Section 465.127 – Disposition of fees; administrative expenses; other uses.
All moneys received by the Department of Revenue under ORS 465.101 to 465.131 shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445. After payment of administration expenses incurred by the department in the administration of ORS 465.101 to 465.131 and of refunds or credits arising from erroneous […]
Section 465.131 – Fee imposed by ORS 465.104 in addition to fees established by local government.
The fee imposed by ORS 465.104 is in addition to all other state, county or municipal fees on a petroleum product. [1989 c.833 §148]
Section 465.140
[Amended by 1989 c.846 §12; renumbered 105.570 in 1989]
Section 465.101 – Definitions for ORS 465.101 to 465.131.
As used in ORS 465.101 to 465.131: (1) “Bulk facility” means a facility, including pipeline terminals, refinery terminals, rail and barge terminals and associated underground and aboveground tanks, connected or separate, from which petroleum products are withdrawn from bulk and delivered into a cargo tank or barge used to transport those products. (2) “Cargo tank” […]
Section 465.104 – Fees for petroleum product delivery or withdrawals; exceptions; registration of facility operators.
(1) The seller of a petroleum product withdrawn from a bulk facility, on withdrawal from bulk of the petroleum product, shall collect from the person who orders the withdrawal a petroleum products withdrawal delivery fee in the maximum amount of $10. (2) Any person who imports petroleum products in a cargo tank or a barge […]
Section 465.106 – Amount of fee to be set by State Fire Marshal; rules.
The State Fire Marshal shall establish by rule the amount of the fee required under ORS 465.104 necessary to provide funding for the state’s oil, hazardous material and hazardous substance emergency response program, as described in ORS 465.127. [1993 c.707 §3]
Section 465.111 – Department of Revenue to collect fee; exemption from fee of protected petroleum products.
(1) The Department of Revenue shall collect the fee imposed under ORS 465.104. (2) Any petroleum product which the Constitution or laws of the United States prohibit the state from taxing is exempt from the fee imposed under ORS 465.104. [1989 c.833 §142]
Section 465.112 – Amounts held in trust; enforcement.
(1) Every seller of a petroleum product withdrawn from a bulk facility required to collect the fee imposed by ORS 465.101 to 465.131 is deemed to hold the same in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner and at the time provided by […]
Section 465.114 – Extension of time for paying fee; interest on extended payment.
The Department of Revenue for good cause may extend, for not to exceed one month, the time for payment of the fee due under ORS 465.101 to 465.131. The extension may be granted at any time if a written request is filed with the department within or prior to the period for which the extension […]
Section 465.117 – Records of petroleum products transactions; inspection by Department of Revenue.
(1) Each operator of a bulk facility and each person who imports petroleum products into this state shall keep at the person’s registered place of business complete and accurate records of any petroleum products sold, purchased by or brought in or caused to be brought in to the place of business. (2) The Department of […]