Oregon Administrative Code

735-170-0105 Performance Bond Requirements (1) Licensed dealers are required to maintain a bond amount that is twice the estimated monthly licensed tax. Twice the dealer’s estimated monthly license tax as determined by the Department is computed as follows: (a) Prior to becoming …

735-170-0110 Evidence Demonstrating that a Dealer did not Intend to Avoid Paying Taxes for Purposes of Determining the Bond Amount (1) The following factors will be taken into consideration for the purposes of determining whether the dealer did not intend to avoid payment of lice…

735-170-0115 Change in Ownership or Cancellation of License (1) A licensed dealer must notify the Department in writing of a change in ownership or cancellation of a license as described in ORS 319.125 before the next report is due. Performing the acts of a dealer without being p…

735-170-0120 Notice of Suspension/Revocation — Method of Delivery (1) Each licensed dealer must provide the Department, by mail, with current contact information for the purpose of notification of license suspension. (2) The contact information as described in section (1) of this…

735-170-0130 Motor Vehicle Fuel Tax Credit of Interest on Tax Overpayments (1) The Department may allow interest credit for overpayments of motor vehicle fuel tax up to the amount of interest paid for underpayments of tax during any given audit period. (2) For purposes of ORS 319…

735-170-0140 Motor Vehicle Tax Refunds to License Oregon Motor Vehicle Fuel Dealers for Uncollectible Accounts (1) Licensed dealers may file an amended report for credit of taxes paid attributable to uncollectible accounts pursuant to ORS 319.192 as appropriate to the type of fue…

735-174-0000 General Provisions for Fuels Tax Refunds (1) “ODOT Fuels Tax Group” or “Department” means the organizational unit within the Oregon Department of Transportation or its designated agent that is primarily charged with the administration of ORS 319.010 through 319.880 o…

735-174-0010 Tax Refunds on the Use of Gasoline and Other Motor Vehicle Fuels (1) General Use and Certain Export Claims. Each such refund claim must be made on the current Fuels Tax Refund Claim form as prescribed by the Department for refund claims of motor vehicle fuel for gene…

735-174-0020 Records and Invoice Requirements (1) A tax refund claimant must retain records to substantiate a claim. Failure of the claimant to maintain required records and provide them for examination by the Department constitutes a waiver of all rights to the refund. (2) The f…

735-174-0030 Rules and Special Requirements for Fuel Tax Refunds (1) Signatures Required on Refund Claims: (a) Individuals must sign their own claims; (b) A partnership claim may be signed by any one of the partners; (c) Claims by business firms or corporations must be signed by …

735-174-0035 Additional Information to Substantiate a Refund Claim (1) The Department will give a claimant written notice of the need to provide any additional records available as further proof of the validity of the refund claim. The Department will also give a claimant written…

735-174-0040 Tax Refunds on Use of Gasoline and Other Motor Vehicle Fuels in Motor Boats (1) The refund of tax on fuel used in motor boats is limited to fuel used for commercial purposes. (2) Marked invoices and consumption records, if fueled from a bulk tank, are required to sup…

735-174-0045 Tax Refunds for Use of Gasoline and Other Motor Vehicle Fuels in Aircraft (1) The refund of tax on gasoline used in aircraft is limited to the person who purchased and used the fuel in an aircraft. (2) If the aircraft is fueled from a bulk tank, marked invoices and c…

735-176-0100 Definitions (1) “Biodiesel” means a fuel comprised of mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats, designated B100, and meeting the requirements of ASTM D 6751. (2) “Biodiesel blend” means a blend of biodiesel fuel meeting A…

735-176-0110 Use Fuel Record Keeping Requirements (1) Record Requirements. Every handler of fuel for use in a motor vehicle shall maintain and keep records for a period of three years from the due date of the report or three years from the date the report is filed, whichever is l…

735-176-0120 Use Fuel Seller Licensing Requirements (1) Seller License. Persons who sell fuel for use in a motor vehicle are required to be licensed. They must maintain records of fuel manufactured, purchased, handled, and distributed or sold and must preserve them for three year…

735-176-0130 Bulk Distributor Registration Requirements Every person producing, manufacturing, importing, distributing, storing, transporting, or otherwise handling fuel must be registered. They must maintain records of fuel produced, imported, distributed, transported, or otherw…

735-176-0140 Use Fuel User Licensing Requirements (1) License Requirements. (a) Persons who use fuel as defined in ORS 319.520(12) in a motor vehicle, except those excluded in 319.550 and 319.885, must first apply for and obtain a user license and a vehicle emblem for each vehicl…

735-176-0150 Special Use Fuel Permit Requirements Owners of vehicles powered by natural gas or propane may purchase an annual permit in lieu of paying the per-gallon use fuel tax. Each permit is issued to a specific vehicle and is not transferrable. (1) Persons who operate a qual…

