justicedao/ipfs_state_laws huggingface dataset:
735-174-0010 Tax Refunds on the Use of Gasoline and Other Motor Vehicle Fuels (1) General Use and Certain Export Claims. Each such refund claim must be made on the current Fuels Tax Refund Claim form as prescribed by the Department for refund claims of motor vehicle fuel for general use or motor vehicle fuel exported in the tank of a motor vehicle when motor vehicle fuel tax is paid to the receiving state or jurisdiction as defined in ORS 319.280 and 319.320. (2) Aircraft Fuel Use. Each such refund claim must be made on the current Fuels Tax Refund Claim as prescribed by the Department for all refund claims of fuel used in aircraft. The taxes established in ORS 319.020(2) are refundable as provided in ORS 319.330. (3) Licensed Dealer Claims. Instead of filing refund claims, a licensed dealer in motor vehicle fuel may enter the gallons of motor vehicle fuel used in a refundable manner on forms prescribed by the Department, and include it with the monthly tax report. In doing so, all requirements pertaining to refund claims must be met and subject to limitations in ORS 319.375. Claims based on the export of motor vehicle fuel out of Oregon will be allowed only if the person claiming the refund holds a valid motor vehicle fuel dealer’s license, or equivalent, issued by the state, territory, or county to which the motor vehicle fuel is exported and where it is unloaded. The Department may require claimants to submit proof of such a license. Statutory/Other Authority: ORS 184.616, 184.619 & 319.010 - 319.880 Statutes/Other Implemented: ORS 319.280 & 319.330 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 735-011-0706 MV 13-1986, f. & ef. 9-2-86 MV 4-1980, f. & ef. 3-4-80 MV 53, f. 2-20-74, ef. 3-11-74 MV 48, f. 10-5-72, ef. 10-15-72 MV 33, f. 9-12-67, ef. 9-13-67 MV 25, f. 8-3-65 MV 24, f. 8-22-63, ef. 9-2-63
735-174-0035 Additional Information to Substantiate a Refund Claim (1) The Department will give a claimant written notice of the need to provide any additional records available as further proof of the validity of the refund claim. The Department will also give a claimant written notice in advance of records that will be required to be maintained and provided to the Department that are not specifically mentioned in statute or administrative rule. (2) If the claimant cannot, or refuses to, provide the information required by the Department, the right to the refund is waived. Statutory/Other Authority: ORS 184.616, 184.619 & 319.010 - 319.880 Statutes/Other Implemented: ORS 319.280 History: DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09
735-174-0040 Tax Refunds on Use of Gasoline and Other Motor Vehicle Fuels in Motor Boats (1) The refund of tax on fuel used in motor boats is limited to fuel used for commercial purposes. (2) Marked invoices and consumption records, if fueled from a bulk tank, are required to support such claims as prescribed in Administrative Rule 735-174-0020. Invoices must be marked by the supplier at the time of sale with the boat license number or vessel name if the fuel is placed directly into the fuel tank of the boat. (3) The Department considers the use of fuel in motor boats for commercial purposes to include the following: (a) Commercial fishing. (A) A valid commercial fishing license number must be provided and active for the refund period. (B) A valid boat license number must be provided and active for the refund period. It must be registered to the name of the claimant or a letter of authorization as prescribed by the Department, signed by the person to whom the invoice was issued must be attached. (b) Charter boat operations. (A) A valid commercial charter boat license number must be provided and active for the refund period. (B) A valid boat license number must be provided and active for the refund period. It must be registered to the name of the claimant or a letter of authorization as prescribed by the Department, signed by the person to whom the invoice was issued must be attached. (c) Log pond operations. (d) Mail boat operations. (e) Tourist boat operations. (f) Any other type of operation that the Department may determine to be commercial use based on the documentary evidence provided by the claimant. Statutory/Other Authority: ORS 184.616, 184.619 & 319.280 Statutes/Other Implemented: ORS 319.280 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 20-1985, f. 12-30-85, ef. 1-1-86, Renumbered from 735-011-0735
