reglab/housing_qa huggingface dataset:
OR Rev Stat § 319.070 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.070 - Release of surety.

Any surety on a bond furnished by a dealer as provided in ORS 319.050 shall be released and discharged from any and all liability to the state accruing on such bond after the expiration of 30 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 30-day period. The department shall promptly, upon receiving the request, notify the dealer who furnished the bond, and unless the dealer, on or before the expiration of the 30-day period, files a new bond, or makes a deposit in accordance with the requirements of ORS 319.050 and 319.060, the department forthwith shall cancel the dealer’s license.
OR Rev Stat § 319.080 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.080 - Additional bond or deposit.

The Department of Transportation may require a dealer to give a new or additional surety bond or to deposit additional securities of the character specified in ORS 319.060 if, in its opinion, the security of the surety bond theretofore filed by the dealer, or the market value of the properties deposited as security by the dealer, becomes impaired or inadequate. Upon failure of the dealer to give the new or additional surety bond or to deposit additional securities within 10 days after being requested so to do by the department, the department forthwith shall cancel the license of the dealer.
OR Rev Stat § 319.090 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.090 - Immediate collection of tax and interest; penalties; waiver.

(1) If any dealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and bond and securing the license required by ORS 319.030, the license tax provided in ORS 319.020 shall immediately be due and payable on account of all motor vehicle fuel so sold, distributed or used. (2) Except as otherwise provided in this subsection, the Department of Transportation shall proceed forthwith to determine, from the best available sources, the amount of such tax, and it shall immediately assess the tax and interest in the amount found due, together with a penalty of 100 percent of the tax, and shall make its certificate of such assessment and penalty. The department may waive all or part of a penalty imposed under this subsection if the department determines that a violation of the requirement under this section to file the certificate and bond or to secure the license was due to reasonable cause and without intent to avoid payment of the tax. In any suit or proceeding to collect such tax, interest or penalty, the certificate is prima facie evidence that the dealer therein named is indebted to the State of Oregon in the amount of the tax, interest and penalty therein stated. [Amended by 1981 c.396 §1; 1989 c.664 §3; 1999 c.769 §5]
OR Rev Stat § 319.096 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.096 - Suspension of license; liability for tax; reinstatement.

(1) The Department of Transportation may, prior to a hearing, suspend the license of a motor vehicle fuel dealer who refuses or neglects to comply with the provisions of ORS 319.010 to 319.430 until the dealer complies with the provisions of ORS 319.010 to 319.430. (2) Upon suspension of a dealer’s license under subsection (1) of this section, the department shall immediately notify: (a) The dealer by certified mail of the dealer’s license suspension and the dealer’s right to request an immediate hearing to contest the license suspension; and (b) All other licensed motor vehicle fuel dealers by a method determined under ORS 319.102 that the authority of the dealer to purchase tax-deferred motor vehicle fuel has been suspended. (3) If a licensed motor vehicle fuel dealer sells tax-deferred motor vehicle fuel to a dealer whose license has been suspended under subsection (1) of this section after the third day after the selling dealer receives notice of the suspension under subsection (2) of this section, the selling dealer and the suspended dealer are jointly and severally liable for the tax owed on the sale of the fuel. (4)(a) Notwithstanding the joint and several liability of the selling dealer and the suspended dealer under subsection (3) of this section, the department shall attempt to collect from the suspended dealer the tax owed on the fuel for a period of 45 days from the date of the sale to the suspended dealer. (b) After the expiration of the 45-day period under this subsection, the department shall collect from the selling dealer any tax not collected from the suspended dealer under this subsection. (5) The department shall waive the liability of a selling dealer under subsection (3) of this section if the selling dealer establishes to the satisfaction of the department that: (a) The sale of the motor vehicle fuel to the suspended dealer was due to circumstances that were beyond the control of the selling dealer; or (b) The dealer whose license was suspended engaged in fraud or deceit to avoid timely payment of the tax to the selling dealer. (6) When a dealer whose license has been suspended under subsection (1) of this section complies with the provisions of ORS 319.010 to 319.430, the department shall reinstate the dealer’s license and shall notify by a method determined under ORS 319.102 all licensed motor vehicle fuel dealers that the dealer’s license has been reinstated and that the dealer is authorized to purchase tax-deferred fuel. (7) If the department determines that a dealer whose license has been suspended under subsection (1) of this section is unwilling or unable to comply with the provisions of ORS 319.010 to 319.430, the department shall revoke the license of the dealer as provided in ORS 319.100. [2003 c.113 §2]
OR Rev Stat § 319.098 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.098 - Contesting license suspension.

