reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 162 - SNOWMOBILES INSTRUCTORS/OPERATORS › Section 735-162-0050 - Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
To be certified as a Snowmobile Safety Education Course
				instructor, the applicant must:
(1) Be
			 at least 21 years of age;
(2) Have
			 a high school education or the equivalent;
(3) Have been recommended by a local
			 snowmobile club or knowledgeable person from the snowmobile industry or the
			 snowmobile association;
(4) Have a
			 valid Oregon driver's license; and
(5) Have not been convicted of a felony or
			 misdemeanor involving fraud, dishonesty, or moral turpitude as defined under
			 Oregon Statutes during the three years prior to the date of
			 application.
Stat. Auth.: ORS
				  802.010, ORS
				  821.150, ORS
				  821.160 & ORS
				  821.190
Stats. Implemented: ORS
				  821.160
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 162 - SNOWMOBILES INSTRUCTORS/OPERATORS › Section 735-162-0060 - Testing

Current through Register Vol. 63, No. 7, July 1, 2024
An applicant for an instructor's certification will be required
				to pass a written examination and vision test given by an authorized
				representative of the Driver and Motor Vehicle Services Division of the
				Department of Transportation. The written examination will consist of questions
				relating to:
(1) Snowmobile laws and
			 regulations;
(2) Maintenance and
			 operation of snowmobiles; and
(3)
			 Snowmobile safety.
Stat. Auth.: ORS
				  802.010, ORS
				  821.150, ORS
				  821.160 & ORS
				  821.190
Stats. Implemented: ORS
				  821.160
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 162 - SNOWMOBILES INSTRUCTORS/OPERATORS › Section 735-162-0070 - Certification

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An instructor's
			 certificate will be issued provided the applicant:
(a) Has met the requirements as outlined in
			 OAR 735-162-0050;
(b) Has passed the written examination as
			 required by OAR 735-162-0060 with a score of at
			 least 90 percent; and
(c) Has
			 passed the vision test conducted by the Driver and Motor Vehicle Services
			 Division of the Department of Transportation as required by OAR
			 735-162-0060.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 164 - SNOWMOBILE TITLE/REGISTRATION › Section 735-164-0000 - Snowmobile Fees Relating to Registration

Current through Register Vol. 63, No. 7, July 1, 2024
The fees relating to registration for snowmobiles shall be
				consistent with fees for other vehicles provided for in ORS
				803.575 and shall be as
				follows:
(1) Issuance of a duplicate
			 or replacement registration card is $5.
(2) Issuance of a new registration card under
			 ORS 803.220, indicating a change of
			 address, is $5.
(3) Issuance of a
			 replacement registration decal is $11.
(4) Issuance of replacement registration
			 stickers under ORS 803.555 is $11.
(5) Issuance of both replacement registration
			 decals and replacement registration stickers, when issued at the same time, is
			 $11.
(6) The fees paid under
			 sections (3), (4), and (5) of this rule include the cost of any duplicate or
			 replacement registration card issued.
Stat. Auth.: ORS
				  802.010, ORS
				  803.035, ORS
				  803.310, ORS 803, ORS
				  821.060 - ORS
				  821.090 & Ch. 217 & Ch.
				  587, OL 1987
Stats. Implemented: ORS
				  821.080
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 164 - SNOWMOBILE TITLE/REGISTRATION › Section 735-164-0010 - Snowmobiles - Title and Registration Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
Unless otherwise exempt, snowmobiles are subject to DMV
				statutes and rules relating to title and registration. This includes:
(1) For title, ORS
			 803.010 through
			 803.230, except odometer
			 disclosure requirements as provided in OAR
			 735-028-0010;
(2) For registration, ORS
			 803.300 through
			 803.455, except an odometer
			 disclosure under 803.370(3);
(3)
			 For registration cards, ORS
			 803.500 through
			 803.510, except the mileage of
			 the vehicle under 803.500(5);
(4)
			 For registration stickers, ORS
			 803.555 through
			 803.560;
(5) For registration fees and the disposition
			 of plates, replacement and refunds, ORS
			 803.585,
			 803.575 and
			 803.590; and
(6) For temporary registration permits, ORS
			 803.615,
			 803.625 and
			 803.640.
Statutory/Other Authority: ORS
				  802.010,
				  803.030,
				  803.035,
				  803.305,
				  803.310,
				  821.060 &
				  821.080
Statutes/Other Implemented: ORS
				  821.060 &
				  821.080
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 164 - SNOWMOBILE TITLE/REGISTRATION › Section 735-164-0020 - Placement of Snowmobile Decal

