reglab/housing_qa huggingface dataset:
OR Rev Stat § 319.870 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.870 - Results of investigations to be private.

It is unlawful for the Department of Transportation, or any person having an administrative duty under ORS 319.510 to 319.880, to divulge the business affairs, operations, or information obtained by an investigation of records and equipment of any user or other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any report, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law. However, the department may authorize examination of such reports by, and the giving of information therein contained to other state officers, or tax officers of another state or the federal government if a reciprocal arrangement exists.
OR Rev Stat § 319.875 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.875 - Prohibitions.

(1) No person shall intentionally make a false statement in any report, petition or application required or permitted by ORS 319.510 to 319.880. (2) No person shall intentionally collect, or attempt to collect or receive a refund of a tax or penalty paid to the Department of Transportation under ORS 319.510 to 319.880 to which the person is not entitled. (3) No person shall intentionally aid or assist another person to violate any provision of ORS 319.510 to 319.880. [1959 c.188 §§40,41,42]
OR Rev Stat § 319.880 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.880 - Disposition of moneys.

All money received by the Department of Transportation pursuant to ORS 319.510 to 319.880 shall be turned over promptly to the State Treasurer and shall be disposed of as provided in ORS 802.110. [Amended by 1955 c.287 §22; 1961 c.146 §3; 1969 c.70 §2; 1983 c.338 §910]
OR Rev Stat § 319.883 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.883 - Definitions for ORS 319.883 to 319.946.

As used in ORS 319.883 to 319.946: (1) "Fuel taxes" means motor vehicle fuel taxes imposed under ORS 319.010 to 319.430 and taxes imposed on the use of fuel in a motor vehicle under ORS 319.510 to 319.880. (2) "Highway" has the meaning given that term in ORS 801.305. (3) "Lessee" means a person that leases a motor vehicle that is required to be registered in Oregon. (4)(a) "Motor vehicle" has the meaning given that term in ORS 801.360. (b) "Motor vehicle" does not mean a motor vehicle designed to travel with fewer than four wheels in contact with the ground. (5) "Registered owner" means a person, other than a vehicle dealer that holds a certificate issued under ORS 822.020, that is required to register a motor vehicle in Oregon. (6) "Subject vehicle" means a motor vehicle that is the subject of an application approved pursuant to ORS 319.890. (7) "Vehicle dealer" means a person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS 822.005. [2013 c.781 §2; 2019 c.428 §12] Note: 319.883 to 319.946 were added to and made a part of ORS chapter 319 by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 319.885 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.885 - Per-mile road usage charge.

(1)(a) Except as provided in paragraph (b) of this subsection, the registered owner of a subject vehicle shall pay a per-mile road usage charge for metered use by the subject vehicle of the highways in Oregon. (b) During the term of a lease, the lessee of a subject vehicle shall pay the per-mile road usage charge for metered use by the subject vehicle of the highways in Oregon. (2) The rate of the per-mile road usage charge is five percent of the rate of the per-gallon license tax provided in ORS 319.020 (1)(b) in effect at the time the charge becomes due. [2013 c.781 §3; 2017 c.750 §§118,118a; 2019 c.428 §§3,4] Note: See note under 319.883.
OR Rev Stat § 319.895 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.895 - Deposit and distribution of road usage charge moneys.

Moneys collected from the road usage charges imposed under ORS 319.885 shall be deposited in the State Highway Fund and allocated for distribution as follows: (1) 50 percent to the Department of Transportation. (2) 30 percent to counties for distribution as provided in ORS 366.762. (3) 20 percent to cities for distribution as provided in ORS 366.800. [2013 c.781 §5] Note: See note under 319.883.
OR Rev Stat § 319.900 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.900 - Department of Transportation to establish methods for recording and reporting mileage.