A dealer whose license has been suspended by the Department of Transportation under ORS 319.096 may contest the suspension as provided in ORS chapter 183. [2003 c.113 §3] Note: See note under 319.096.
OR Rev Stat § 319.100 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.100 - Revocation of license.

(1) The Department of Transportation shall revoke the license of any dealer whose license has been suspended under ORS 319.096 and who the department determines is unwilling or unable to comply with the provisions of ORS 319.010 to 319.430. (2) The department shall mail by certified mail addressed to the dealer at the last-known address in the files of the department, a notice of intention to revoke the dealer’s license. The notice shall give the reason for the revocation of the license. (3) The license revocation becomes effective without further notice if within 10 days from the mailing of the notice the dealer has not complied with the provisions of ORS 319.010 to 319.430. (4) The department shall provide notice of the revocation of the license of a dealer under this section to all other licensed motor vehicle fuel dealers by a method determined under ORS 319.102. [1989 c.664 §4; 2003 c.113 §4]
OR Rev Stat § 319.102 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.102 - Notice to dealers of suspension or revocation of another dealer’s license; rules.

The Department of Transportation shall establish by rule the most efficient method of notifying licensed motor vehicle fuel dealers as required under ORS 319.096 and 319.100 that a dealer’s license has been suspended, revoked or reinstated. The possible methods may include, but need not be limited to, notice by telephone, electronic mail or regular mail. [2003 c.113 §5] Note: See note under 319.096.
OR Rev Stat § 319.110 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.110 - Cancellation of license on request of dealer or when licensee no longer a dealer.

(1) The Department of Transportation may, upon written request of a dealer, cancel any license issued to such dealer, the cancellation to become effective 30 days from the date of receipt of the written request. (2) If the department ascertains and finds that the person to whom a license has been issued is no longer engaged in the business of a dealer, the department may cancel the license of such dealer upon investigation after 30 days’ notice has been mailed to the last-known address of the dealer.
OR Rev Stat § 319.120 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.120 - Remedies cumulative.

Except as otherwise provided in ORS 319.180 and 319.200, the remedies of the state provided in ORS 319.090, 319.100 and 319.110 are cumulative. No action taken pursuant to those statutes shall relieve any person from the penal provisions of ORS 319.010 to 319.430 and 319.990. [Amended by 1967 c.54 §1; 1999 c.769 §7]
OR Rev Stat § 319.125 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.125 - Change of ownership; cancellation of license.

A licensed dealer who has a change of ownership shall notify the Department of Transportation immediately of the change. Upon notification, the department shall immediately cancel the motor vehicle fuel dealer license of the dealer. No license may be issued to any successor of the dealer until the successor completes an application and certificate and supplies the department with an adequate bond. For purposes of this section: (1) In the case of a corporation with more than 100 stockholders, transfer of stock in normal trading is not considered a change in ownership. (2) In the case of a corporation with 100 or fewer stockholders, transfer of less than 50 percent of the stock in any period of 12 consecutive months is not considered a change in ownership. [1987 c.610 §21] Note: 319.125 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 § 319.180 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.180 - Payment of tax; delinquency penalty; interest rates.

