Section 319.700 – Tax as lien against motor vehicle.
The tax and the penalty imposed upon a user of fuel in a motor vehicle by ORS 319.510 to 319.880 shall constitute a lien upon, and shall have the effect of an execution duly levied against, any motor vehicle in connection with which the taxable use is made, attaching at the time of such use. […]
Section 319.720 – Delinquency in payment; notice to debtors of user or seller; report to department.
If a user or seller is delinquent in the payment of any obligation imposed under ORS 319.510 to 319.880, the Department of Transportation may give notice of the amount of such delinquency by registered or certified mail to all persons having in their possession or under their control any credits or other personal property belonging […]
Section 319.730 – Collection of delinquent payment by seizure and sale of motor vehicle.
(1) Whenever any user is delinquent in the payment of any obligation imposed under ORS 319.510 to 319.880, the Department of Transportation may proceed to collect the amount due from the user in the manner prescribed in this section. (2) The department shall seize any motor vehicle subject to the lien provided for by ORS […]
Section 319.740 – Action by Attorney General to collect delinquency; certificate of department as evidence.
(1) Whenever any user or seller is delinquent in the payment of any obligation under ORS 319.510 to 319.880, the Department of Transportation may transmit notice of the delinquency to the Attorney General who shall at once proceed to collect by appropriate legal action the tax and penalty due. (2) In any suit brought to […]
Section 319.742 – Collection of delinquent obligation generally; warrant; judgment lien.
(1) If a person fails to pay in full any obligation due under ORS 319.510 to 319.880, the Department of Transportation may issue a warrant for the amount of the obligation and the cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the debtor by the department at […]
Section 319.744 – Use of collection agency.
(1) The Department of Transportation may engage the services of a collection agency to collect any obligation due to the state under ORS 319.510 to 319.880. The department may engage the services by entering into agreements to pay reasonable charges on a contingent fee or other basis. (2) The department may assign to the collection […]
Section 319.520 – Definitions for ORS 319.510 to 319.880.
As used in ORS 319.510 to 319.880, unless the context clearly indicates a different meaning: (1) “Cardlock card” means a fuel card: (a) Capable of generating an electronic invoice or electronic statement that includes the information required by ORS 319.671 and the applicable fuel tax amount; (b) Issued for a specific vehicle, a specific piece […]
Section 319.660 – Removal of emblem.
Any person whose license has been revoked or canceled pursuant to ORS 319.630 or 319.640, or who is required by ORS 319.650 to notify the Department of Transportation that such person has ceased using fuel within this state in connection with a motor vehicle, immediately shall remove from the motor vehicle on which it is […]
Section 319.525 – Agreements with Indian tribes.
Notwithstanding any other provision of law, the Department of Transportation may enter into agreements with the governing body of any Indian tribe residing on a reservation in Oregon to provide for the administration of the tax imposed under ORS 319.510 to 319.880. [2001 c.305 §2]
Section 319.665 – Seller to collect tax; exceptions; deduction for purchase made with cardlock card.
(1) The seller of fuel for use in a motor vehicle shall collect the tax provided by ORS 319.530 at the time the fuel is sold, unless one of the following situations applies: (a) The Department of Transportation has issued for the vehicle into which the seller delivers or places the fuel a weight identifier […]