Section 319.052 – Conditions for increased bond amount; request and conditions for reduction; rules.
(1) The Department of Transportation shall increase a dealer’s bond filed under ORS 319.050 to an amount that is equivalent to twice the dealer’s estimated monthly license tax, as determined by the department, or $1 million, whichever is less, if, within a 24-month period, the dealer: (a) Was late three or more times in filing […]
Section 319.053 – Amount of bond when twice license tax is less than $1,000.
If the amount that is equivalent to twice the amount of a dealer’s estimated monthly license tax, as determined by the Department of Transportation, is an amount that is less than $1,000, the bond amount required by ORS 319.050, 319.051 or 319.052 shall be $1,000. [2003 c.52 §5] Note: See note under 319.051.
Section 319.060 – Deposit in lieu of bond.
In lieu of the bond or bonds in total amount as fixed under ORS 319.050, 319.051, 319.052 or 319.053, any dealer may deposit with the State Treasurer, under such terms and conditions as the Department of Transportation may prescribe, a like amount of lawful money of the United States or bonds or other obligations of […]
Section 319.070 – Release of surety.
Any surety on a bond furnished by a dealer as provided in ORS 319.050 shall be released and discharged from any and all liability to the state accruing on such bond after the expiration of 30 days from the date upon which the surety has lodged with the Department of Transportation a written request to […]
Section 319.080 – Additional bond or deposit.
The Department of Transportation may require a dealer to give a new or additional surety bond or to deposit additional securities of the character specified in ORS 319.060 if, in its opinion, the security of the surety bond theretofore filed by the dealer, or the market value of the properties deposited as security by the […]
Section 319.090 – Immediate collection of tax and interest; penalties; waiver.
(1) If any dealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and bond and securing the license required by ORS 319.030, the license tax provided in ORS 319.020 shall immediately be due and payable on account of all motor vehicle fuel so sold, distributed or used. (2) Except as […]
Section 319.096 – Suspension of license; liability for tax; reinstatement.
(1) The Department of Transportation may, prior to a hearing, suspend the license of a motor vehicle fuel dealer who refuses or neglects to comply with the provisions of ORS 319.010 to 319.430 until the dealer complies with the provisions of ORS 319.010 to 319.430. (2) Upon suspension of a dealer’s license under subsection (1) […]
Section 319.010 – Definitions for ORS 319.010 to 319.430.
As used in ORS 319.010 to 319.430, unless the context requires otherwise: (1) “Aircraft” means every contrivance now known, or hereafter invented, used or designed for navigation of or flight in the air, operated or propelled by the use of aircraft fuel. (2) “Aircraft fuel” means any gasoline and any other inflammable or combustible gas […]
Section 319.020 – Monthly statement by dealer; license tax imposed; rules.
(1) Subject to subsections (2) to (4) of this section, in addition to the taxes otherwise provided for by law, every dealer engaging in the dealer’s own name, or in the name of others, in the first sale, use or distribution of motor vehicle fuel or aircraft fuel or withdrawal of motor vehicle fuel or […]
Section 319.023 – Distribution of certain aircraft fuel tax moneys; applications; reports; rules.
(1) The following amounts shall be distributed in the manner prescribed in this section: (a) Any amount of tax on aircraft fuel usable in aircraft operated by turbine engines that is computed on a basis in excess of one cent per gallon and any amount of tax on all other aircraft fuel that is computed […]