(1) The license tax imposed by ORS 319.020 shall be paid on or before the 25th day of each month to the Department of Transportation which, upon request, shall receipt the dealer therefor. (2) Except as provided in subsection (4) of this section, to any license tax not paid as required by subsection (1) of this section there shall be added a penalty of one percent of such license tax. (3) Except as provided in subsection (4) of this section, if the tax and penalty required by subsection (2) of this section are not received on or before the close of business on the last day of the month in which the payment is due, a further penalty of 10 percent shall be paid in addition to the penalty provided for in subsection (2) of this section. (4) If the department determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the penalties provided by subsections (2) and (3) of this section may be waived. Penalties imposed by this section shall not apply when the penalty provided in ORS 319.090 has been assessed and paid. (5)(a) If the license tax imposed by ORS 319.020 is not paid as required by subsection (1) of this section, interest shall be charged at the rate of 0.0329 percent per day until the tax and interest have been paid in full. (b) If the license tax imposed by ORS 319.020 is overpaid, the department may credit interest to the account of the taxpayer in the amount of 0.0329 percent per day up to a maximum amount that equals any interest assessed against the taxpayer under paragraph (a) of this subsection in any given audit period. (6) No dealer who incurs a tax liability as provided for in ORS 319.010 to 319.430, shall knowingly and willfully fail to report and pay the same to the department as required by ORS 319.010 to 319.430. [Amended by 1955 c.730 §3; 1957 c.209 §4; 1959 c.505 §5; 1963 c.226 §2; 1967 c.54 §2; 1979 c.344 §4; 1987 c.610 §6; 1989 c.664 §5; 1999 c.769 §6]
OR Rev Stat § 319.182 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.182 - Collection of delinquent tax, interest or penalty; warrant; judgment lien.

(1) If a person fails to pay in full any tax, interest or penalty due under ORS 319.010 to 319.430, the Department of Transportation may issue a warrant for the amount due, with the added penalties or charges, interest and the cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address. (2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125. After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability. (3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect taxes, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. [1999 c.769 §2; 2003 c.576 §200; 2011 c.661 §3]
OR Rev Stat § 319.184 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.184 - Use of collection agency.

(1) The Department of Transportation may engage the services of a collection agency to collect any of the taxes, interest and penalties due to the state under ORS 319.010 to 319.430. The department may engage the services by entering into agreements to pay reasonable charges on a contingent fee or other basis. (2) The department may assign to the collection agency, for collection purposes only, any of the taxes, interest and penalties due the state under ORS 319.010 to 319.430. (3) The collection agency may bring such actions or take such proceedings, including attachment and garnishment proceedings, as may be necessary. [1999 c.769 §3] Note: See note under 319.182.
OR Rev Stat § 319.186 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.186 - Uncollectible tax, interest or penalty.

(1) Any tax, interest or penalty due the state assigned to a collection agency pursuant to ORS 319.184 that remains uncollected for two years after the date of the assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240. (2) ORS 293.245 applies to any tax, interest or penalty due the state and described in subsection (1) of this section. [1999 c.769 §4; 2011 c.223 §2] Note: See note under 319.182.
OR Rev Stat § 319.190 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.190 - Monthly statement of dealer; penalty; rules.

(1) Every dealer in motor vehicle fuel shall render to the Department of Transportation, on or before the 25th day of each month, on forms prescribed, prepared and furnished by the department, and in the manner provided by the department by rule, a signed statement of the number of gallons of motor vehicle fuel sold, distributed or used by the dealer during the preceding calendar month. The statement shall be signed by one of the principal officers, or by an authorized agent in case of a corporation; or by the managing agent or owner in case of a firm or association. (2) The signed statement filed with the department as required by this section is a public record. All other documents, including supporting schedules and information received from other taxing jurisdictions and entities, shall be kept confidential and exempt from public inspection except that such information may be shared with tax collecting entities in other jurisdictions on the condition that the receiving jurisdiction agrees to keep such information confidential. If a statement is not received on or before the 25th day of each month, a penalty shall be assessed pursuant to ORS 319.180 or, if the department determines that no tax is due, a penalty of $25 shall be assessed. [Amended by 1955 c.730 §4; 1957 c.209 §5; 1987 c.610 §7; 2011 c.101 §2]
OR Rev Stat § 319.192 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.192 - Refund to dealer of uncollectible taxes; rules.