(1) As used in this section, "open system" means an integrated system based on common standards and an operating system that has been made public so that components performing the same function can be readily substituted or provided by multiple providers. (2)(a) The Department of Transportation, in consultation with the Road User Fee Task Force, shall establish the methods for recording and reporting the number of miles that subject vehicles travel on highways. (b) When taking action under this subsection, the department shall consider: (A) The accuracy of the data collected; (B) Privacy options for persons liable for the per-mile road usage charge; (C) The security of the technology; (D) The resistance of the technology to tampering; (E) The ability to audit compliance; and (F) Other relevant factors that the department deems important. (c) The department shall establish at least one method of collecting and reporting the number of miles traveled by a subject vehicle that does not use vehicle location technology. (d)(A) The department shall adopt standards for open system technology used in methods established under this subsection. (B) In adopting standards pursuant to this paragraph, the department shall collaborate with agencies of the executive department as defined in ORS 174.112 to integrate information systems currently in use or planned for future use. (3) The department shall provide the persons liable for the per-mile road usage charge the opportunity to select a method from among multiple options for collecting and reporting the metered use by a subject vehicle of the highways in Oregon. [2013 c.781 §6] Note: See note under 319.883.
OR Rev Stat § 319.905 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.905 - Department of Transportation to adopt rules for collecting road usage charge.

The Department of Transportation shall provide by rule for the collection of the road usage charges imposed under ORS 319.885, including penalties and interest imposed on delinquent charges. [2013 c.781 §7] Note: See note under 319.883.
OR Rev Stat § 319.910 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.910 - Department of Transportation to establish reporting periods for road usage charge.

(1) The Department of Transportation shall establish by rule reporting periods for the road usage charges imposed under ORS 319.885. (2) Reporting periods established under this section may vary according to the facts and circumstances applicable to classes of registered owners, lessees and subject vehicles. (3) In establishing reporting periods, the department shall consider: (a) The effort required by registered owners or lessees to report metered use and to pay the per-mile road usage charge; (b) The amount of the per-mile road usage charge owed; (c) The cost to the registered owner or lessee of reporting metered use and of paying the per-mile road usage charge; (d) The administrative cost to the department; and (e) Other relevant factors that the department deems important. [2013 c.781 §8] Note: See note under 319.883.
OR Rev Stat § 319.920 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.920 - Reporting requirement.

(1) On a date determined by the Department of Transportation under ORS 319.910, the registered owner or lessee of a subject vehicle shall report the metered use by the subject vehicle and pay to the department the per-mile road usage charge due under ORS 319.885 for the reporting period. (2) Unless a registered owner or lessee presents evidence in a manner approved by the department by rule that the subject vehicle has been driven outside this state, the department shall assume that all metered use reported represents miles driven by the subject vehicle on the highways in Oregon. [2013 c.781 §10; 2015 c.716 §13] Note: See note under 319.883.
OR Rev Stat § 319.923 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.923 - Reconciliation of fuel taxes and per-mile road usage charge.

(1) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle is less than the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the Department of Transportation shall: (a) Debit the person’s per-mile road usage charge account for the reporting period solely for the amount of the difference; or (b) If the person makes a direct payment in the amount of the difference to the department, not debit the person’s account for the per-mile road usage charge for the reporting period. (2) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle exceeds the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the department shall not: (a) Debit the person’s account for the amount of the per-mile road usage charge owing for the reporting period; or (b) Issue a refund to the person or credit the person’s account for the amount of the excess. [2019 c.428 §9] Note: See note under 319.883.
OR Rev Stat § 319.925 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.925 - Refunds for overpayment; grant of refund as credit.

(1) The Department of Transportation shall provide a refund to a registered owner or lessee that has overpaid the per-mile road usage charge imposed under ORS 319.885. (2) The department may provide by rule that the refund under this section be granted as a credit against future per-mile road usage charges incurred by the registered owner or lessee. [2013 c.781 §11] Note: See note under 319.883.
OR Rev Stat § 319.930 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.930 - Refund applications.

