reglab/housing_qa huggingface dataset:
OR Rev Stat § 319.245 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.245 - Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules.

(1) As used in this section: (a) "Indian tribe" means a federally recognized Indian tribe in Oregon. (b) "Tribal entity" means an entity wholly owned by an Indian tribe. (c) "Tribal member entity" means an entity wholly owned and operated by an enrolled member of an Indian tribe. (2) The first sale, use or distribution of motor vehicle fuel in this state is exempt from the license tax imposed under ORS 319.020 (1)(b) if: (a) The motor vehicle fuel is purchased by an Indian tribe, tribal entity or tribal member entity directly or from a dealer that purchased the motor vehicle fuel in a transaction that would otherwise be subject to the tax; and (b) The motor vehicle fuel is delivered to a service station that is owned by an Indian tribe, tribal entity or tribal member entity and operated on the respective Indian tribe’s reservation or trust land. (3) In order to be eligible for the exemption under subsection (2) of this section, the Indian tribe must: (a) Impose a tax on the distribution of the motor vehicle fuel at the same rate as the license tax imposed under ORS 319.020 (1)(b); (b) Expend the revenue from the tax imposed pursuant to paragraph (a) of this subsection solely for uses that are consistent with the requirements of Article IX, section 3a, of the Oregon Constitution; and (c) Certify annually to the Department of Transportation that the Indian tribe is in compliance with this subsection. (4) A dealer described in subsection (2)(a) of this section shall report to the department such sales of motor vehicle fuel to Indian tribes, tribal entities and tribal member entities. (5) The department shall adopt rules prescribing the processes, forms and information that the forms must include for the certification required under subsection (3)(c) of this section and the reports required under subsection (4) of this section. [2021 c.630 §165] Note: 319.245 was added to and made a part of 319.010 to 319.430 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 319.250 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.250 - Exemption of certain sales to Armed Forces; reports.

The license tax imposed by ORS 319.020 shall not be imposed on any aircraft or motor vehicle fuel sold to the Armed Forces of the United States for use in ships, aircraft or for export from this state; but every dealer shall be required to report such sales to the Department of Transportation in such detail as may be required. A certificate by an authorized officer of such Armed Forces shall be accepted by the dealer as sufficient proof that the sale is for the purpose specified in the certificate. [Amended by 1955 c.730 §8; 1959 c.186 §2; 1961 c.43 §1; 1987 c.610 §12]
OR Rev Stat § 319.260 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.260 - Exemption of fuel in vehicles coming into or leaving state.

Any person coming into or leaving Oregon in a motor vehicle may transport in the fuel tank of such vehicle motor vehicle fuel for the purpose of operating such motor vehicle, without complying with any of the provisions imposed upon dealers by ORS 319.010 to 319.430. However, if motor vehicle fuel so brought into the state is removed from the fuel tank of the vehicle or used for any purpose other than the propulsion of the vehicle, the person so importing the fuel into this state shall be subject to all the provisions of ORS 319.010 to 319.430 and 319.990 applying to dealers. [Amended by 1987 c.610 §12a]
OR Rev Stat § 319.270 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.270 - Exemption of fuel sold or distributed to dealers.

(1) Notwithstanding ORS 319.020, if the first sale, use or distribution of motor vehicle fuel or aircraft fuel is from one licensed dealer to another licensed dealer, the selling or distributing dealer is not required to pay the license tax imposed by ORS 319.020. When the purchasing or receiving dealer first sells, uses or distributes the fuel, that dealer shall pay the license tax regardless of whether the sale, use or distribution is to another licensed dealer. (2) A dealer who renders monthly statements to the Department of Transportation as required by ORS 319.020 and 319.190 shall show separately the number of gallons of motor vehicle fuel sold or delivered to dealers. [Amended by 1987 c.610 §13]
OR Rev Stat § 319.275 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.275 - Liability for taxes, interest and penalties when person importing fuel does not hold license.

(1) A person who is not a licensed dealer shall not accept or receive motor vehicle or aircraft fuel in this state from a person who imports motor vehicle or aircraft fuel who does not hold a valid motor vehicle fuel dealer license in this state. If a person who is not a licensed dealer accepts or receives motor vehicle fuel or aircraft fuel from a person who imports motor vehicle fuel or aircraft fuel and does not hold a valid motor vehicle fuel dealer license in this state, the purchaser or receiver shall be liable for all taxes, interest and penalties contained in ORS 319.010 to 319.430. (2) A licensed dealer who accepts or receives motor vehicle fuel or aircraft fuel in this state from a person who imports motor vehicle or aircraft fuel who does not hold a valid dealer license in this state shall pay the tax imposed by ORS 319.020 to the Department of Transportation upon the first sale, use or distribution of the motor vehicle fuel or aircraft fuel. [1987 c.610 §22; 1991 c.863 §§18a,21a]
OR Rev Stat § 319.290 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.290 - Limitation on applications for refunds.

