2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes › Section 319.831 - Refund of tax on fuel used in operation of vehicle over certain roads or private property.

(1) If a user obtains fuel for use in a motor vehicle in this state and pays the use fuel tax on the fuel obtained, the user may apply for a refund of that part of the use fuel tax paid which is applicable to use of the fuel to propel a motor vehicle:
(a) In another state, if the user pays to the other state an additional tax on the same fuel;
(b) Upon any road, thoroughfare or property in private ownership;
(c) Upon any road, thoroughfare or property, other than a state highway, county road or city street, for the removal of forest products, as defined in ORS 321.005, or the products of such forest products converted to a form other than logs at or near the harvesting site, or for the construction or maintenance of the road, thoroughfare or property, pursuant to a written agreement or permit authorizing the use, construction or maintenance of the road, thoroughfare or property, with or by:
(A) An agency of the United States;
(B) The State Board of Forestry;
(C) The State Forester; or
(D) A licensee of an agency named in subparagraph (A), (B) or (C) of this paragraph;
(d) By an agency of the United States or of this state or of any county, city or port of this state on any road, thoroughfare or property, other than a state highway, county road or city street;
(e) By any incorporated city or town of this state;
(f) By any county of this state or by any road assessment district formed under ORS 371.405 to 371.535;
(g) Upon any county road for the removal of forest products as defined in ORS 321.005, or the products of such forest products converted to a form other than logs at or near the harvesting site, if:
(A) Such use upon the county road is pursuant to a written agreement entered into with, or to a permit issued by, the State Board of Forestry, the State Forester or an agency of the United States, authorizing such user to use such road and requiring such user to pay for or to perform the construction or maintenance of the county road;
(B) The board, officer or agency that entered into the agreement or granted the permit, by contract with the county court or board of county commissioners, has assumed the responsibility for the construction or maintenance of such county road; and
(C) Copies of the agreements or permits required by subparagraphs (A) and (B) of this paragraph are filed with the Department of Transportation;
(h) By a school district or education service district of this state or the contractors of a school district or education service district, for those vehicles being used to transport students;
(i) By a rural fire protection district organized under the provisions of ORS chapter 478;
(j) By any district, as defined in ORS chapter 198, that is not otherwise specifically provided for in this section; or
(k) By any state agency, as defined in ORS 240.855.
(2) An application for a refund under subsection (1) of this section shall be filed with the department within 15 months after the date the use fuel tax, for which a refund is claimed, is paid.
(3) The application for a refund provided by subsection (1) of this section shall include a signed statement by the applicant indicating the amount of fuel for which a refund is claimed, and the way in which the fuel was used which qualifies the applicant for a refund. If the fuel upon which the refund is claimed was obtained from a seller to whom the use fuel tax was paid, the application shall be supported by the invoices which cover the purchase of the fuel. If the applicant paid the use fuel tax directly to the department, the applicant shall indicate the source of the fuel and the date it was obtained.
(4) The department may require any person who applies for a refund provided by subsection (1) of this section to furnish a statement, under oath, giving the person’s occupation, description of the machines or equipment in which the fuel was used, the place where used and such other information as the department may require. [1959 c.188 §§34,35,36(1); 1961 c.542 §1; 1963 c.257 §4; 1965 c.425 §3; 1967 c.367 §3; 1971 c.118 §2; 1979 c.344 §7; 1999 c.696 §1; 2001 c.927 §1; 2013 c.781 §18; 2019 c.428 §6]