USE FUEL TAX
- Section 319.510 - Short title
- Section 319.520 - Definitions for ORS 319.510 to 319.880
- Section 319.525 - Agreements with Indian tribes
- Section 319.530 - Imposition of tax; rate; fuel unit equivalents
- Section 319.535 - Special use fuel license fee; application; emblem
- Section 319.540 - [Repealed]
- Section 319.550 - User's license required to use fuel; exceptions
- Section 319.560 - Application for and issuance of user's license
- Section 319.570 - Faithful performance bond
- Section 319.580 - Deposit in lieu of bond
- Section 319.590 - Release of surety
- Section 319.600 - Display of emblem
- Section 319.610 - [Repealed]
- Section 319.611 - Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver
- Section 319.620 - [Repealed]
- Section 319.621 - Seller's license
- Section 319.628 - Grounds for refusal to issue user's or seller's license; hearing; records inspection
- Section 319.630 - Revocation of license; reissue of license
- Section 319.640 - Cancellation of license on request of user
- Section 319.650 - Notifying department upon ceasing to use fuel in connection with motor vehicle
- Section 319.660 - Removal of emblem
- Section 319.665 - Seller to collect tax; exceptions; deduction for purchase made with cardlock card
- Section 319.670 - [Renumbered]
- Section 319.671 - When invoices required; contents
- Section 319.675 - Seller's report to department; rules
- Section 319.680 - [Repealed]
- Section 319.681 - Payment of tax by seller
- Section 319.690 - Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules
- Section 319.692 - Quarterly reports if average monthly tax under $300; when annual reports authorized
- Section 319.694 - Penalty for delinquency in remitting tax; waiver; interest rates
- Section 319.697 - Records required of sellers and users; alternative records for certain users
- Section 319.700 - Tax as lien against motor vehicle
- Section 319.710 - [Repealed]
- Section 319.720 - Delinquency in payment; notice to debtors of user or seller; report to department
- Section 319.730 - Collection of delinquent payment by seizure and sale of motor vehicle
- Section 319.740 - Action by Attorney General to collect delinquency; certificate of department as evidence
- Section 319.742 - Collection of delinquent obligation generally; warrant; judgment lien
- Section 319.744 - Use of collection agency
- Section 319.746 - Uncollectible obligation
- Section 319.750 - [Repealed]
- Section 319.760 - Assessment of deficiency; presumption that fuel subject to tax
- Section 319.770 - [Repealed]
- Section 319.780 - Assessing tax and penalty upon failure to make report
- Section 319.790 - Petition for reassessment
- Section 319.800 - [Repealed]
- Section 319.801 - Appeal to circuit court
- Section 319.810 - Time limitation on service of notice of additional tax
- Section 319.820 - Refund of tax erroneously or illegally collected
- Section 319.830 - [Repealed]
- Section 319.831 - Refund of tax on fuel used in operation of vehicle over certain roads or private property
- Section 319.835 - Investigation of refund applications
- Section 319.840 - Enforcement; rules and regulations
- Section 319.850 - Presumption of use; rules
- Section 319.860 - Producers, distributors and others to keep records; examining books and records
- Section 319.870 - Results of investigations to be private
- Section 319.875 - Prohibitions
- Section 319.880 - Disposition of moneys