Applications for refunds made under ORS 319.280, 319.320 and 319.330 must be filed with the Department of Transportation before the expiration of 15 months from the date of purchase or invoice, except that unused fuel reported as an ending inventory on any claim may be included in a subsequent claim if presented not later than 15 months from the filing date of the claim which established the inventory. All applications for refunds based upon exportation of motor vehicle fuel from this state in the fuel supply tank of a motor vehicle must be filed with the department before the expiration of 15 months from the last day of the month in which the fuel was used, or before the expiration of 15 months from the date of an assessment for unpaid tax by the state in which the fuel was used. [Amended by 1955 c.730 §9; 1963 c.257 §3; 1979 c.344 §5]
OR Rev Stat § 319.300 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.300 - Seller to give invoice for each purchase made by person entitled to refund.

(1) When motor vehicle fuel is sold to a person who claims to be entitled to a refund of the tax imposed, the seller of the motor vehicle fuel shall make and deliver at the time of the sale separate invoices for each purchase in such form and containing any information prescribed by the Department of Transportation. (2) The invoices shall be legibly written and shall be void if any corrections or erasures appear on the face thereof. Any person who alters any part of any invoice that will tend to give to the claimant an illegal gain, shall have the entire claim invalidated. The seller shall for a period of at least 18 months retain copies of all invoices and make them available to the department upon request. [Amended by 1953 c.77 §2; 1955 c.730 §10; 1957 c.209 §7]
OR Rev Stat § 319.310 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.310 - Claims for refunds may be required to be under oath; investigation of claims.

(1) The Department of Transportation may require any person who makes claim for refund of tax upon motor vehicle fuel to furnish a statement, under oath, giving the occupation, description of the machines or equipment in which the motor vehicle fuel was used, the place where used and such other information as the department may require. (2) The department may investigate claims and gather and compile such information in regard to the claims as it considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasions. The department may, in order to establish the validity of any claim, examine the books and records of the claimant for such purposes. The records shall be sufficient to substantiate the accuracy of the claim and shall be in such form and contain such information as the department may require. Failure of the claimant to maintain such records or to accede to the demand for such examination constitutes a waiver of all rights to the refund claimed on account of the transaction questioned. [Amended by 1959 c.186 §4]
OR Rev Stat § 319.330 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.330 - Refunds to purchasers of fuel for aircraft.

(1) Whenever any statement and invoices are presented to the Department of Transportation showing that motor vehicle fuel or aircraft fuel has been purchased and used in operating aircraft engines and upon which the full tax for motor vehicle fuel has been paid, the department shall refund the tax paid, but only after deducting from the tax paid 11 cents for each gallon of such fuel so purchased and used, except that when such fuel is used in operating aircraft turbine engines (turbo-prop or jet) the deduction shall be three cents for each gallon. No deduction provided under this subsection shall be made on claims presented by the United States or on claims presented where a satisfactory showing has been made to the department that such aircraft fuel has been used solely in aircraft operations from a point within the State of Oregon directly to a point not within any state of the United States. The amount so deducted shall be paid on warrant of the Oregon Department of Administrative Services to the State Treasurer, who shall credit the amount to the State Aviation Account for the purpose of carrying out the provisions of the state aviation law. Moneys credited to the account under this section are continuously appropriated to the Oregon Department of Aviation. (2) If satisfactory evidence is presented to the Department of Transportation showing that aircraft fuel upon which the tax has been paid has been purchased and used solely in aircraft operations from a point within the State of Oregon directly to a point not within any state of the United States, the department shall refund the tax paid. [Amended by 1959 c.505 §6; 1973 c.575 §1; 1977 c.293 §2; 1999 c.935 §26; 1999 c.1037 §§2,4; 2005 c.755 §16; 2015 c.700 §§2,5; 2021 c.526 §2]
OR Rev Stat § 319.370 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.370 - Examinations and investigations; correcting reports and payments.