Current through Register Vol. 63, No. 7, July 1, 2024
The registration number assigned to snowmobiles by the Driver
				and Motor Vehicle Services Division of the Department of Transportation, as
				required by ORS 821.080, will be issued in the
				form of a decal. The decal may be placed anywhere on the left side of the
				snowmobile where it is visible while being operated, such as the front cowling
				or rear tunnel.
Stat. Auth.: ORS
				  802.010 & ORS
				  821.080
Stats. Implemented: ORS
				  821.120
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0010 - Records Required

Current through Register Vol. 63, No. 7, July 1, 2024
The Department has the authority to prescribe required records
				under ORS 319.390 and
				319.400. Every Oregon dealer,
				whether licensed or unlicensed, must maintain and keep the following records
				for at least three years from the date the fuel tax is due:
(1) Stock summary showing monthly totals for
			 the gallons of motor vehicle fuel or aircraft fuel handled for each owned and
			 operated distributing location within the State of Oregon with an analysis as
			 to inventories, receipts, sales, use, transfers, and loss or gain.
(a) An actual physical gallon inventory
			 measurement of motor vehicle fuel and aircraft fuel stocks for each owned and
			 operated distributing location must be taken at the end of each calendar month
			 and preserved for audit purposes.
(b) A record showing all sales and
			 withdrawals of motor vehicle fuel or aircraft fuel from storage. A dealer that
			 withdraws fuel from storage for highway and non-highway use must:
(A) Summarize records into monthly totals and
			 separately show the number of gallons used for highway and non-highway
			 purposes;
(B) Separately show the
			 total number of miles traveled and fuel used for each vehicle;
(C) Separately account for fuel withdrawn
			 from bulk storage and fuel received from other sources;
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0015 - Records Required for Registered Fuel Handlers

Current through Register Vol. 63, No. 7, July 1, 2024
Except as otherwise provided in this rule, all fuel handlers,
				registered and unregistered, including but not limited to Bulk Distributors,
				Biodiesel Producers, Ethanol Producers, Terminal Operators, and Petroleum
				Products Carriers, must maintain and keep the following records for at least
				three years:
(1) Stock summary
			 showing monthly totals for the gallons of fuel sold, stored, handled, or
			 produced for each fuel type. Records are to be maintained for each operated
			 distributing location within the State of Oregon with an analysis as to
			 inventories, receipts, sales, production, transport, use, transfers, and loss
			 or gain.
(a) An actual physical gallon
			 inventory measurement of each fuel type for each owned and operated location
			 must be taken at the end of each calendar month and preserved for audit
			 purposes.
(b) Transport companies
			 who do not store or produce fuel are not required to maintain month-end
			 inventories of fuel placed in trucks for delivery.
(c) A record showing all sales and
			 withdrawals of fuel, by fuel type.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0020 - Required Tax Report Forms and Report Preparation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Every licensed dealer must prepare a tax
			 report that completely summarizes the number of gallons of motor vehicle fuel
			 or aircraft fuel sold, distributed, or used in the State of Oregon each month
			 with required schedules and detail to fully explain the various entries.
(2) A schedule must be prepared
			 identifying the gallons sold and tax due in each taxing jurisdiction
			 administered by the Department on forms provided by the Department.
(3) Every licensed dealer must follow motor
			 vehicle fuel tax reporting instructions and use prepared forms as provided by
			 the Department. Willful or habitual failure to complete tax reports in the
			 manner prescribed by the Department may result in assessment based on "best
			 available information," collection action, and possible license suspension and
			 revocation.
(4) "To report" or "be
			 reported" means a complete report, with all required schedules on forms
			 prescribed by the Department and full remittance of tax, must be received by
			 the Department or its designated agent not later than the 25th of the
			 succeeding calendar month.
(a) All reports
			 and required schedules with 100 or more transactions shall be filed
			 electronically in a manner prescribed by the Department. Once a licensee or
			 registrant is required to file their reports electronically, all subsequent
			 reports shall be filed electronically regardless of the number of transactions.
(b) Computerized report data may
			 be substituted for schedule detail when the dealer has less than 100
			 transactions and the format is compatible with the prescribed forms.
(c) If an electronic transaction requires the
			 payment of taxes or fees, payment of those taxes or fees within the electronic
			 transaction shall be:
(A) Made through an
			 Automated Clearing House (ACH) debit or credit transaction;
(B) Made in US funds.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0035 - Reporting Requirements for Registered Fuel Handlers

