Section 319.920 – Reporting requirement.
(1) On a date determined by the Department of Transportation under ORS 319.910, the registered owner or lessee of a subject vehicle shall report the metered use by the subject vehicle and pay to the department the per-mile road usage charge due under ORS 319.885 for the reporting period. (2) Unless a registered owner or […]
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 319.925 – 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 […]
Section 319.930 – Refund applications.
(1) A registered owner or lessee that has paid the per-mile road usage charge imposed under ORS 319.885 may apply to the Department of Transportation for a refund for metered use of a road, thoroughfare or property in private ownership. (2) An application for a refund under this section must be submitted to the department […]
Section 319.935 – Investigation of refund applications.
(1) The Department of Transportation may investigate a refund application submitted under ORS 319.930 and gather and compile such information related to the application as the department considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasion. (2) The department may, in order to establish the validity […]
Section 319.883 – Definitions for ORS 319.883 to 319.946.
As used in ORS 319.883 to 319.946: (1) “Fuel taxes” means motor vehicle fuel taxes imposed under ORS 319.010 to 319.430 and taxes imposed on the use of fuel in a motor vehicle under ORS 319.510 to 319.880. (2) “Highway” has the meaning given that term in ORS 801.305. (3) “Lessee” means a person that […]
Section 319.885 – Per-mile road usage charge.
(1)(a) Except as provided in paragraph (b) of this subsection, the registered owner of a subject vehicle shall pay a per-mile road usage charge for metered use by the subject vehicle of the highways in Oregon. (b) During the term of a lease, the lessee of a subject vehicle shall pay the per-mile road usage […]