The Department of Transportation, or its duly authorized agents, may make any examination of the accounts, records, stocks, facilities and equipment of dealers, brokers, service stations and other persons engaged in storing, selling or distributing motor vehicle fuel or other petroleum product or products within this state, and such other investigations as it considers necessary in carrying out the provisions of ORS 319.010 to 319.430. If the examinations or investigations disclose that any reports of dealers or other persons theretofore filed with the department pursuant to the requirements of ORS 319.010 to 319.430, have shown incorrectly the amount of gallonage of motor vehicle fuel distributed or the tax, penalty or interest accruing thereon, the department may make such changes in subsequent reports and payments of such dealers or other persons, or may make such refunds, as may be necessary to correct the errors disclosed by its examinations or investigations. [Amended by 1987 c.610 §14]
OR Rev Stat § 319.375 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.375 - Limitation on credit for or refund of overpayment and on assessment of additional tax.

(1) Except as otherwise provided in ORS 319.010 to 319.430, any credit for erroneous overpayment of tax made by a dealer taken on a subsequent return or any claim for refund of tax erroneously overpaid filed by a dealer must be so taken or filed within three years after the date on which the overpayment was made to the state. (2) Except in the case of a fraudulent report or neglect to make a report, every notice of additional tax proposed to be assessed under ORS 319.010 to 319.430 shall be served on dealers within three years from the date upon which such additional taxes become due. [1955 c.730 §14; 1987 c.610 §15]
OR Rev Stat § 319.380 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.380 - Examining books and accounts of carrier of motor vehicle fuel.

The Department of Transportation or its duly authorized agents may at any time during normal business hours examine the books and accounts of any carrier of motor vehicle fuel operating within this state for the purpose of checking shipments or use of motor vehicle fuel, detecting diversions thereof or evasion of taxes on same in enforcing the provisions of ORS 319.010 to 319.430.
OR Rev Stat § 319.382 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.382 - Agreements for refunds to Indian tribes.

Notwithstanding any other provision of law, the Department of Transportation may enter into agreements with the governing body of any Indian tribe residing on a reservation in Oregon to provide refunds to the tribe of state motor vehicle fuel taxes for fuel purchased on the reservation and used by tribal members on tribal reservation lands, other than for motor vehicle fuel used on state highways, county roads or city streets supported by the State Highway Fund. [1993 c.706 §2] Note: 319.382 was added to and made a part of 319.010 to 319.430 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 319.390 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.390 - Records to be kept by dealers; inspection of records.

Every dealer in motor vehicle fuel shall keep a record in such form as may be prescribed by the Department of Transportation of all purchases, receipts, sales and distribution of motor fuel. The records shall include copies of all invoices or bills of all such sales and shall at all times during the business hours of the day be subject to inspection by the department or its deputies or other officers duly authorized by the department. Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law of another state, territory, country or the federal government, the department shall forward to such officials any information which it may have relative to the import or export of any motor vehicle fuel by any dealer, provided such other state, territory, country or federal government furnishes like information to this state. [Amended by 1955 c.730 §11; 1987 c.610 §16]
OR Rev Stat § 319.400 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.400 - Records to be kept three years.

Every dealer shall maintain and keep, within the State of Oregon, for a period of three years, all records of motor vehicle fuel used, sold and distributed within this state by such dealer, together with stock records, invoices, bills of lading and other pertinent papers as may be required by the Department of Transportation. [Amended by 1955 c.730 §12; 1987 c.610 §17]
OR Rev Stat § 319.410 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.410 - Disposition of tax moneys.

(1) The Department of Transportation shall promptly turn over the license tax to the State Treasurer to be disposed of as provided in ORS 802.110. (2) The revenue from the license tax collected from the use, sale or distribution of aircraft fuel as imposed by ORS 319.020 (2) shall be transferred upon certification of the department to the State Treasurer, who shall credit the certified amount to the State Aviation Account for the purpose of carrying out the provisions of the state aviation laws. [Amended by 1955 c.287 §20; 1961 c.146 §2; 1963 c.226 §3; 1969 c.70 §1; 1983 c.338 §909; 1993 c.741 §29; 1999 c.935 §27; 2005 c.755 §17]
OR Rev Stat § 319.417 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.417 - Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use.