735-174-0045 Tax Refunds for Use of Gasoline and Other Motor Vehicle Fuels in Aircraft (1) The refund of tax on gasoline used in aircraft is limited to the person who purchased and used the fuel in an aircraft. (2) If the aircraft is fueled from a bulk tank, marked invoices and consumption records must support refund claims as prescribed in Administrative Rule 735-174-0020. (3) A valid tail number must be provided and active for the refund period. It must be registered to the name of the claimant or a letter of authorization as prescribed by the Department, signed by the person to whom the invoice was issued must be attached. (4) The valid pilot’s license number of the claimant must be provided with the claim. A copy of the pilot’s license must be provided upon request of the Department. Statutory/Other Authority: ORS 184.616, 184.619 & 319.010 - 319.880 Statutes/Other Implemented: ORS 319.280 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
735-176-0120 Use Fuel Seller Licensing Requirements (1) Seller License. Persons who sell fuel for use in a motor vehicle are required to be licensed. They must maintain records of fuel manufactured, purchased, handled, and distributed or sold and must preserve them for three years from the reporting due date or the date the report was filed, whichever is later. Persons who do not sell fuel for use in a motor vehicle are not required to be licensed. They must, however, maintain records of fuel manufactured, purchased, handled, and distributed or sold and include that information with the Motor Vehicle Fuel Dealer report or Registered Bulk Distributor report. (2) Bond amounts for licensed sellers will be two times the estimated monthly tax liability as determined by the Department. (a) For new licensees, the bond amount shall be determined by volume sold by prior owner or similar sellers in the area. (b) In the event there is no reliable data on which to estimate the bond, the seller will post $1,000 bond or deposit, subject to annual review and adjustment. (3) If a deposit other than cash is made, the bond or security on deposit shall have the Department of Transportation listed as an owner. Statutory/Other Authority: ORS 184.616, 184.619 & 319.510 - 319.880 Statutes/Other Implemented: ORS 319.621, 319.665 & 319.697 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15
735-176-0130 Bulk Distributor Registration Requirements Every person producing, manufacturing, importing, distributing, storing, transporting, or otherwise handling fuel must be registered. They must maintain records of fuel produced, imported, distributed, transported, or otherwise handled for three years from the reporting due date, or the date the report was filed, whichever is later. Statutory/Other Authority: ORS 184.616, 184.619 & 319.510 - 319.880 Statutes/Other Implemented: ORS 319.621, 319.665 & 319.697 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15
735-176-0140 Use Fuel User Licensing Requirements (1) License Requirements. (a) Persons who use fuel as defined in ORS 319.520(12) in a motor vehicle, except those excluded in 319.550 and 319.885, must first apply for and obtain a user license and a vehicle emblem for each vehicle; (b) User licenses are subject to bonding as specified in subsection (4) of this section; (c) Emblems are issued for specific vehicles on an annual basis; and (d) ORS 319.611(1) imposes a penalty of 25 percent of the tax for using fuel without first obtaining a valid license and vehicle emblem. (2) Other users required to be licensed and report vehicle operations and fuel usage include: (a) Users of vehicles over 26,000 Gross Vehicle Weight Rating when any of the miles operated in Oregon are not subject to weight mile tax; (b) Oregon state agencies; (c) Oregon counties; (d) Oregon cities; (e) Rural fire protection districts; (f) School districts; (g) Special districts; and (h) Other users as notified by the Department. (3) Nonresidents in this state a total of 30 days or less during the calendar year are not required to be licensed if, for all fuel used in a motor vehicle in this state, the nonresident pays to a seller, at the time of the sale, the tax provided in ORS 319.530. (4) Bond amounts are limited as shown in ORS 319.570. Bonds for licensed users will be two times the estimated monthly tax liability as determined by the Department. The estimated tax liability is not reduced by tax-paid fuel purchases. (a) In the event there is no reliable data on which to estimate the bond, the user will post $100 bond or deposit, subject to annual review and adjustment. (b) If a deposit other than cash is made, the bond or security on deposit shall have the Department of Transportation listed as an owner. (5) An emblem is required to be displayed on the vehicle for which it was issued when purchasing fuel for the vehicle. An emblem is considered to be displayed