reglab/housing_qa huggingface dataset:
OR Rev Stat § 319.550 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.550 - User’s license required to use fuel; exceptions.

(1) Except as provided in this section, a person may not use fuel in a motor vehicle in this state unless the person holds a valid user’s license. (2) A nonresident may use fuel in a motor vehicle not registered in Oregon for a period not exceeding 30 days without obtaining a user’s license or the emblem issued under ORS 319.600, 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. (3) A user’s license is not required for a person who uses fuel in a motor vehicle with a combined weight of 26,000 pounds or less if, for all fuel used in a motor vehicle in this state, the person pays to a seller, at the time of the sale, the tax provided in ORS 319.530. (4)(a) A user’s license is not required for a person who uses fuel as described in ORS 319.520 (7) in the vehicles specified in this subsection if the person pays to a seller, at the time of the sale, the tax provided in ORS 319.530. (b) Paragraph (a) of this subsection applies to the following vehicles: (A) Motor homes as defined in ORS 801.350. (B) Recreational vehicles as defined in ORS 174.101. (5) A user’s license is not required for a person who uses fuel in a motor vehicle: (a) Metered use by which is subject to the per-mile road usage charge imposed under ORS 319.885; and (b) That also uses fuels subject to ORS 319.510 to 319.880. (6) A user’s license is not required for a person who uses fuel in a motor vehicle on which an emblem issued for the motor vehicle pursuant to ORS 319.535 is displayed. [Amended by 1959 c.188 §3; 1977 c.429 §2; 1985 c.265 §1; 1989 c.992 §25; 1991 c.284 §8; 2008 c.44 §3; 2013 c.781 §16; 2014 c.13 §§3,4; 2019 c.422 §31]
OR Rev Stat § 319.560 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.560 - Application for and issuance of user’s license.

A user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall apply to the Department of Transportation for a user’s license upon forms prescribed by the department and shall set forth such information as the department may require. On receipt of the application, the department may issue to the applicant a user’s license without charge authorizing the applicant to use fuel in a motor vehicle in this state. The license is valid only for the person in whose name it is issued and is valid until canceled or revoked. [Amended by 1959 c.188 §4; 1977 c.429 §3; 1999 c.769 §21]
OR Rev Stat § 319.570 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.570 - Faithful performance bond.

(1) At the time of filing the application for a user’s license, the Department of Transportation may require the user of fuel in a motor vehicle to file with the department, in such form as shall be prepared by the department, a bond duly executed by the user as principal with a corporate surety authorized to transact business in this state. The bond shall be payable to the State of Oregon conditioned upon faithful performance of all the requirements of ORS 319.510 to 319.880, including the payment of all taxes, penalties and other obligations of such user arising out of ORS 319.510 to 319.880 and 319.990 (4). (2) The total amount of the bond or bonds required of any user of fuel in a motor vehicle shall be fixed by the department and may be increased or reduced by the department at any time subject to the limitations provided in this section. The total amount of the bond or bonds required of any user of fuel in a motor vehicle shall be equivalent to twice the estimated monthly tax of the user, determined in such manner as the department considers proper. However, the total amount of the bond or bonds required of any user of fuel in a motor vehicle shall never be less than $10. Any bond given in connection with ORS 319.510 to 319.880 shall be a continuing instrument and shall cover any and all periods of time including the first and all subsequent periods for which a license may be granted in consequence of the giving of the bond. The liability of the surety on the bond for the aggregate of all claims which arise thereunder shall not exceed the amount of the penalty of the bond. No recovery on any bond or any execution of any new bond shall invalidate any bond, but the total recoveries under any one bond shall not exceed the amount of the bond. [Amended by 1959 c.188 §5; 1967 c.359 §692]
OR Rev Stat § 319.580 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.580 - Deposit in lieu of bond.

In lieu of any bond or bonds in total amount as fixed under ORS 319.570, any user may deposit with the Department of Transportation, under such terms and conditions as the department may prescribe, a like amount of lawful money of the United States or negotiable bonds or other obligations of the United States, the State of Oregon, or any county of this state, of an actual market value not less than the amount so fixed by the department. The department shall turn over to the State Treasurer for safekeeping all such deposits so received.
OR Rev Stat § 319.590 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.590 - Release of surety.

