Oregon Administrative Rules › Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION › Division 170 - FUEL LICENSES AND RECORDS › Section 735-170-0000 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Best Available
			 Information" means any data or information that can be used to determine tax
			 due including calculated projections or averages based on prior reports or data
			 from other sources as determined by the Department.
(2) "Bill of Lading" means a document issued
			 by the terminal operator that lists goods being shipped and specifies the terms
			 of their transport.
(3) "Delivery
			 Tag" means the delivery receipt or other record of a delivery.
(4) "Electronic signature" shall have the
			 same meaning and requirements as defined in ORS
			 84.004(8).
(5) "Ethanol Blended Gasoline"
			 means ethanol has been blended with gasoline and is intended for use in a motor
			 vehicle. This product is defined as motor vehicle fuel and is a taxable
			 product.
(6) To "Export" means to
			 have ownership title to motor vehicle fuel or aircraft fuel from locations
			 within Oregon, at the time it is delivered to locations outside Oregon by any
			 means of transport, other than in the fuel tank of a motor vehicle for the
			 purpose of propelling motor vehicle or aircraft except as provided in ORS
			 319.330.
(7) "Cause to be Exported" means to have
			 ownership title to motor vehicle fuel or aircraft fuel, at your order, request
			 or solicitation, at the time it is exported from the State of Oregon by any
			 means of transport, other than motor vehicle fuel exported from Oregon in the
			 fuel tank of a motor vehicle used for the propulsion of the motor vehicle.
(8) "Ex-Tax" means that the tax is
			 not included in the price of the fuel.
(9) "Failure to Report" means any tax report
			 and payment not received by the Department on or before the due date of the
			 next subsequent report.
(10) To
			 "Import" means to have ownership title to motor vehicle fuel or aircraft fuel
			 from locations outside of Oregon, at the time it is brought into the State of
			 Oregon by any means of transport, other than motor vehicle fuel brought into
			 Oregon in the fuel tank of a motor vehicle used for the propulsion of the motor
			 vehicle.
(11) "Cause to be
			 Imported" means to have ownership title to motor vehicle fuel or aircraft fuel,
			 at your order, request or solicitation, at the time it is brought into the
			 State of Oregon by any means of transport, other than motor vehicle fuel
			 brought into Oregon in the fuel tank of a motor vehicle used for the propulsion
			 of the motor vehicle.
(12)
			 "Invoice" means the receipt or other record of a sale transaction that
			 describes an itemized list of goods shipped specifying the price and terms of
			 sale as defined in OAR
			 735-170-0010.
(13) "ODOT Fuels Tax Group" or "Department"
			 means the organizational unit within the Oregon Department of Transportation or
			 its agent that is primarily charged with the administration of ORS
			 319.010 through
			 319.880 on behalf of the State
			 of Oregon.
(14) "Performing the
			 Acts of a Dealer" means that the dealer is conducting business in Oregon as
			 defined in ORS 319.010(6).
(15) "Properly Licensed" means
			 that the person or entity "performing the acts of a dealer" is legally licensed
			 under the "true name" and legally authorized to conduct business in Oregon per
			 Oregon law.
(16) "Registered Fuel
			 Handler" includes but is not limited to fuel transporters, biodiesel producers,
			 ethanol producers, and terminal operators who handle fuel products. It does not
			 include dealers in Motor Vehicle Fuel or Use Fuel Sellers licensed by the state
			 of Oregon.
(17) "Terminal Position
			 Holder" means a dealer who owns terminal storage inventory in Oregon.
(18) "True Name" means the name
			 that is authorized per Oregon law to conduct business in
			 Oregon.
Stat. Auth.: ORS
				  184.616,
				  184.619 &
				  319.010 -
				  319.880
Stats. Implemented: ORS
				  319.010 -
				  319.430