Current through Register Vol. 63, No. 7, July 1, 2024
(1) All registered handlers will file a
			 monthly report detailing the fuel handled, sold, produced, distributed,
			 transported, or used during the month. For hire carriers, as defined in ORS
			 825.005(7), and
			 other common carriers, that only transport fuel for dealers or registered fuel
			 handlers are not required to submit reports, but are subject to the record
			 keeping requirements in OAR
			 735-170-0015.
(2) Every registrant must follow the
			 applicable fuel reporting instructions and use forms as provided by the
			 Department. Willful or habitual failure to complete tax reports in the manner
			 prescribed by the Department may result in assessment based on "best available
			 information," collection action, and possible suspension or revocation.
(3) "To report" or "be reported"
			 means a complete report, with all required schedules on forms prescribed by the
			 Department and full remittance of tax or fee, must be received by the
			 Department or its designated agent not later than the 25th of the succeeding
			 calendar month.
(a) All reports and required
			 schedules with 100 or more transactions shall be filed electronically in a
			 manner prescribed by the Department. Once a licensee or registrant is required
			 to file their reports electronically, all subsequent reports shall be filed
			 electronically regardless of the number of transactions.
(b) Computerized report data may be
			 substituted for schedule detail when the fuel handler has less than 100
			 transactions and the format is compatible with the prescribed forms.
(c) If an electronic transaction requires the
			 payment of taxes or fees, payment of those taxes or fees within the electronic
			 transaction shall be:
(A) Made through an
			 Automated Clearing House (ACH) debit or credit transaction;
(B) Made in US funds.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0040 - Tax Report Filing Dates

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A
			 licensed dealer or registered fuel handler must complete a monthly tax report
			 with full payment of taxes which must be received by the Department not later
			 than the 25th of the succeeding calendar month.
(a) "Received" is the date the report is
			 physically received by the Department or its designated agent.
(b) When the due date falls on a Saturday, a
			 Sunday, or any recognized state or federal holiday, the report and payment must
			 be received by the Department or its designated agent on or before the next
			 business day.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0045 - Motor Vehicle Fuel Tax Waiver of Late Payment Penalties

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If a dealer or
			 registrant disagrees with an action of the Department, they may request
			 reassessment of the determination in writing within 30 days of the date of the
			 notice. Notice types which may be reconsidered include:
(a) Denial or suspension of license.
(b) Adjustments to motor vehicle
			 fuel dealer tax reports.
(c)
			 Assessment of tax based on available information.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0050 - Transactions Which May Be Classed as Export Sales

Current through Register Vol. 63, No. 7, July 1, 2024
Transactions that may be classified as export sales consist
				of:
(1) Motor vehicle fuel and
			 aircraft fuel delivered by an Oregon licensed dealer to a destination outside
			 the state of Oregon where the recipient is licensed in the destination state,
			 country or territory and takes legal title of the fuel is considered an export
			 sale.
(2) Motor vehicle and
			 aircraft fuel leaving Oregon in the fuel tank of a motor vehicle or aircraft
			 used only for the propulsion of the vehicle or aircraft is not an export,
			 except as provided in ORS
			 319.330.
(3) The export certificate as described in
			 ORS 319.240 is waived.
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.010 -
				  319.430,
				  319.990
Stats. Implemented: ORS
				  319.240
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0090 - Exemption Certificates