in a conspicuous place if it is readily accessible and presented to the station attendant at the time of fueling, or the cardlock card issuer upon request and at the time the account is set up, or when requested by the supplier. (6) The Department may refuse to cancel a user license when such cancellation is requested by the user, if the user is required to report. Effective cancellation dates may be set by the Department if the user does not return emblems. If emblem(s) is not returned at the request of the Department, then the user shall file reports throughout the year in which the emblem will expire. (7) Responsibilities of the User: (a) List all use fuel vehicles on application and user report; (b) Retain emblem with the vehicle; (c) Retain fueling and mileage records by vehicle; (d) Notify the Department of any changes in vehicles; (e) Cancel license in writing if the license is no longer needed; and (f) Return emblems when license is canceled or revoked. Statutory/Other Authority: ORS 184.616, 184.619 & 319.510 - 319.880 Statutes/Other Implemented: ORS 319.550 - 319.690 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15
735-176-0150 Special Use Fuel Permit Requirements Owners of vehicles powered by natural gas or propane may purchase an annual permit in lieu of paying the per-gallon use fuel tax. Each permit is issued to a specific vehicle and is not transferrable. (1) Persons who operate a qualifying vehicle must first apply for and obtain a special user permit and a vehicle emblem for each vehicle; (2) Application for the permit and payment of fees will be made electronically, through a website established for the Department (3) Emblems are issued for a specific vehicle on an annual basis; (4) Permit fees are based on vehicle weight as indicated on the registration; and (5) Permit fees may be prorated as follows, for permit applications received between: (a) Jan 1 to Mar 31 — 100%. (b) Apr 1 to June 30 — 75%. (c) July 1 to Sept 30 — 50%. (d) Oct 1 to Dec 31 — 25%. (e) There is no refund for permits cancelled before the end of the calendar year. Statutory/Other Authority: ORS 184.616, 184.619 & 319.510 - 319.880 Statutes/Other Implemented: ORS 319.550 - 319.690 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15
735-176-0180 Tax Forgiveness of Biodiesel and Biodiesel Blends Made From Used Cooking Oil (1) To be eligible for the tax forgiveness in ORS 319.530 (5), biodiesel must meet the requirements of ASTM D 6751 and be derived from 100% used cooking oil. (2) To be eligible for the tax forgiveness in ORS 319.530 (5), petroleum-based diesel must be blended with a minimum 20 percent biodiesel, which meets the requirements of ASTM D 6751, and is derived from 100% used cooking oil. (3) To be eligible for the tax forgiveness in ORS 319.530 (5), the fuel must be sold at a retail location, and must be placed in the fuel tank of a motor vehicle. Fleet fueling, bulk sales, and cardlock sales are not eligible. (4) To certify the biodiesel is derived from 100% used cooking oil, the bill of lading for the biodiesel shall include certification from the supplier that the biodiesel is derived from 100% used cooking oil as well as the location of the refinery where the biodiesel was manufactured. Statutory/Other Authority: ORS 184.616, 184.619 & 319.510 - 319.880 Statutes/Other Implemented: ORS 319.530 - 319.690 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15
735-176-0200 Use Fuel Tax Credit of Interest on Tax Overpayments (1) The Department may allow interest credit for overpayments of use fuel tax up to the amount of interest paid for underpayments of tax during any given audit period. (2) For purpose of ORS 319.694(3)(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” shall mean a period not to exceed three years prior to the current date. (3) Any interest payments made on underpayments of tax from a prior audit period shall not be: (a) Considered as interest on overpayments in the current audit period; or (b) Subject to credit under ORS 319.694(3)(b). Statutory/Other Authority: ORS 184.616, 184.619 & 319.510 - 319.880 Statutes/Other Implemented: ORS 319.550 - 319.690 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15
