Section 319.860 – Producers, distributors and others to keep records; examining books and records.
(1) Every person producing, manufacturing, importing, distributing, storing, transporting or otherwise handling fuel shall maintain and keep in this state for a period of not less than three years such records, receipts, invoices and other pertinent papers in such form as the Department of Transportation may require. (2) The department may examine during normal business […]
Section 319.870 – Results of investigations to be private.
It is unlawful for the Department of Transportation, or any person having an administrative duty under ORS 319.510 to 319.880, to divulge the business affairs, operations, or information obtained by an investigation of records and equipment of any user or other person visited or examined in the discharge of official duty, or the amount or […]
Section 319.875 – Prohibitions.
(1) No person shall intentionally make a false statement in any report, petition or application required or permitted by ORS 319.510 to 319.880. (2) No person shall intentionally collect, or attempt to collect or receive a refund of a tax or penalty paid to the Department of Transportation under ORS 319.510 to 319.880 to which […]
Section 319.880 – Disposition of moneys.
All money received by the Department of Transportation pursuant to ORS 319.510 to 319.880 shall be turned over promptly to the State Treasurer and shall be disposed of as provided in ORS 802.110. [Amended by 1955 c.287 §22; 1961 c.146 §3; 1969 c.70 §2; 1983 c.338 §910]
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 319.840 – 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 319.850 – Presumption of use; rules.
For the purposes of the proper administration of ORS 319.510 to 319.880 and 319.990 (4) and to prevent evasion of the tax imposed by ORS 319.530, it shall be presumed, until the contrary is established under such reasonable rules as the Department of Transportation may adopt, that all fuel received into or delivered into any […]
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 […]