319.010 through 319.430, shall be entitled to a refund when such motor vehicle fuel is exported from the state (under certain conditions) or is used by the claimant for certain purposes. To obtain the refund, the claim must be filed within the prescribed time limits in ORS 319.290 on forms supplied by the Department. (a) The claim must be accompanied by the original invoices or reasonable facsimiles approved by the Department, showing purchase of the fuel. (b) For claims filed after July 1, 2015 using an electronic claim form, invoices may be provided electronically. (A) For bulk fuel purchases, provide the supplier name, date, gallons, and invoice number. (B) For cardlock purchases, you may attach an electronic copy of your cardlock statement. (C) For individual invoices, you may scan the invoices and attach them to the refund claim form or fax them within 7 days of submitting the claim. (3) Special fuels — Diesel Oil, Propane, etc. Refunds of any tax paid on use fuel shall be processed as prescribed in OAR 735-174-0020(2)(j) and subject to the conditions provided in ORS 319.831 and 319.835. Statutory/Other Authority: ORS 184.616, 184.619 & 319.010 - 319.880 Statutes/Other Implemented: ORS 319.280, 319.320, 319.831 & 319.835 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15 DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09 DMV 18-2003, f. 12-12-03 cert. ef. 1-1-04 MV 7-1988, f. & cert. ef. 2-29-88, Renumbered from 735-011-0701 MV 13-1986, f. & ef. 9-2-86 MV 25, f. 8-3-65 MV 24, f. 8-22-63, ef. 9-2-63