735-176-0210 Refunds and Credits of Use Fuel Tax (1) Refunds of use fuel tax are allowed in the following circumstances: (a) Fuel is used in another state and is also taxed by that state (proof of payment of tax to other state is required); (b) Fuel is used on private property in a motor vehicle (mileage records are required); (c) Fuel is used in a qualifying government vehicle (federal, state, county, city); (d) Fuel is used in qualifying student transportation; (e) Fuel is used by a rural fire district; (f) Fuel is used by a qualifying special district; (g) Fuel used in vehicles subject to the road usage charge when that fee was paid and the use fuel tax was also charged on the fuel; and (h) Refunds are limited to fuel purchased within 15 months of the date of the claim; application for refund is made on the form prescribed by the Department. (2) Special Use Fuel Permit holders who also pay the Oregon tax on propane or natural gas may request a refund of the tax paid when: (a) Fuel is used in a vehicle to which a special permit is issued, during the time the permit is valid. (b) The Oregon fuel tax is shown on the receipt or invoice and remitted by the supplier. (c) The Oregon fuel tax to be refunded is $25.00 or more. (3) Use fuel users who pay their taxes through a third party payer or opt for simplified reporting are not eligible for refunds or credits. (4) An erroneous collection occurs when the seller has the information to correctly and completely document a tax deferred non-retail sale at the time of the transaction, but the seller collected the tax in error. Erroneous collection claims are filed with the fuel supplier/seller and must be submitted as an amended tax report. Statutory/Other Authority: ORS 184.616, 184.619 & 319.510 - 319.880 Statutes/Other Implemented: ORS 319.550 - 319.690 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15
736-001-0000 Notice of Proposed Rules Prior to the adoption, amendment or repeal of any permanent rule, the Oregon Parks and Recreation Commission shall give notice of the intended action: (1) In the Secretary of State's Bulletin referred to in ORS 183.360 at least 21 days before the effective date of the rule; (2) By mailing a copy of the notice to persons on the Oregon Parks and Recreation Commission's mailing list established pursuant to ORS 183.335(8) at least 28 days before the effective date of the rule; and (3) By mailing or furnishing a copy of the notice to: (a) The Associated Press; (b) Associated Oregon Industries; and (c) Associated General Contractors. Statutory/Other Authority: ORS 183.341 Statutes/Other Implemented: ORS 183.341(4) History: PRD 2-2004, f. & cert. ef. 1-15-04 PR 12-1994, f. & cert. ef. 12-5-94 PR 7-1992, f. & cert. ef. 11-12-92 PR 2-1990, f. & cert. ef. 7-10-90 1OTC 67, f. & ef. 1-9-76
736-001-0005 Model Rules of Procedure The Oregon Parks and Recreation Commission hereby adopts the Attorney General's Model Rules of Procedure under the Administrative Procedures Act as amended and effective October 3, 2001. [ED. NOTE: The full text of the Attorney General's Model Rules of Procedure is available from the office of the Attorney General or State Parks & Recreation Department.] Statutory/Other Authority: ORS 390.124 Statutes/Other Implemented: ORS 183.341(1) History: PRD 1-2002, f. & cert. ef. 1-15-02 PRD 1-2000, f. & cert. ef. 1-14-00 PRD 6-1998, f. & cert. ef. 4-17-98 PR 2-1996, f. & cert. ef. 1-30-96 PR 12-1994, f. & cert. ef. 12-5-94 PR 7-1992, f. & cert. ef. 11-12-92 PR 4-1988, f. & cert. ef 8-22-88 PR 4-1986, f. & ef. 4-28-86 PR 1-1984, f. & ef. 1-6-84 PR 16-1981, f. & ef. 11-24-81 1OTC 7-1980, f. & ef. 3-28-80 1OTC 3-1980(Temp), f. & ef. 1-16-80 1OTC 3-1978, f. & ef. 3-29-78 1OTC 68, f. & ef. 1-23-76 1OTC 3, f. 10-15-73, ef. 11-25-73 1OTC 2, f. 9-26-73 1OTC 1973(Temp), f. & ef. 7-18-73 HC 1276, f. 3-3-72, ef. 3-15-72 HC 1245, f. 2-12-71 HC 1207, f. 10-9-69
736-001-0030 Fees for Public Records Fees to recover costs in making public records available for inspection may be charged by the Oregon Parks and Recreation Department: (1) Fees, shall be based on actual costs for personnel, materials, and record delivery and shall be as follows: (a) Photocopies, black-and-white or color, any size: current rate on the Oregon Department of Adminstrative Services printing and distribution price list; (b) Digital media: based on current statewide office supply price agreement; (c) Mailing or shipping costs: actual costs. (d) Administrative, office specialists, other support staff: $25/hour. (e) Program and mid-management staff: $40/hour. (f) Professional, high-level management, and executive staff: $75/hour. (g) Legal fees: Actual hourly rates. (h) Third party fees: actual costs. (2) The Department may furnish records without charge or at a reduced fee if the Director or designee determines that the waiver or reduction of fees is in the public interest because making the record available primarily benefits the general public. (a) Reduced rates shall waive fees for 30 minutes of staff time. (b) After waiving staff fees for the first 30 minutes, a reduced staff rate shall apply. (A) Reduced rate administrative, office specialists, other support staff: $20/hour. (B) Reduced rate program and mid-management staff: $32/hour. (C) Reduced rate Professional, high-level management, and executive staff: $60/hour. (D) Reduced rate legal fees: $75/hour. Statutory/Other Authority: ORS 192.410 - 192.495 & 390.124 Statutes/Other Implemented: ORS 194.440 History: PRD 5-2017, amend filed 10/20/2017, effective 10/20/2017 PR 12-1993, f. 7-12-93, cert. ef. 8-2-93
