Section 319.940 – Violations.
(1) A person may not intentionally make a false statement in a report or refund application or when supplying other information required under ORS 319.920 or 319.930. (2) A person may not intentionally apply for, receive or attempt to receive a refund under ORS 319.925 or 319.930 to which the person is not entitled. (3) […]
Section 319.945 – Authority to issue emblems; display.
(1) The Department of Transportation may issue an emblem to the registered owner of a subject vehicle to show that the use of fuel in the subject vehicle is exempt from taxation under ORS 319.510 to 319.880. (2) An emblem issued under this section shall be displayed: (a) In a conspicuous place on the subject […]
Section 319.946 – General rulemaking authority for per-mile road usage charge program.
In accordance with applicable provisions of ORS chapter 183, the Department of Transportation may adopt any rules the department considers necessary or convenient for the administration of ORS 319.883 to 319.946. [2019 c.428 §11] Note: See note under 319.883.
Section 319.947 – Multijurisdictional agreements.
The Department of Transportation may enter into agreements with other state departments of transportation, the federal government and Canadian provinces for the purposes of: (1) Conducting joint research relating to road usage charges and development programs on a multistate basis; (2) Furthering the development and operation of single state or multistate road usage charge pilot […]
Section 319.950 – Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax.
(1) The governing body of a city, county or other local government may enact or amend any charter provision, ordinance, resolution or other provision taxing fuel for motor vehicles after submitting the proposed tax to the electors of the local government for their approval. (2) The governing body of a local government that imposes a […]
Section 319.990 – Penalties.
(1) Any person who violates any of the provisions of ORS 319.010 to 319.430, or any person who makes any false statement in any statement required by ORS 319.010 to 319.430 for the refund of any money or tax as provided in ORS 319.010 to 319.430, or who collects or causes to be repaid to […]
Section 319.835 – Investigation of refund applications.
The Department of Transportation may investigate refund applications and gather and compile such information in regard to the applications as it considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasions. The department may, in order to establish the validity of any application, examine the books and […]
Section 319.923 – Reconciliation of fuel taxes and per-mile road usage charge.
(1) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle is less than the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting […]
Section 319.840 – Enforcement; rules and regulations.
The Department of Transportation hereby is charged with the enforcement of the provisions of ORS 319.510 to 319.880 and 319.990 (4), and hereby is authorized to prescribe, adopt and enforce rules and regulations relating to the administration and enforcement thereof.
Section 319.925 – Refunds for overpayment; grant of refund as credit.
(1) The Department of Transportation shall provide a refund to a registered owner or lessee that has overpaid the per-mile road usage charge imposed under ORS 319.885. (2) The department may provide by rule that the refund under this section be granted as a credit against future per-mile road usage charges incurred by the registered […]