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Every
			 licensed dealer making sales or deliveries to the Armed Forces of the United
			 States for which tax exemption is claimed, must complete an Exemption
			 Certificate Form as prescribed by the Department.
(2) In order to obtain exemption from the
			 tax, the Exemption Certificate must be completed and signed at the time of sale
			 and delivery. Whenever the vendor is other than an Oregon licensed dealer, the
			 Exemption Certificate may be turned over to a dealer for credit and for
			 inclusion with the dealer's monthly tax report. All Exemption Certificates must
			 be kept on file in the dealer's office where the tax audit is to be
			 made.
(3) All claims for tax
			 exemption must be entered on the tax report as prescribed in the current motor
			 vehicle fuel tax reporting instructions as provided by the
			 Department.
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.010 -
				  319.430,
				  319.990
Stats. Implemented: ORS
				  319.250
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0100 - Fuel Lost or Destroyed - Tax Exemption Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
The following requirements are for claims by Oregon licensed
				dealers for exemption from the Oregon tax on motor vehicle fuel or aircraft
				fuel lost or destroyed through transportation and other mishaps prior to the
				time title to the product passes from the licensed dealer:
(1) Motor vehicle fuel or aircraft fuel lost
			 by a carrier or other person in this state must be included in the taxable
			 distribution section of the monthly tax report. When a carrier or person
			 responsible for lost motor vehicle or aircraft fuel furnishes acceptable
			 documentation of actual loss, credit for the Oregon tax may be taken.
			 Acceptable documentation of the loss, as described in section (2) of this rule,
			 must be submitted to the Department for approval. After approval by the
			 Department, the documents must be filed with the accounting records in the
			 dealer's office where the tax audit is to be made. Credits for approved losses
			 must be reported as prescribed by the Department.
(2) Acceptable documentary proof of loss will
			 include the following:
(a) A signed statement
			 by the driver of the vehicle, or some person having actual knowledge of the
			 loss, stating:
(A) The circumstances
			 surrounding the accident or mishap;
(B) The total quantity of fuel
			 shipped;
(C) The quantity of fuel
			 actually lost or destroyed;
(D) The
			 quantity of fuel salvaged;
(E) The
			 disposition of the salvaged fuel; and
(F) The procedure used in the determination
			 of the exact quantity of fuel lost or destroyed.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0105 - Performance Bond Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Licensed dealers are required to maintain a bond amount that is twice the
			 estimated monthly licensed tax. Twice the dealer's estimated monthly license
			 tax as determined by the Department is computed as follows:
(a) Prior to becoming licensed the required
			 bond amount will be twice the estimated tax based on the estimated taxable
			 gallons stated on the motor vehicle fuel dealer license application;
(b) The Department will periodically review
			 the bond for sufficiency based on an average of the gallons reported by the
			 dealer on its monthly fuel tax reports;
(c) The Department may notify the dealer at
			 any time to increase or decrease the bond. The dealer may at any time request a
			 bond determination from the Department.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0110 - Evidence Demonstrating that a Dealer did not Intend to Avoid Paying Taxes for Purposes of Determining the Bond Amount

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The following factors will be taken into
			 consideration for the purposes of determining whether the dealer did not intend
			 to avoid payment of license taxes:
(a) Error
			 on the part of the dealer's financial institution where the dealer can show
			 that such error was not attributable to the dealer;
(b) An Act of God or natural disaster, i.e.,
			 earthquake, flood, fire, severe weather conditions;
(c) An act of war or terrorism;
(d) Incapacitation of key personnel
			 responsible for reporting and remitting taxes; or
(e) Other evidence or explanations presented
			 by the dealer demonstrating to the satisfaction of the Department that the
			 dealer's conduct was not intentional or purposely designed to avoid payment of
			 license tax.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0115 - Change in Ownership or Cancellation of License

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A licensed dealer must notify the
			 Department in writing of a change in ownership or cancellation of a license as
			 described in ORS 319.125 before the next report
			 is due. Performing the acts of a dealer without being properly licensed may
			 subject the unlicensed dealer to penalties as described in ORS
			 319.090.
(2) An agent may sign on an individual's
			 behalf when a valid power of attorney or guardianship is in effect.
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.010 -
				  319.430,
				  319.990
Stats. Implemented: ORS
				  319.125
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0120 - Notice of Suspension/Revocation - Method of Delivery

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Each licensed dealer must provide the
			 Department, by mail, with current contact information for the purpose of
			 notification of license suspension.
(2) The contact information as described in
			 section (1) of this rule must be a postal address and a telephone contact. An
			 e-mail address is optional.
(3) Not
			 later than the first business day following suspension or revocation of an
			 Oregon Motor Vehicle Fuel dealer license, the Department will serve official
			 notice to licensed dealers as follows:
(a)
			 The Department will telephone fuel suppliers listed on the most recent tax
			 report of the suspended or revoked dealer.
(b) The Department will notify all licensed
			 dealers of the suspension or revocation at the postal address, and e-mail
			 address if available, as provided by each dealer.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0130 - Motor Vehicle Fuel Tax Credit of Interest on Tax Overpayments