736-002-0020 Criminal Records Checks Purpose. OAR 736-002-0020 to 736-002-0160 and OAR 125-007-0200 to 125-007-0030 control the Department’s acquisition of information about a subject individual’s criminal history through criminal records checks or other means and its use of that information to determine whether the subject individual is fit to provide services to the Department. Statutory/Other Authority: ORS 390.124, 390.131, 390.140, ORS 181A.195 & 390.200 Statutes/Other Implemented: ORS 181A.195 & 390.200 History: PRD 6-2017, amend filed 11/20/2017, effective 11/20/2017 PRD 3-2008, f. & cert. ef. 2-15-08 PRD 3-2004, f. & cert. ef. 1-15-04
736-002-0030 Definitions For purposes of OAR 736-002-0020 to 736-002-0160, the definitions in ORS 390.005 and OAR 125-007-0210 shall apply. In addition, the following definitions apply: (1) “Authorized Designee” means a Department employee authorized to obtain, review or process criminal offender information and other criminal records information about a subject individual through criminal records checks and other means, and to conduct a fitness determination in accordance with these rules. (2) “Contact Person” means a person who is authorized by the Department to receive and process criminal records check requests and is authorized to receive criminal records information. The contact person makes preliminary fitness determinations under the authority of the Department only if there is no indication of potentially disqualifying crimes. (3) “Crime Relevant to a Fitness Determination” means a crime listed or described in OAR 125-007-0270. (4) "Family Member” means a spouse, domestic partner, natural parent, foster parent, adoptive parent, stepparent, child, foster child, adopted child, stepchild, sibling, stepbrother, stepsister, father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, sister-in-law, grandparent, grandchild, aunt, uncle, niece, nephew or first cousin. (5) “Subject Individual" means an individual identified in ORS 390.200. Statutory/Other Authority: ORS 390.124, 390.131, 390.140, 390.200 & 181A.195 Statutes/Other Implemented: 390.200 & 181A.195 History: PRD 6-2017, amend filed 11/20/2017, effective 11/20/2017 PRD 3-2008, f. & cert. ef. 2-15-08 PRD 3-2004, f. & cert. ef. 1-15-04
736-002-0050 Preliminary Fitness Determination. (1) An authorized designee may conduct a preliminary fitness determination if the Department is interested in hiring or appointing a subject individual on a preliminary basis, pending a final fitness determination. (2) If an authorized designee elects to make a preliminary fitness determination under section (1), the authorized designee shall make that preliminary fitness determination based on information disclosed by the subject individual under OAR 736-002-0042(1) and a LEDS criminal records check in accordance with OAR 125-007-0250. (3) The authorized designee may approve a subject individual as fit, on a preliminary basis, if the authorized designee has no reason to believe the subject individual has made a false statement and the information available to the authorized designee does not disclose that the subject individual has any potentially disqualifying crimes in accordance with OAR 125-007-0270. (4) If the information available to the authorized designee discloses one or more of the circumstances identified in OAR 125-007-0270, the authorized designee may approve a subject individual as fit on a preliminary basis, if the authorized designee concludes, after evaluating all available information, that hiring or appointing the subject individual on a preliminary basis does not pose a risk of harm to the Department, its client entities, the State, or members of the public. (5) If a subject individual is determined to be fit or unfit to work/volunteer on the basis of a preliminary fitness determination, an authorized designee shall conduct a final fitness determination under OAR 125-007-0260. (6) A subject individual may not appeal a preliminary fitness determination. Statutory/Other Authority: ORS 390.124, 390.131, 390.140, ORS 181A.195 & 390.200 Statutes/Other Implemented: ORS 181A.195 History: PRD 6-2017, amend filed 11/20/2017, effective 11/20/2017 PRD 3-2008, f. & cert. ef. 2-15-08