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Home » US Law » 2021 Oregon Revised Statutes » Volume : 08 - Revenue and Taxation » Title 29 Revenue and Taxation » Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes » USE FUEL TAX

US Law

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 319.525 – 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 319.530 – Imposition of tax; rate.

(1) To compensate this state partially for the use of its highways, an excise tax hereby is imposed at the rate of 34 cents per gallon on the use of fuel in a motor vehicle. (2) Except as otherwise provided in subsections (3) and (4) of this section, 100 cubic feet of fuel used or […]

Section 319.535 – Special use fuel license fee; application; emblem.

(1) In lieu of paying the per-gallon tax on the use of fuel in a motor vehicle imposed under ORS 319.530, a person may pay to the Department of Transportation annually, for each motor vehicle that consumes natural gas or propane, a special use fuel license fee computed under subsection (2) of this section based […]

Section 319.550 – User’s license required to use fuel; exceptions.

(1) Except as provided in this section, a person may not use fuel in a motor vehicle in this state unless the person holds a valid user’s license. (2) A nonresident may use fuel in a motor vehicle not registered in Oregon for a period not exceeding 30 days without obtaining a user’s license or […]

Section 319.560 – Application for and issuance of user’s license.

A user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall apply to the Department of Transportation for a user’s license upon forms prescribed by the department and shall set forth such information as the department may require. On receipt of the application, the department may issue to the applicant […]

Section 319.570 – Faithful performance bond.

(1) At the time of filing the application for a user’s license, the Department of Transportation may require the user of fuel in a motor vehicle to file with the department, in such form as shall be prepared by the department, a bond duly executed by the user as principal with a corporate surety authorized […]

Section 319.580 – Deposit in lieu of bond.

In lieu of any bond or bonds in total amount as fixed under ORS 319.570, any user may deposit with the Department of Transportation, under such terms and conditions as the department may prescribe, a like amount of lawful money of the United States or negotiable bonds or other obligations of the United States, the […]

Section 319.590 – Release of surety.

Any surety on a bond furnished by a user as provided in ORS 319.570 shall be released and discharged from any and all liability to the state accruing on the bond after the expiration of 60 days from the date upon which the surety has lodged with the Department of Transportation a written request to […]

Section 319.600 – Display of emblem.

Except as provided in ORS 319.550, a user of fuel in a motor vehicle shall display an emblem in a conspicuous place on each motor vehicle in connection with which fuel is used. Each such emblem shall be issued without charge by the Department of Transportation upon application by a person holding an uncanceled or […]

Section 319.621 – Seller’s license.

(1) No person shall sell fuel for use in a motor vehicle in this state unless the person holds a valid seller’s license. (2) A person shall apply to the Department of Transportation for a seller’s license upon forms prescribed, prepared and furnished by the department. No charge shall be made for the license. The […]

Section 319.630 – Revocation of license; reissue of license.

(1) The Department of Transportation may revoke the license of a user or seller if the user or seller fails to comply with any provision of ORS 319.510 to 319.880 or any rule or regulation adopted under ORS 319.510 to 319.880. Before revoking the license the department shall serve written notice on the person ordering […]

Section 319.640 – Cancellation of license on request of user.

If any person to whom a license has been issued pursuant to ORS 319.550 to 319.600 ceases using fuel within this state for a period of six months, the person shall immediately request in writing that the Department of Transportation cancel the license. On receipt of the request the department shall cancel the license.

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 […]