MOTOR VEHICLE FUEL AND AIRCRAFT FUEL TAXES
- Section 319.010 - Definitions for ORS 319.010 to 319.430
- Section 319.020 - Monthly statement by dealer; license tax imposed; rules
- Section 319.023 - Distribution of certain aircraft fuel tax moneys; applications; reports; rules
- Section 319.025 - [Repealed]
- Section 319.030 - License required for dealer in motor vehicle fuel
- Section 319.040 - Application for and issuance of dealer's license
- Section 319.042 - Grounds for refusal to issue dealer license; hearing; records inspection
- Section 319.050 - Performance bond; hearing
- Section 319.051 - Conditions for reduced bond amount
- Section 319.052 - Conditions for increased bond amount; request and conditions for reduction; rules
- Section 319.053 - Amount of bond when twice license tax is less than $1,000
- Section 319.060 - Deposit in lieu of bond
- Section 319.070 - Release of surety
- Section 319.080 - Additional bond or deposit
- Section 319.090 - Immediate collection of tax and interest; penalties; waiver
- Section 319.096 - Suspension of license; liability for tax; reinstatement
- Section 319.098 - Contesting license suspension
- Section 319.100 - Revocation of license
- Section 319.102 - Notice to dealers of suspension or revocation of another dealer's license; rules
- Section 319.110 - Cancellation of license on request of dealer or when licensee no longer a dealer
- Section 319.120 - Remedies cumulative
- Section 319.125 - Change of ownership; cancellation of license
- Section 319.130 - [Repealed]
- Section 319.140 - [Repealed]
- Section 319.150 - [Repealed]
- Section 319.160 - [Repealed]
- Section 319.170 - [Repealed]
- Section 319.180 - Payment of tax; delinquency penalty; interest rates
- Section 319.182 - Collection of delinquent tax, interest or penalty; warrant; judgment lien
- Section 319.184 - Use of collection agency
- Section 319.186 - Uncollectible tax, interest or penalty
- Section 319.190 - Monthly statement of dealer; penalty; rules
- Section 319.192 - Refund to dealer of uncollectible taxes; rules
- Section 319.200 - Assessing tax and penalty where dealer fails to report
- Section 319.210 - Billing purchasers
- Section 319.220 - Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited
- Section 319.230 - Transporting motor vehicle fuel in bulk
- Section 319.240 - Exemption of export fuel
- Section 319.245 - Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules
- Section 319.250 - Exemption of certain sales to Armed Forces; reports
- Section 319.260 - Exemption of fuel in vehicles coming into or leaving state
- Section 319.270 - Exemption of fuel sold or distributed to dealers
- Section 319.275 - Liability for taxes, interest and penalties when person importing fuel does not hold license
- Section 319.280 - Refunds generally
- Section 319.290 - Limitation on applications for refunds
- Section 319.300 - Seller to give invoice for each purchase made by person entitled to refund
- Section 319.310 - Claims for refunds may be required to be under oath; investigation of claims
- Section 319.320 - Refund of tax on fuel used in operation of vehicles over certain roads or private property
- Section 319.330 - Refunds to purchasers of fuel for aircraft
- Section 319.340 - [Repealed]
- Section 319.350 - [Repealed]
- Section 319.360 - [Repealed]
- Section 319.370 - Examinations and investigations; correcting reports and payments
- Section 319.375 - Limitation on credit for or refund of overpayment and on assessment of additional tax
- Section 319.380 - Examining books and accounts of carrier of motor vehicle fuel
- Section 319.382 - Agreements for refunds to Indian tribes
- Section 319.390 - Records to be kept by dealers; inspection of records
- Section 319.400 - Records to be kept three years
- Section 319.410 - Disposition of tax moneys
- Section 319.415 - Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use
- Section 319.417 - Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use
- Section 319.420 - ORS 319.510 to 319.880 not affected
- Section 319.430 - Savings clause