Any surety on a bond furnished by a user as provided in ORS 319.570 shall be released and discharged from any and all liability to the state accruing on the bond after the expiration of 60 days from the date upon which the surety has lodged with the Department of Transportation a written request to be released and discharged, but this provision shall not operate to relieve, release or discharge the surety from any liability already accrued or which accrues before the expiration of the 60-day period. The department shall promptly, upon receiving the request, notify the user who furnished the bond, and unless the user, on or before the expiration of the 60-day period files a new bond, or makes a deposit in accordance with the requirements of ORS 319.580, the department forthwith shall cancel the user’s license.
OR Rev Stat § 319.600 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.600 - Display of emblem.

Except as provided in ORS 319.550, a user of fuel in a motor vehicle shall display an emblem in a conspicuous place on each motor vehicle in connection with which fuel is used. Each such emblem shall be issued without charge by the Department of Transportation upon application by a person holding an uncanceled or unrevoked user’s license and shall be displayed only upon the motor vehicle with respect to which it is issued. [Amended by 1959 c.188 §6]
OR Rev Stat § 319.611 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.611 - Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver.

(1) If any person required to be licensed under ORS 319.550 uses fuel in a motor vehicle in this state at a time when the person does not hold a valid user’s license or does not display a valid authorization or user’s emblem issued by the Department of Transportation, a penalty of 25 percent of the tax applicable to the fuel so used shall be imposed. The penalty so imposed shall be in addition to any other penalty imposed under the provisions of ORS 319.510 to 319.990. (2) The department may waive any penalty provided by subsection (1) of this section that is imposed after January 1, 1998, if the department determines that there was reasonable cause for the failure to hold a valid user’s license or display a valid authorization or user’s emblem issued by the department and finds that there was no intent to avoid payment. [1959 c.188 §8; 1977 c.429 §4; 1997 c.275 §2; 1999 c.769 §13]
OR Rev Stat § 319.621 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.621 - Seller’s license.

(1) No person shall sell fuel for use in a motor vehicle in this state unless the person holds a valid seller’s license. (2) A person shall apply to the Department of Transportation for a seller’s license upon forms prescribed, prepared and furnished by the department. No charge shall be made for the license. The license is valid only for the person in whose name it is issued and is valid until canceled or revoked. (3) The department may require an applicant for a seller’s license to file with the department a bond or deposit of not less than $100 under the same terms and conditions prescribed for users in ORS 319.570, 319.580 and 319.590. [Formerly 319.670]
OR Rev Stat § 319.628 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.628 - Grounds for refusal to issue user’s or seller’s license; hearing; records inspection.

(1) The Department of Transportation may refuse to issue a user’s license or a seller’s license to a person who applies as provided in ORS 319.560 or 319.621 if the department finds that the person: (a) Was the holder of a license revoked under ORS 319.630; (b) Is applying for a license on behalf of a real party in interest whose license was revoked under ORS 319.630; (c) Was an officer, director, owner or managing employee of a nonindividual licensee whose license was revoked under ORS 319.630; (d) Owes a debt to the state under ORS 319.510 to 319.880; (e) Had a license issued by a jurisdiction other than Oregon to sell or use untaxed use fuel that was revoked or canceled for cause, whether the license was held by the person as an individual or as an officer, director, owner or managing employee or on behalf of a real party in interest; (f) In any jurisdiction, pleaded guilty to or was convicted of a crime directly related to the sale, use or distribution of use fuel, whether as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of use fuel; (g) Had a civil judgment imposed for conduct involving fraud, misrepresentation, conversion or dishonesty, as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of use fuel; (h) Misrepresented or concealed a material fact in obtaining a license or in the reinstatement thereof; (i) Violated a statute or administrative rule regarding fuel taxation or distribution; (j) Failed to cooperate with the department’s investigations by: (A) Not furnishing requested documents; (B) Not furnishing when requested to do so a full and complete written explanation of a matter under investigation by the department; or (C) Not responding to a subpoena issued by the department; or (k) Failed to comply with an order issued by the department. (2) In addition to refusal of a license for reasons specified in subsection (1) of this section, the department may refuse to issue a user’s license or seller’s license for any other reason the department deems sufficient. (3) Before refusing to issue a license under this section, the department shall grant the applicant a hearing and shall give the applicant at least 10 days’ written notice of the time and place of the hearing. The hearing shall be a contested case hearing under the provisions of ORS chapter 183. (4) For purpose of consideration of an application for a license, the department may inspect or investigate the records of this state or of any other jurisdiction to verify the information on the application and to verify the applicant’s criminal and licensing history. [1999 c.769 §20]
OR Rev Stat § 319.630 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.630 - Revocation of license; reissue of license.