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department
			 may allow interest credit for overpayments of motor vehicle fuel tax up to the
			 amount of interest paid for underpayments of tax during any given audit
			 period.
(2) For purposes of ORS
			 319.180(5)(b)
			 and this rule, "any given audit period" means the time period from the last day
			 of the immediate prior audit period up to the present. If there is no prior
			 audit, "any given audit period" means a period not to exceed three years from
			 the current date.
(3) Any interest
			 payments made on underpayments of tax from a prior audit period will not be:
(a) Considered as interest on overpayments in
			 the current audit period; or
(b)
			 Subject to credit under ORS
			 319.180(5)(b).
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0140 - Motor Vehicle Tax Refunds to License Oregon Motor Vehicle Fuel Dealers for Uncollectible Accounts

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Licensed dealers may file an amended
			 report for credit of taxes paid attributable to uncollectible accounts pursuant
			 to ORS 319.192 as appropriate to the
			 type of fuel that is to be refunded.
(2) Dealers must follow prepared motor
			 vehicle fuel tax reporting instructions for deductions for uncollectible
			 accounts and provide required supporting documents as prescribed. Failure to
			 provide such required supporting documents constitutes a waiver of all rights
			 to the credit.
(3) Upon review and
			 approval of the Amended Reports, the Department will issue a letter authorizing
			 the credit within 90 days after the date of approval.
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.010 -
				  319.430,
				  319.990
Stats. Implemented: ORS
				  319.192
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 174 - FUEL TAX REFUNDS AND PENALTIES › Section 735-174-0000 - General Provisions for Fuels Tax Refunds

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "ODOT Fuels Tax Group" or "Department"
			 means the organizational unit within the Oregon Department of Transportation or
			 its designated agent that is primarily charged with the administration of ORS
			 319.010 through
			 319.880 on behalf of the State
			 of Oregon.
(2) Motor Vehicle Fuel
			 - Gasoline. Oregon law provides that any person who has purchased motor vehicle
			 fuel and who has paid any tax, either directly or indirectly, levied under the
			 provisions of ORS 319.010 through
			 319.430, shall be entitled to a
			 refund when such motor vehicle fuel is exported from the state (under certain
			 conditions) or is used by the claimant for certain purposes. To obtain the
			 refund, the claim must be filed within the prescribed time limits in ORS
			 319.290 on forms supplied by the
			 Department.
(a) The claim must be accompanied
			 by the original invoices or reasonable facsimiles approved by the Department,
			 showing purchase of the fuel.
(b)
			 For claims filed after July 1, 2015 using an electronic claim form, invoices
			 may be provided electronically.
(A) For bulk
			 fuel purchases, provide the supplier name, date, gallons, and invoice number.
(B) For cardlock purchases, you
			 may attach an electronic copy of your cardlock statement.
(C) For individual invoices, you may scan the
			 invoices and attach them to the refund claim form or fax them within 7 days of
			 submitting the claim.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 174 - FUEL TAX REFUNDS AND PENALTIES › Section 735-174-0010 - Tax Refunds on the Use of Gasoline and Other Motor Vehicle Fuels

Current through Register Vol. 63, No. 7, July 1, 2024
(1) General Use and
			 Certain Export Claims. Each such refund claim must be made on the current Fuels
			 Tax Refund Claim form as prescribed by the Department for refund claims of
			 motor vehicle fuel for general use or motor vehicle fuel exported in the tank
			 of a motor vehicle when motor vehicle fuel tax is paid to the receiving state
			 or jurisdiction as defined in ORS
			 319.280 and
			 319.320.
(2) Aircraft Fuel Use. Each such refund claim
			 must be made on the current Fuels Tax Refund Claim as prescribed by the
			 Department for all refund claims of fuel used in aircraft. The taxes
			 established in ORS 319.020(2) are
			 refundable as provided in ORS
			 319.330.
(3) Licensed Dealer Claims. Instead of filing
			 refund claims, a licensed dealer in motor vehicle fuel may enter the gallons of
			 motor vehicle fuel used in a refundable manner on forms prescribed by the
			 Department, and include it with the monthly tax report. In doing so, all
			 requirements pertaining to refund claims must be met and subject to limitations
			 in ORS 319.375. Claims based on the
			 export of motor vehicle fuel out of Oregon will be allowed only if the person
			 claiming the refund holds a valid motor vehicle fuel dealer's license, or
			 equivalent, issued by the state, territory, or county to which the motor
			 vehicle fuel is exported and where it is unloaded. The Department may require
			 claimants to submit proof of such a license.
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.010 -
				  319.880
Stats. Implemented: ORS
				  319.280,
				  319.330
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 174 - FUEL TAX REFUNDS AND PENALTIES › Section 735-174-0030 - Rules and Special Requirements for Fuel Tax Refunds

