reglab/statecodes huggingface dataset:
2023 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]
2023 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.
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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.
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.692 - Quarterly reports if average monthly tax under $300; when annual reports authorized.

(1) Whenever in the judgment of the Department of Transportation the average monthly tax to be paid by a use fuel seller or user will be less than $300, the department may authorize the seller or user to file quarterly tax reports in lieu of the monthly tax reports required by ORS 319.675 and 319.690. The quarterly reports so authorized, and accompanying remittances as shown thereon to be due and payable, shall be filed on or before the due dates as follows: First quarter, April 20; second quarter, July 20; third quarter, October 20; fourth quarter, January 20. Any provisions of ORS 319.675 and 319.690 otherwise applicable to the filing of monthly reports and remittances shall be applicable to the quarterly filings.
(2) Whenever in the judgment of the department the average annual tax to be paid by a use fuel seller or user will be less than $100, the department may authorize the seller or user to file annual tax reports in lieu of the monthly tax reports required by ORS 319.675 and 319.690. The annual reports authorized by this subsection, and accompanying remittances as shown on the reports to be due and payable, shall be filed on or before January 20 following the year for which the reports are filed. Any provisions of ORS 319.675 and 319.690 otherwise applicable to the filing of monthly reports and remittances shall be applicable to the annual filings. [1963 c.226 §5; 1985 c.265 §2; 1989 c.992 §27]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.694 - Penalty for delinquency in remitting tax; waiver; interest rates.

(1) Except as provided in subsection (2) of this section, if any user or seller is delinquent in remitting the tax provided by ORS 319.530 on the date specified in ORS 319.675, 319.681, 319.690 or 319.692, a penalty of 10 percent of the amount of the tax due shall be added to the amount due and the total shall immediately be due and payable.
(2) If the Department of Transportation determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the penalty provided by subsection (1) of this section may be waived.
(3)(a) If the excise tax imposed by ORS 319.530 is not paid as required by ORS 319.675, 319.681, 319.690 or 319.692, 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 excise tax imposed by ORS 319.530 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.
(4) No seller or user who incurs a tax liability as provided in ORS 319.510 to 319.880 shall knowingly and willfully fail to report and pay the tax liability to the department as required by ORS 319.510 to 319.880. [1959 c.188 §18; 1963 c.226 §8; 1971 c.149 §3; 1987 c.158 §51; 1987 c.610 §18; 1999 c.769 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.697 - Records required of sellers and users; alternative records for certain users.

(1) Every user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall keep a record of fuel used and be prepared to prove that all the tax due and payable on fuel used has been paid. An invoice, described in ORS 319.671, properly filled out, is proof that any tax due which is shown on the invoice as paid was paid for the fuel covered by the invoice. The user’s record of fuel used for any purpose, other than fuel obtained from a seller who collected the tax, shall indicate the date the fuel was obtained, the name and address of the seller from whom the fuel was obtained, and the amount of fuel obtained, in gallons.
(2) In lieu of maintaining an actual record of fuel used, a user required to be licensed under ORS 319.550 who operates a motor vehicle with a light weight of less than 8,000 pounds may maintain an accurate record of miles operated upon Oregon highways. The gallons of taxable fuel used shall be computed by applying a reasonable miles per gallon figure to the Oregon miles operated. The Department of Transportation shall determine whether the miles per gallon figure is reasonable and its decision shall be final.
(3) Every seller of fuel for any purpose shall keep a record of fuel sold for any purpose and shall be prepared to prove that all the tax provided by ORS 319.530 has been remitted to the department. The department may specify the form of the seller’s record.
(4) Every seller, and every user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall preserve in this state for a period of three years all records of fuel used or fuel sold, together with invoices and any other relevant records or papers which may be specified by the department.
(5) The department or its authorized agent may examine every user’s or seller’s records and papers required to be preserved by subsection (4) of this section at any time during normal business hours. [1959 c.188 §§19,20,21,22; 1971 c.149 §4; 1977 c.429 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.700 - Tax as lien against motor vehicle.

The tax and the penalty imposed upon a user of fuel in a motor vehicle by ORS 319.510 to 319.880 shall constitute a lien upon, and shall have the effect of an execution duly levied against, any motor vehicle in connection with which the taxable use is made, attaching at the time of such use. The lien shall not be removed until the tax has been paid or the motor vehicle subject to the lien has been sold in payment of such tax. The lien is paramount to all private liens or encumbrances of whatever character upon the motor vehicle and to the rights of any conditional vendor or any other holder of the legal title in or to the motor vehicle. [Amended by 1959 c.188 §23]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.720 - Delinquency in payment; notice to debtors of user or seller; report to department.