(1) The Department of Transportation may revoke the license of a user or seller if the user or seller fails to comply with any provision of ORS 319.510 to 319.880 or any rule or regulation adopted under ORS 319.510 to 319.880. Before revoking the license the department shall serve written notice on the person ordering the person to appear before the department at a time not less than 10 days after such service and show cause why the license should not be revoked. The notice shall be served in the manner prescribed by ORS 319.760 (3). (2) A new license shall not be issued to a person whose license has been revoked unless it appears to the satisfaction of the department that the person will comply with the provisions of ORS 319.510 to 319.880 and the rules and regulations adopted under ORS 319.510 to 319.880. [Amended by 1959 c.188 §10]
OR Rev Stat § 319.640 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.640 - Cancellation of license on request of user.

If any person to whom a license has been issued pursuant to ORS 319.550 to 319.600 ceases using fuel within this state for a period of six months, the person shall immediately request in writing that the Department of Transportation cancel the license. On receipt of the request the department shall cancel the license.
OR Rev Stat § 319.650 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.650 - Notifying department upon ceasing to use fuel in connection with motor vehicle.

If any person ceases using fuel within this state in connection with a motor vehicle with respect to which an emblem has been issued pursuant to ORS 319.600 but continues using fuel within this state in connection with another motor vehicle or other motor vehicles, the person shall immediately notify the Department of Transportation.
OR Rev Stat § 319.660 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.660 - Removal of emblem.

Any person whose license has been revoked or canceled pursuant to ORS 319.630 or 319.640, or who is required by ORS 319.650 to notify the Department of Transportation that such person has ceased using fuel within this state in connection with a motor vehicle, immediately shall remove from the motor vehicle on which it is displayed and shall destroy or, if the department so requests, shall return to the department each emblem issued to such person under ORS 319.600 or the emblem issued with respect to the motor vehicle in connection with which such person has ceased using fuel within this state, as the case may be.
OR Rev Stat § 319.665 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.665 - Seller to collect tax; exceptions; deduction for purchase made with cardlock card.

(1) The seller of fuel for use in a motor vehicle shall collect the tax provided by ORS 319.530 at the time the fuel is sold, unless one of the following situations applies: (a) The Department of Transportation has issued for the vehicle into which the seller delivers or places the fuel a weight identifier under ORS 825.450 or a valid user’s emblem under ORS 319.600. (b) The fuel is dispensed at a nonretail facility, in which case the seller shall collect any tax owed at the same time the seller collects the purchase price from the person to whom the fuel was dispensed at the nonretail facility. A seller is not required to collect the tax under this paragraph from a person who certifies to the seller that the use of the fuel is exempt from the tax imposed under ORS 319.530. (c) A cardlock card is used for purchase of the fuel at an attended portion of a retail facility equipped with a cardlock card reader, in which case the cardlock card issuer licensed in this state is responsible for collecting and remitting the tax unless the person making the purchase certifies to the seller that the use of the fuel is exempt from the tax imposed under ORS 319.530. (2) If a cardlock card is used for purchase of fuel at an attended portion of a retail facility equipped with a cardlock card reader, the seller at the retail facility may deduct fuel purchases made with a cardlock card from the seller’s retail transactions if the seller provides the department with the following information: (a) A monthly statement from a cardlock card issuer that details the cardlock card purchases at the retail facility; and (b) A listing of cardlock card issuers and gallons of fuel purchased at the retail facility by the issuers’ customers. (3) The department shall supply each seller of fuel for use in a motor vehicle with a chart which sets forth the tax imposed on given quantities of fuel. [1959 c.188 §12; 1971 c.149 §1; 1977 c.429 §5; 1997 c.275 §3; 2003 c.99 §2; 2008 c.44 §2; 2013 c.781 §17; 2015 c.716 §12; 2019 c.491 §43; 2021 c.630 §10]
OR Rev Stat § 319.670 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.670