(1) On or after October 3, 1989, and on or before July 15 of each year thereafter, the Oregon Department of Administrative Services, after consultation with the Department of Transportation and the Director of the Oregon Department of Aviation shall estimate, using a methodology approved by the Oregon Transportation Commission, the amount of the motor vehicle fuel tax imposed under ORS 319.010 to 319.430 during the preceding fiscal year with respect to motor vehicle fuel purchased and used in operating aircraft engines and upon which the full tax for motor vehicle fuel has been paid. The estimate shall be reduced by the amount of any refunds actually paid on motor vehicle fuel, excluding those paid on aviation gasoline or jet fuel, during the preceding fiscal year pursuant to ORS 319.330 (1). (2) The Oregon Department of Administrative Services shall certify the amount of the estimate made under subsection (1) of this section to the Department of Transportation, the Director of the Oregon Department of Aviation and the State Treasurer. Thereupon, the amount of the estimate shall be transferred from the Department of Transportation Driver and Motor Vehicle Suspense Account to the State Aviation Account and is continuously appropriated to the Oregon Department of Aviation to carry out the purposes of ORS chapters 835, 836 and 837. [1989 c.101 §2; 1993 c.741 §31; 1999 c.935 §28]
OR Rev Stat § 319.420 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.420 - ORS 319.510 to 319.880 not affected.

ORS 319.010 to 319.410 do not affect or repeal any of the provisions of ORS 319.510 to 319.880.
OR Rev Stat § 319.430 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.430 - Savings clause.

All rights and obligations arising under the provisions of the statutes repealed in section 38, chapter 413, Oregon Laws 1945, shall not in any way be affected by such repeal. Such statutes shall be considered in full force and effect for the purpose of carrying out all duties and obligations contracted or arising under such statutes, prior to June 16, 1945.
OR Rev Stat § 319.510 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.510 - Short title.

ORS 319.510 to 319.880 may be cited as the Use Fuel Tax Law. [Amended by 2007 c.71 §93]
OR Rev Stat § 319.525 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.525 - Agreements with Indian tribes.

Notwithstanding any other provision of law, the Department of Transportation may enter into agreements with the governing body of any Indian tribe residing on a reservation in Oregon to provide for the administration of the tax imposed under ORS 319.510 to 319.880. [2001 c.305 §2]
OR Rev Stat § 319.530 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.530 - Imposition of tax; rate.

(1) To compensate this state partially for the use of its highways, an excise tax hereby is imposed at the rate of 34 cents per gallon on the use of fuel in a motor vehicle. (2) Except as otherwise provided in subsections (3) and (4) of this section, 100 cubic feet of fuel used or sold in a gaseous state, measured at 14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable at the same rate as a gallon of liquid fuel. (3) One hundred twenty cubic feet of compressed natural gas used or sold in a gaseous state, measured at 14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable at the same rate as a gallon of liquid fuel. (4) One and three-tenths liquid gallons of propane at 60 degrees Fahrenheit is taxable at the same rate as a gallon of other liquid fuel. [Amended by 1959 c.188 §2; 1967 c.463 §2; 1981 c.698 §2; 1981 c.703 §2; 1983 c.727 §§2,6; 1985 c.209 §13; 1987 c.899 §§9,11,15; 1989 c.865 §2; 1991 c.497 §§8,9; 1995 c.311 §1; 2009 c.865 §49; 2013 c.648 §§1,3; 2017 c.750 §§42,43]
OR Rev Stat § 319.535 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.535 - Special use fuel license fee; application; emblem.

(1) In lieu of paying the per-gallon tax on the use of fuel in a motor vehicle imposed under ORS 319.530, a person may pay to the Department of Transportation annually, for each motor vehicle that consumes natural gas or propane, a special use fuel license fee computed under subsection (2) of this section based on the following schedule: ______________________________________________________________________________ COMBINED WEIGHT BASE 0 - 10,000 $60 10,001 - 26,000 $300 26,001 and above $400 ______________________________________________________________________________ (2) The special use fuel license fee equals the applicable base amount from the schedule in subsection (1) of this section multiplied by the use fuel tax rate imposed under ORS 319.530 in effect at the time of payment, divided by 12 cents. (3)(a) A person wishing to pay the special use fuel license fee shall apply to the department on a form prescribed by the department and shall include such information as the department requires. (b) Upon receipt of a complete and valid application under this subsection, the department shall issue to the applicant without charge an emblem for display on the motor vehicle to which the application relates. (c) An emblem issued under this section that is displayed in a conspicuous place on the motor vehicle for which the emblem is issued shall be accepted by a seller of fuel as proof of exemption from the per-gallon tax imposed under ORS 319.530. [2014 c.13 §2]