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Signatures Required on Refund Claims:
(a) Individuals must sign their own claims;
(b) A partnership claim may be
			 signed by any one of the partners;
(c) Claims by business firms or corporations
			 must be signed by an authorized agent;
(d) Accountants and other persons assisting
			 in preparation of claims must also sign in the space provided.
(e) An agent may sign on an individual's
			 behalf when a valid power of attorney or guardianship is in effect.
(f) An executor of a person's estate may sign
			 and make a claim for refund of fuels tax when a current letter of transfer to
			 an estate as prescribed by the Department is provided with the refund claim.
(g) A refund claim, when filed
			 electronically, may be signed with an electronic signature. "Electronic
			 signature" shall have the same meaning and requirements as defined in ORS
			 84.004(8).
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 174 - FUEL TAX REFUNDS AND PENALTIES › Section 735-174-0035 - Additional Information to Substantiate a Refund Claim

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Department will give a claimant
			 written notice of the need to provide any additional records available as
			 further proof of the validity of the refund claim. The Department will also
			 give a claimant written notice in advance of records that will be required to
			 be maintained and provided to the Department that are not specifically
			 mentioned in statute or administrative rule.
(2) If the claimant cannot, or refuses to,
			 provide the information required by the Department, the right to the refund is
			 waived.
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.010 -
				  319.880
Stats. Implemented: ORS
				  319.280
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 174 - FUEL TAX REFUNDS AND PENALTIES › Section 735-174-0040 - Tax Refunds on Use of Gasoline and Other Motor Vehicle Fuels in Motor Boats

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The refund of
			 tax on fuel used in motor boats is limited to fuel used for commercial
			 purposes.
(2) Marked invoices and
			 consumption records, if fueled from a bulk tank, are required to support such
			 claims as prescribed in Administrative Rule
			 735-174-0020. Invoices must be
			 marked by the supplier at the time of sale with the boat license number or
			 vessel name if the fuel is placed directly into the fuel tank of the boat.
(3) The Department considers the
			 use of fuel in motor boats for commercial purposes to include the following:
(a) Commercial fishing.
(A) A valid commercial fishing license number
			 must be provided and active for the refund period.
(B) A valid boat license number must be
			 provided and active for the refund period. It must be registered to the name of
			 the claimant or a letter of authorization as prescribed by the Department,
			 signed by the person to whom the invoice was issued must be attached.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 174 - FUEL TAX REFUNDS AND PENALTIES › Section 735-174-0045 - Tax Refunds for Use of Gasoline and Other Motor Vehicle Fuels in Aircraft