[Amended by 1959 c.188 §9; renumbered 319.621]
OR Rev Stat § 319.671 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.671 - When invoices required; contents.

(1) The seller of fuel for any purpose shall make a duplicate invoice for every sale of fuel for any purpose and shall retain one copy and give the other copy to the user. The Department of Transportation may prescribe the form of the invoice. The invoice shall show: (a) The seller’s name and address; (b) The date; (c) The amount of the sale in gallons; and (d) The name and address of the user. (2) In addition to the invoice entries listed in subsection (1) of this section, the seller of fuel for use in a motor vehicle shall indicate on the invoice the amount of the tax collected, if any, and: (a) The license plate number, if the vehicle bears a license plate issued by the department or another jurisdiction; (b) The emblem number, if the vehicle bears a user’s emblem; (c) The temporary pass number, if the vehicle bears no valid user’s emblem; or (d) The license plate number, if the vehicle bears no valid user’s emblem or temporary pass number issued by the department. (3) Notwithstanding subsection (1) of this section, this section does not require any invoice to be prepared for any sale where fuel is delivered into the fuel tank of a vehicle described in this subsection unless the operator of the vehicle requests an invoice. If an invoice is prepared under this subsection, the name and address of a user is not required to be shown on the invoice for sales where the fuel is delivered into the fuel tanks of vehicles described in this subsection. This subsection applies to vehicles: (a) That have a combined weight of 26,000 pounds or less; and (b)(A) For which the tax under ORS 319.530 must be paid at the time of sale under ORS 319.665; or (B) For which an emblem has been issued under ORS 319.535. [1959 c.188 §13; 1981 c.433 §1; 1989 c.992 §26; 1991 c.284 §9; 1997 c.275 §4; 2001 c.567 §2; 2014 c.13 §6; 2019 c.491 §44; 2021 c.630 §11]
OR Rev Stat § 319.675 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.675 - Seller’s 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]
OR Rev Stat § 319.681 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.681 - Payment of tax by seller.

The seller of fuel for use in a motor vehicle shall remit to the Department of Transportation with each report required by ORS 319.675 all the tax due on the amount of fuel sold less four percent, which the seller shall retain. [1959 c.188 §15; 1977 c.429 §6]
OR Rev Stat § 319.690 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.690 - Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules.

(1) Except as provided in subsection (2) of this section and ORS 319.692, each user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall, on or before the 20th day of each month, file with the Department of Transportation a report showing the amount of fuel used during the immediately preceding calendar month by the user and such other information as the department may require for the purposes of ORS 319.510 to 319.880. The department shall prescribe the form of the report. The user shall file the report with the department in the manner provided by the department by rule. Each report shall be accompanied by a remittance payable to the department for the amount of all the tax shown by the report to be due and payable. Any tax paid to a seller is a credit against the amount of tax otherwise due and payable to the state under ORS 319.510 to 319.880 or 818.225, 825.474, 825.476 and 825.480. Also, when filing a monthly tax report, a user may, in lieu of claiming a refund, take a deduction or credit for the tax on any fuel which would otherwise be subject to refund under ORS 319.831 (1). (2) Each user of fuel in a motor vehicle with a light weight of less than 8,000 pounds required to be licensed under ORS 319.550 may file an annual report of all fuel used upon Oregon highways. The report for each calendar year shall be filed on or before March 1 of the year following and shall be accompanied by a remittance payable to the department of all the tax shown to be due and payable on the amount of fuel used. [Amended by 1959 c.188 §16; 1963 c.226 §7; 1971 c.149 §2; 1977 c.429 §7; 2011 c.101 §4; 2015 c.77 §2]