If a user or seller is delinquent in the payment of any obligation imposed under ORS 319.510 to 319.880, the Department of Transportation may give notice of the amount of such delinquency by registered or certified mail to all persons having in their possession or under their control any credits or other personal property belonging to the user or seller, or owing any debts to such user or seller, at the time of the receipt by them of the notice. Thereafter any person so notified shall neither transfer nor make other disposition of such credits, personal property or debts until the department has consented to a transfer or other disposition or until 30 days have elapsed from and after the receipt of the notice. All persons so notified shall, within five days after the receipt of the notice, advise the department of all such credits, personal property or debts in their possession, under their control or owing by them, as the case may be. [Amended by 1959 c.188 §24]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.730 - Collection of delinquent payment by seizure and sale of motor vehicle.

(1) Whenever any user is delinquent in the payment of any obligation imposed under ORS 319.510 to 319.880, the Department of Transportation may proceed to collect the amount due from the user in the manner prescribed in this section.
(2) The department shall seize any motor vehicle subject to the lien provided for by ORS 319.700 and thereafter sell it at public auction to pay such obligation and any and all costs that may have been incurred on account of the seizure and sale.
(3) Notice of the intended sale and the time and place thereof shall be given to the delinquent user and to all persons appearing of record to have an interest in the motor vehicle. The notice shall be given in writing at least 10 days before the date set for the sale by enclosing it in an envelope addressed to the user at the address as it appears in the records of the department and, in the case of any person appearing of record to have an interest in the motor vehicle, addressed to the person at the last-known residence or place of business, and depositing the envelope in the United States mail, postage prepaid. In addition, the notice shall be published at least three times, the first of which shall be not less than 10 days before the date set for the sale, in a newspaper of general circulation published in the county in which the motor vehicle seized is to be sold. If there is no newspaper of general circulation in the county, the notice shall be posted in three public places in the county for such period of 10 days.
(4) The notice shall contain a description of the motor vehicle to be sold, together with a statement of the amount due under ORS 319.510 to 319.880, the name of the user and the further statement that unless such amount is paid before the time fixed in the notice the motor vehicle will be sold in accordance with law and such notice.
(5) The department shall then proceed to sell the motor vehicle in accordance with the law and the notice, and shall deliver to the purchaser a bill of sale which shall vest title in the purchaser. If upon any such sale the moneys received exceed the amount due to the state under ORS 319.510 to 319.880 from the delinquent user, the excess shall be returned to the user and the receipt obtained therefor. If any person having an interest in or lien upon the motor vehicle has filed with the department prior to the sale notice of such interest or lien, the department shall withhold payment of any such excess to the user pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction. If for any reason the receipt of the user shall not be available, the department shall deposit the excess with the State Treasurer as trustee for the user or for the heirs, successors or assigns of the user. [Amended by 1999 c.59 §79]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.740 - Action by Attorney General to collect delinquency; certificate of department as evidence.

(1) Whenever any user or seller is delinquent in the payment of any obligation under ORS 319.510 to 319.880, the Department of Transportation may transmit notice of the delinquency to the Attorney General who shall at once proceed to collect by appropriate legal action the tax and penalty due.
(2) In any suit brought to enforce the rights of the state under ORS 319.510 to 319.880, a certificate by the department showing the delinquency is prima facie evidence of the amount of the obligation, of the delinquency thereof and of compliance by the department with all provisions of ORS 319.510 to 319.880 relating to the obligation. [Amended by 1959 c.188 §25]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.742 - Collection of delinquent obligation generally; warrant; judgment lien.

(1) If a person fails to pay in full any obligation due under ORS 319.510 to 319.880, the Department of Transportation may issue a warrant for the amount of the obligation and the cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the debtor by the department at the debtor’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 debtor found within that county, and to levy upon any currency of the debtor 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 obligations under this section, 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 §9; 2003 c.576 §201; 2011 c.661 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.744 - Use of collection agency.

(1) The Department of Transportation may engage the services of a collection agency to collect any obligation due to the state under ORS 319.510 to 319.880. 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 obligations due the state under ORS 319.510 to 319.880.
(3) The collection agency may bring such actions or take such proceedings, including attachment and garnishment proceedings, as may be necessary. [1999 c.769 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.746 - Uncollectible obligation.

(1) Any obligation due the state assigned to a collection agency pursuant to ORS 319.744 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 obligation due the state and described in subsection (1) of this section. [1999 c.769 §11; 2011 c.223 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.760 - Assessment of deficiency; presumption that fuel subject to tax.

(1) If the Department of Transportation is not satisfied that a report filed or amount of tax or penalty paid to the state by any user or seller is correct, the department may assess the tax and penalty due based upon any information available to the department.
(2) If a seller fails to account satisfactorily for any fuel sold or disposed of, it shall be presumed that the fuel not accounted for was sold to users for use in motor vehicles and the department shall assess the tax and penalty due against the seller.
(3) The department shall give to the user or seller written notice of the assessment. The notice may be served personally or by mail. If made by mail, service shall be made by depositing the notice in the United States mail, postage prepaid, addressed to the user or seller at the address as it appears in the records of the department. [Amended by 1959 c.188 §26]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.780 - Assessing tax and penalty upon failure to make report.