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The refund of
			 tax on gasoline used in aircraft is limited to the person who purchased and
			 used the fuel in an aircraft.
(2)
			 If the aircraft is fueled from a bulk tank, marked invoices and consumption
			 records must support refund claims as prescribed in Administrative Rule
			 735-174-0020.
(3) A valid tail number must be provided and
			 active for the refund period. It must be registered to the name of the claimant
			 or a letter of authorization as prescribed by the Department, signed by the
			 person to whom the invoice was issued must be attached.
(4) The valid pilot's license number of the
			 claimant must be provided with the claim. A copy of the pilot's license must be
			 provided upon request of the Department.
Stat. Auth.: ORS
				  184.616,
				  184.619 &
				  319.010 -
				  319.880
Stats. Implemented: ORS
				  319.280
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0000 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619 &
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.510 -
				  319.880
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0010 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619 &
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.621,
				  319.665 &
				  319.697
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0017 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.510 -
				  319.990
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0019 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.510 -
				  319.990
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0020 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.550 -
				  319.690
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0021 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.550,
				  319.690,
				  319.692,
				  319.697
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0022 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.550,
				  319.690,
				  319.692,
				  319.697,
				  319.831,
				  319.820
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0023 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.550,
				  319.690,
				  319.692,
				  319.697,
				  319.831,
				  319.820
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0030 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.694
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0040 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.694
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0045 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  184.616,
				  184.619,
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.694
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0100 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Biodiesel"
			 means a fuel comprised of mono-alkyl esters of long chain fatty acids derived
			 from vegetable oils or animal fats, designated B100, and meeting the
			 requirements of ASTM D 6751.
(2)
			 "Biodiesel blend" means a blend of biodiesel fuel meeting ASTM D 6751 with
			 petroleum-based diesel fuel, designated BXX, where XX represents the volume
			 percentage of biodiesel fuel in the blend.
(3) "Bulk Distributor" means an entity that
			 sells bulk use fuel and is not otherwise qualified as a use fuel seller (as
			 defined by ORS 319.520(13)) or
			 a licensed motor vehicle fuel dealer (as defined by ORS
			 319.030(6)),
			 and is therefore not licensed with the state of Oregon. A Bulk Distributor must
			 comply with Administrative Rules chapter 735, Division 176.
(4) "Bulk Facility" means a fixed storage
			 location. The primary purpose of a bulk facility is to store fuel that will be
			 distributed to customers' locations. Dispensing fuel at the bulk facility into
			 a vehicle or container is not prohibited, but the fuel may be subject to tax
			 and the bulk facility operator may be required to become licensed as a Use Fuel
			 Seller.
(5) "Cardlock Statement"
			 means the printed detail of customer purchases using a cardlock card. Each
			 statement shall contain:
(a) The card
			 issuer's name and address;
(b) The
			 customer's name and address; and
(c) The transaction activity detailed by card
			 number.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0110 - Use Fuel Record Keeping Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Record Requirements. Every handler of
			 fuel for use in a motor vehicle shall maintain and keep records for a period of
			 three years from the due date of the report or three years from the date the
			 report is filed, whichever is later, as follows:
(a) A purchase journal or other record of
			 fuel received supported by purchase invoices and bills of lading showing
			 delivery location for all use fuel purchases. When the fuel is B20 or greater
			 derived from used cooking oil: the bill of lading, invoice, or delivery ticket
			 shall include certification from the supplier that the biodiesel is derived
			 from 100% used cooking oil as well as the location of the refinery where the
			 biodiesel was manufactured
(b) A
			 record of all bulk fuel sales, use, and transfers;
(c) A physical inventory of bulk fuel storage
			 shall be recorded at the end of business on the last day of each calendar month
			 and preserved for audit purposes. Tank inventory readings may be electronic
			 tank monitor readings or physical stick inventory readings;
(d) Source documents for tank inventory
			 readings for audit purposes (whether manual or electronic readings);
(e) Copies of customer invoices, whether
			 paper or electronic, shall be kept for audit purposes. If tax is collected from
			 use fuel users at the time of sale, fuel invoices must clearly show the amount
			 of use fuel tax collected.
(f)
			 Invoices upon which tax collections are recorded shall be kept separate from
			 other sales invoices;
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0120 - Use Fuel Seller Licensing Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Seller License. Persons who sell fuel for
			 use in a motor vehicle are required to be licensed. They must maintain records
			 of fuel manufactured, purchased, handled, and distributed or sold and must
			 preserve them for three years from the reporting due date or the date the
			 report was filed, whichever is later. Persons who do not sell fuel for use in a