(1) A registered owner or lessee that has paid the per-mile road usage charge imposed under ORS 319.885 may apply to the Department of Transportation for a refund for metered use of a road, thoroughfare or property in private ownership. (2) An application for a refund under this section must be submitted to the department within 15 months after the date on which the per-mile road usage charge for which a refund is claimed is paid. (3) The application required under this section shall be in a form prescribed by the department by rule and must include a signed statement by the applicant indicating the number of miles for which the refund is claimed. (4) The department may require the applicant for a refund under this section to furnish any information the department considers necessary for processing the application. [2013 c.781 §12] Note: See note under 319.883.
OR Rev Stat § 319.935 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.935 - Investigation of refund applications.

(1) The Department of Transportation may investigate a refund application submitted under ORS 319.930 and gather and compile such information related to the application as the department considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasion. (2) The department may, in order to establish the validity of an application, examine the relevant records of the applicant for such purposes. (3) If an applicant does not permit the department to examine the relevant records, the applicant waives all rights to the refund to which the application relates. [2013 c.781 §13] Note: See note under 319.883.
OR Rev Stat § 319.940 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.940 - Violations.

(1) A person may not intentionally make a false statement in a report or refund application or when supplying other information required under ORS 319.920 or 319.930. (2) A person may not intentionally apply for, receive or attempt to receive a refund under ORS 319.925 or 319.930 to which the person is not entitled. (3) A person may not intentionally aid or assist another person to violate any provision of ORS 319.920, 319.925 or 319.930. (4) A person who violates any provision of this section commits a Class A violation. [2013 c.781 §14] Note: See note under 319.883.
OR Rev Stat § 319.945 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.945 - Authority to issue emblems; display.

(1) The Department of Transportation may issue an emblem to the registered owner of a subject vehicle to show that the use of fuel in the subject vehicle is exempt from taxation under ORS 319.510 to 319.880. (2) An emblem issued under this section shall be displayed: (a) In a conspicuous place on the subject vehicle; and (b) Only upon the subject vehicle with respect to which it is issued. [2013 c.781 §15; 2015 c.716 §10] Note: See note under 319.883.
OR Rev Stat § 319.946 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.946 - General rulemaking authority for per-mile road usage charge program.

In accordance with applicable provisions of ORS chapter 183, the Department of Transportation may adopt any rules the department considers necessary or convenient for the administration of ORS 319.883 to 319.946. [2019 c.428 §11] Note: See note under 319.883.
OR Rev Stat § 319.947 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.947 - Multijurisdictional agreements.

The Department of Transportation may enter into agreements with other state departments of transportation, the federal government and Canadian provinces for the purposes of: (1) Conducting joint research relating to road usage charges and development programs on a multistate basis; (2) Furthering the development and operation of single state or multistate road usage charge pilot programs; (3) Sharing costs incurred in conducting the research described in subsection (1) of this section; and (4) Developing a program for stakeholder outreach and communications with respect to road usage charges. [2013 c.781 §29] Note: 319.947 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 319.950 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.950 - Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax.

(1) The governing body of a city, county or other local government may enact or amend any charter provision, ordinance, resolution or other provision taxing fuel for motor vehicles after submitting the proposed tax to the electors of the local government for their approval. (2) The governing body of a local government that imposes a tax on fuel for motor vehicles pursuant to this section may enter into an intergovernmental agreement under ORS 190.010 with the Department of Transportation pursuant to which the department shall collect and distribute the revenues from the tax. [2009 c.865 §27; 2021 c.630 §13] Note: Section 14, chapter 630, Oregon Laws 2021, provides: Sec. 14. The amendments to ORS 319.950 by section 13 of this 2021 Act apply to intergovernmental agreements entered into on or after January 1, 1977, by the governing body of a city, county or other local government with the Department of Transportation for purposes of the collection and distribution of revenues from taxes on fuel for motor vehicles by the department. [2021 c.630 §14] Note: 319.950 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 319.990 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.990 - Penalties.