(1) If any user or seller fails to make a report required by ORS 319.510 to 319.880, the Department of Transportation shall make an estimate, based upon any information available to the department, for the month or months with respect to which the user or seller failed to make a report, and assess the tax and penalty due from the user or seller under ORS 319.510 to 319.880.
(2) The department shall give to the user or seller written notice of the assessment in the manner prescribed by ORS 319.760 (3). [Amended by 1959 c.188 §27]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.790 - Petition for reassessment.

(1) Any user or seller against whom an assessment is made under ORS 319.760 and 319.780 may petition for a reassessment within 30 days after service of notice of the assessment. If a petition is not filed within the 30-day period, the amount of the assessment becomes conclusive.
(2) If a petition for reassessment is filed within the 30-day period the Department of Transportation shall reconsider the assessment and, if requested in the petition, shall grant the user or seller an oral hearing and give the user or seller 10 days’ notice of the time and place thereof. The department may continue the hearing from time to time. The department shall serve on the petitioner notice of its finding upon reassessment. If the finding is that a tax or penalty is delinquent, the petitioner shall pay to the department, within 30 days after notice is served, all the tax or penalty found to be delinquent.
(3) Notice required by this section shall be served in the manner prescribed by ORS 319.760 (3). [Amended by 1959 c.188 §28]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.801 - Appeal to circuit court.

Any person aggrieved by a finding, order or determination by the Department of Transportation under ORS 319.630 or 319.790 may appeal therefrom to the circuit court of the county in which the person resides. Such appeal shall be taken within 60 days from the date of the entry or making of such order, finding or determination and in the manner provided by law for appeals in actions at law. [1959 c.188 §30]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.810 - Time limitation on service of notice of additional tax.

Except in the case of an alleged fraudulent report, or neglect or refusal to make a report, no notice of assessment shall be served on the user or seller after three years have expired since the alleged erroneous report was filed or a report should have been filed. [Amended by 1959 c.188 §31]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.820 - Refund of tax erroneously or illegally collected.

(1) If the Department of Transportation determines any amount of tax or penalty has been paid more than once or has been erroneously or illegally collected, the department shall credit such amount against any amounts then due from the user or seller under ORS 319.510 to 319.880 or 319.990 (4) and shall refund any balance to the user or seller, the successor, administrator or executor of the user or seller.
(2) A user or seller may claim a credit or refund for any amount of tax or penalty which the user or seller has paid more than once or which the user or seller has paid or which has been collected erroneously or illegally. No such claim for a credit or refund shall be allowed unless the claim is filed with the department within three years from the date of the payment or collection or, with respect to an assessment made under ORS 319.760 and 319.780, within six months after the assessment becomes conclusive, whichever period expires the later. Every such claim must be in writing and must state the specific grounds upon which it is founded. Failure to file such claim within the time prescribed in this section shall constitute waiver of any and all demands against this state on account of overpayments under ORS 319.510 to 319.880. Within 30 days of allowing or disallowing any such claim in whole or in part, the department shall serve notice of such action on the claimant. The service shall be made in the manner prescribed by ORS 319.760 (3). [Amended by 1959 c.188 §32]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.835 - Investigation of refund applications.

The Department of Transportation may investigate refund applications and gather and compile such information in regard to the applications 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 application, examine the books and records of the applicant for such purposes. Failure of the applicant to accede to the demand for such examination constitutes a waiver of all rights to a refund on account of the transaction questioned. [1959 c.188 §36(2)]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.840 - Enforcement; rules and regulations.

The Department of Transportation hereby is charged with the enforcement of the provisions of ORS 319.510 to 319.880 and 319.990 (4), and hereby is authorized to prescribe, adopt and enforce rules and regulations relating to the administration and enforcement thereof.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.850 - Presumption of use; rules.

For the purposes of the proper administration of ORS 319.510 to 319.880 and 319.990 (4) and to prevent evasion of the tax imposed by ORS 319.530, it shall be presumed, until the contrary is established under such reasonable rules as the Department of Transportation may adopt, that all fuel received into or delivered into any receptacle on a motor vehicle from which receptacle fuel is supplied to propel such motor vehicle is consumed in propelling such motor vehicle on the highways of this state. [Amended by 1959 c.188 §37]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.860 - Producers, distributors and others to keep records; examining books and records.

(1) Every person producing, manufacturing, importing, distributing, storing, transporting or otherwise handling fuel shall maintain and keep in this state for a period of not less than three years such records, receipts, invoices and other pertinent papers in such form as the Department of Transportation may require.
(2) The department may examine during normal business hours the books, papers, records and equipment of any person producing, manufacturing, importing, distributing, storing, transporting or otherwise handling fuel and may investigate the character of the disposition which any such person makes of fuel in order to determine whether all taxes due under ORS 319.510 to 319.880 are being properly reported and paid. [Amended by 1959 c.188 §38]
2023 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.
2023 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]
2023 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]
2023 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.
2023 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.
2023 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.