			 motor vehicle are not required to be licensed. They must, however, maintain
			 records of fuel manufactured, purchased, handled, and distributed or sold and
			 include that information with the Motor Vehicle Fuel Dealer report or
			 Registered Bulk Distributor report.
(2) Bond amounts for licensed sellers will be
			 two times the estimated monthly tax liability as determined by the Department.
(a) For new licensees, the bond amount shall
			 be determined by volume sold by prior owner or similar sellers in the area.
(b) In the event there is no
			 reliable data on which to estimate the bond, the seller will post $1,000 bond
			 or deposit, subject to annual review and adjustment.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0130 - Bulk Distributor Registration Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
Every person producing, manufacturing, importing, distributing,
				storing, transporting, or otherwise handling fuel must be registered. They must
				maintain records of fuel produced, imported, distributed, transported, or
				otherwise handled for three years from the reporting due date, or the date the
				report was filed, whichever is later.
Stat. Auth.: ORS
				  184.616,
				  184.619 &
				  319.510 -
				  319.880
Stats. Implemented: ORS
				  319.621,
				  319.665 &
				  319.697
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0140 - Use Fuel User Licensing Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1) License Requirements.
(a) Persons who use fuel as defined in ORS
			 319.520(12) in
			 a motor vehicle, except those excluded in 319.550 and 319.885, must first apply
			 for and obtain a user license and a vehicle emblem for each vehicle;
(b) User licenses are subject to bonding as
			 specified in subsection (4) of this section;
(c) Emblems are issued for specific vehicles
			 on an annual basis; and
(d) ORS
			 319.611(1)
			 imposes a penalty of 25 percent of the tax for using fuel without first
			 obtaining a valid license and vehicle emblem.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0150 - Special Use Fuel Permit Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
Owners of vehicles powered by natural gas or propane may
				purchase an annual permit in lieu of paying the per-gallon use fuel tax. Each
				permit is issued to a specific vehicle and is not transferrable.
(1) Persons who operate a qualifying vehicle
			 must first apply for and obtain a special user permit and a vehicle emblem for
			 each vehicle;
(2) Application for
			 the permit and payment of fees will be made electronically, through a website
			 established for the Department
(3)
			 Emblems are issued for a specific vehicle on an annual basis;
(4) Permit fees are based on vehicle weight
			 as indicated on the registration; and
(5) Permit fees may be prorated as follows,
			 for permit applications received between:
(a)
			 Jan 1 to Mar 31 - 100%.
(b) Apr 1
			 to June 30 - 75%.
(c) July 1 to
			 Sept 30 - 50%.
(d) Oct 1 to Dec 31
			 - 25%.
(e) There is no refund for
			 permits cancelled before the end of the calendar year.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0160 - Use Fuel Reporting Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Fuel is presumed to be used in a taxable
			 manner when sold. Failure to account for non-taxed sales with accurate
			 documentation completed at the time of sale, may result in the assessment of
			 tax on the gallons of fuel sold, along with penalty and interest on the tax
			 that has not been reported and paid.
(2) Every use fuel handler must prepare a
			 report that completely summarizes use fuel gallons sold, distributed, or used
			 during the report period. Schedules are required for each type of operation and
			 fuel sold. Total taxable gallons from each schedule will be carried to the
			 appropriate line on the front page of the report for computation of the tax,
			 penalty and interest as applicable.
(3) Bulk fuel sales or use, both tax paid and
			 tax exempt, must be reported on the forms prescribed by the Department and
			 submitted not later than the 20th day of the succeeding calendar month.
(4) "To report" or "be reported"
			 means a complete report, with all required schedules on forms prescribed by the
			 Department and full remittance of tax must be received by the Department or its
			 designated agent, not later than the 20th of the succeeding calendar month.
(a) All reports and required schedules with
			 100 or more transactions shall be filed electronically in a manner prescribed
			 by the Department. Once a licensee or registrant is required to file their
			 reports electronically, all subsequent reports shall be filed electronically
			 regardless of the number of transactions.
(b) Received is the date the report is
			 physically received by the Department or its designated agent.
(c) When the due date falls on a Saturday, a
			 Sunday, or any recognized state or federal holiday, the report and payment must
			 be received by the Department on or before the next business day.
(d) Computerized report data may be
			 substituted for schedule detail when the dealer has less than 100 transactions
			 and the format is compatible with the prescribed forms.
(e) If an electronic transaction requires the
			 payment of taxes or fees, payment of those taxes or fees within the electronic
			 transaction shall be:
(A) Made through an
			 Automated Clearing House (ACH) debit or credit transaction;
(B) Made in US funds.
Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 176 - USE FUEL TAX › Section 735-176-0170 - Collecting Tax on Sales or Use; Invoice Requirement

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Suppliers may collect tax on deliveries
			 into the bulk tank of an end user at the customer's request, provided the
			 supplier is registered as a third party payer or is a licensed use fuel seller.
(a) Collection of tax at a customer's request
			 does not relieve the customer of the need to be licensed and report.
(b) Taxes collected by a third party payer
			 must be reported and remitted to the Department, in accordance with OAR
			 735-176-0160, on a monthly basis
			 in a format determined by the Department.
(c) The 4% credit available to use fuel
			 sellers is not applicable to bulk fuel sales.