(1) Upon application to the Department of Transportation, a motor vehicle fuel dealer may obtain a refund of the tax paid to the department on sales of motor vehicle fuel if: (a) The dealer has received less than full consideration for the fuel from or on behalf of a purchaser; (b) The account has been declared by the dealer to be an uncollectible account receivable and meets all applicable standards for deductibility for federal income tax purposes pursuant to the Internal Revenue Code; and (c) The dealer has not previously received a refund from the department for motor vehicle fuel taxes not paid by the same purchaser. (2) For purposes of determining the amount of a refund due under this section, the amount of consideration received by the motor vehicle fuel dealer shall be apportioned between the charges for the motor vehicle fuel and the tax for the fuel. The amount of the tax refunded may not exceed the amount of tax paid under ORS 319.020. (3) If the motor vehicle fuel dealer who receives a refund under this section subsequently collects any amount from any source for the account declared uncollectible, the amount collected shall be apportioned between the charges for the motor vehicle fuel and the corresponding tax for the fuel. The motor vehicle fuel tax collected shall be returned to the department. (4) The department shall adopt rules governing the process of applying for and receiving refunds under this section. [2003 c.307 §2] Note: 319.192 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 § 319.200 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.200 - Assessing tax and penalty where dealer fails to report.

If any dealer, except one subject to ORS 319.090, fails to file the report required by ORS 319.190, the Department of Transportation shall proceed forthwith to determine from the best available source the amount of motor vehicle fuel sold, distributed or used by such dealer for the period unreported, and such determination shall be prima facie evidence of the amount of such fuel sold, distributed or used. The department immediately shall assess the license tax in the amount so determined, adding thereto a penalty of 10 percent for failure to report. The penalty shall be cumulative of other penalties provided in ORS 319.010 to 319.430 and 319.990. In any suit brought to enforce the rights of the state under this section, the certificate of the department showing the amount of taxes, penalties, interest and costs unpaid by any dealer and that the same are due and unpaid to the state is prima facie evidence of the facts as shown. [Amended by 1967 c.54 §3; 1987 c.610 §8]
OR Rev Stat § 319.210 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.210 - Billing purchasers.

Bills shall be rendered to all purchasers of motor vehicle fuel by dealers in motor vehicle fuel. The bills shall separately state and describe to the satisfaction of the Department of Transportation the different products shipped thereunder and shall be serially numbered except where other sales invoice controls acceptable to the department are maintained. [Amended by 1955 c.730 §5; 1987 c.610 §9]
OR Rev Stat § 319.220 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.220 - Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited.

No person shall receive and accept any shipment of motor vehicle fuel from any dealer, or pay for the same, or sell or offer the shipment for sale, unless the shipment is accompanied by an invoice or delivery tag showing the date upon which shipment was delivered and the name of the dealer in motor vehicle fuel. [Amended by 1955 c.730 §6; 1987 c.610 §10]
OR Rev Stat § 319.230 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes|Section 319.230 - Transporting motor vehicle fuel in bulk.

Every person operating any conveyance for the purpose of hauling, transporting or delivering motor vehicle fuel in bulk shall, before entering upon the public highways of this state with such conveyance, have and possess during the entire time of hauling or transporting such motor vehicle fuel an invoice, bill of sale or other written statement showing the number of gallons, the true name and address of the seller or consignor, and the true name and address of the buyer or consignee, if any, of the same. The person hauling such motor vehicle fuel shall at the request of any sheriff, deputy sheriff, constable, state police or other officer authorized by law to inquire into or investigate such matters, produce and offer for inspection the invoice, bill of sale or other statement. [Amended by 1957 c.209 §6]