(1) Any person who violates any of the provisions of ORS 319.010 to 319.430, or any person who makes any false statement in any statement required by ORS 319.010 to 319.430 for the refund of any money or tax as provided in ORS 319.010 to 319.430, or who collects or causes to be repaid to the person or any person any tax, without being entitled to it under the provisions of ORS 319.010 to 319.430, commits a Class B misdemeanor. (2) Violation of ORS 319.180 (6) or 319.694 (4) is theft of public money and, upon conviction, is punishable as provided in ORS 164.043 to 164.057. (3) Violation of any provision of ORS 319.240 (4) and (5) is a Class B misdemeanor. (4) Violation of any provision of ORS 319.510 to 319.880 is a Class A misdemeanor. [Amended by 1959 c.188 §43; 1961 c.261 §3; 1971 c.743 §355; 1987 c.610 §19; 1987 c.907 §15; 1999 c.769 §15; 2011 c.597 §181]
OR Rev Stat § 320.005 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.005 - Definitions for ORS 320.005 to 320.150.

As used in ORS 320.005 to 320.150, unless the context requires otherwise: (1) "Amusement device" means a video lottery game terminal, including but not limited to any electronic, mechanical-electronic or nonmechanical device that: (a) Displays a ticket through the use of a video display screen; (b) Is available for consumer play upon the payment of consideration; (c) Determines winners through the element of chance; and (d) Displays possible prizes on the device. (2) "Department" means the Department of Revenue. (3) "Net receipts" has the meaning given the term "net receipts from video lottery games" under ORS 461.547. (4) "Operate" means to make an amusement device available for use by the public for gain, benefit or advantage. (5)(a) "Person" means every individual, partnership (limited or not), corporation (for-profit or not-for-profit), company, cooperative, joint stock company, joint venture, firm, business trust, association, organization, institution, club, society, receiver, assignee, trustee in bankruptcy, auctioneer, syndicate, trust, trustee, estate, personal representative or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise. (b) "Person" includes this or another state, a municipal corporation, quasi-municipal corporation or political subdivision of this or another state, and the agencies, departments and institutions of this or another state, irrespective of the nature of the activities engaged in or functions performed, but does not include the United States or a foreign government or any agency, department or instrumentality of the United States or of any foreign government. (6) "Tax year" means a period of 12 months beginning July 1 and ending the following June 30. [1957 c.384 §2; 1975 c.651 §1; 1985 c.476 §1; 1991 c.459 §267; 1993 c.803 §1; 1999 c.501 §1; 2005 c.94 §91]
OR Rev Stat § 320.011 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.011 - Amusement device excise tax; amount.

(1) An excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be imposed as provided in subsection (2) of this section and ORS 320.012. (2) The tax shall be $125 for operating an amusement device during the tax year. (3) If an amusement device is not in operation in each quarter of the tax year, the tax imposed under this section shall be prorated, based on the number of calendar quarters in which the amusement device was operating for one day or more. (4) The tax imposed by this section is in addition to all other excises, taxes, fees or other charges and shall not be used to reduce amounts otherwise accruing to the State Lottery Fund under contracts or agreements with lottery operators or retailers or in any other manner. [1991 c.459 §269 (enacted in lieu of 320.010); 1993 c.803 §2; 1999 c.501 §2]
OR Rev Stat § 320.012 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.012 - Increase in tax when net receipts exceed specified amounts; rules.

(1) If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $104,000, the tax imposed under ORS 320.011 shall be increased by an additional $50 for each device at the location. (2) If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $260,000, the tax imposed under ORS 320.011 and subsection (1) of this section shall be increased by an additional $75 for each device at the location. (3) The department may adopt rules defining the term "location" for purposes of this section. [1993 c.803 §4; 1995 c.79 §173; 1995 c.255 §3; 1999 c.501 §3]
OR Rev Stat § 320.013 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 320 - Miscellaneous Taxes|Section 320.013 - Additional tax for Oregon Youth Corps.

(1) In addition to the excise tax imposed by ORS 320.011, an excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be $10 for each amusement device operated during the tax year. (2) All moneys received from the tax imposed under subsection (1) of this section, not including penalties, shall be paid by the Department of Revenue into the State Treasury quarterly and are continuously appropriated to pay the expenses of the state and local programs of the Oregon Youth Corps established under ORS 418.650 to 418.663. [1993 c.803 §4a; 1995 c.259 §4; 1999 c.501 §4; 2019 c.209 §5]