735-176-0160 Use Fuel Reporting Requirements (1) Fuel is presumed to be used in a taxable manner when sold. Failure to account for non-taxed sales with accurate documentation completed at the time of sale, may result in the assessment of tax on the gallons of fuel sold, along wit…

735-176-0170 Collecting Tax on Sales or Use; Invoice Requirement (1) Suppliers may collect tax on deliveries into the bulk tank of an end user at the customer’s request, provided the supplier is registered as a third party payer or is a licensed use fuel seller. (a) Collection of…

735-176-0180 Tax Forgiveness of Biodiesel and Biodiesel Blends Made From Used Cooking Oil (1) To be eligible for the tax forgiveness in ORS 319.530 (5), biodiesel must meet the requirements of ASTM D 6751 and be derived from 100% used cooking oil. (2) To be eligible for the tax f…

735-176-0190 Requesting Reassessment; Use Fuel Waiver of Late Payment Penalties (1) If a user, seller, or bulk distributor disagrees with an action of the Department, they may request reassessment of the determination in writing within 30 days of the date of the notice. Notice ty…

735-176-0200 Use Fuel Tax Credit of Interest on Tax Overpayments (1) The Department may allow interest credit for overpayments of use fuel tax up to the amount of interest paid for underpayments of tax during any given audit period. (2) For purpose of ORS 319.694(3)(b) and this r…

735-176-0210 Refunds and Credits of Use Fuel Tax (1) Refunds of use fuel tax are allowed in the following circumstances: (a) Fuel is used in another state and is also taxed by that state (proof of payment of tax to other state is required); (b) Fuel is used on private property in…

736-001-0000 Notice of Proposed Rules Prior to the adoption, amendment or repeal of any permanent rule, the Oregon Parks and Recreation Commission shall give notice of the intended action: (1) In the Secretary of State's Bulletin referred to in ORS 183.360 at least 21 days before…

736-001-0005 Model Rules of Procedure The Oregon Parks and Recreation Commission hereby adopts the Attorney General's Model Rules of Procedure under the Administrative Procedures Act as amended and effective October 3, 2001. [ED. NOTE: The full text of the Attorney General's Mode…

736-001-0030 Fees for Public Records Fees to recover costs in making public records available for inspection may be charged by the Oregon Parks and Recreation Department: (1) Fees, shall be based on actual costs for personnel, materials, and record delivery and shall be as follow…

736-002-0010 State Park Cooperating Associations (1) Pursuant to ORS 390.121 to 390.150, the director of the Oregon State Parks and Recreation Department is authorized to enter into agreements with cooperating associations, which are private, non-profit scientific, historic or ed…

736-002-0015 Working with Donor Organizations Authority and Purpose (1) Oregon Laws 2013, chapter 299, section 2 authorizes the director of the Oregon State Parks and Recreation Department to enter into agreements with private, nonprofit organizations by which the organizations s…

736-002-0020 Criminal Records Checks Purpose. OAR 736-002-0020 to 736-002-0160 and OAR 125-007-0200 to 125-007-0030 control the Department’s acquisition of information about a subject individual’s criminal history through criminal records checks or other means and its use of that…

736-002-0030 Definitions For purposes of OAR 736-002-0020 to 736-002-0160, the definitions in ORS 390.005 and OAR 125-007-0210 shall apply. In addition, the following definitions apply: (1) “Authorized Designee” means a Department employee authorized to obtain, review or process …

736-002-0038 Designated Positions: Authorized Designee and Contact Person (1) Appointment. (a) The Director or the Director's designee shall designate the positions that include the responsibilities of an authorized designee, contact person, or both. (b) Appointment to one of the…

736-002-0042 Criminal Records Check Process (1) Disclosure of Information by Subject Individual. (a) Preliminary to a criminal records check, a subject individual shall complete and sign the OPRD Criminal Records Request and, if requested by the Department, a fingerprint card. Th…

736-002-0050 Preliminary Fitness Determination. (1) An authorized designee may conduct a preliminary fitness determination if the Department is interested in hiring or appointing a subject individual on a preliminary basis, pending a final fitness determination. (2) If an authori…

736-002-0052 Hiring or Appointing on a Preliminary Basis (1) The Department may hire or appoint a subject individual on a preliminary basis if an authorized designee has approved the subject individual on the basis of a preliminary fitness determination under OAR 736-002-0050 and…

736-002-0058 Final Fitness Determination (1) If the Department elects to conduct a criminal records check, an authorized designee shall make a final fitness determination about a subject individual based on information provided by the subject individual under OAR 736-002-0042(1),…

736-002-0070 Crimes Considered The Department with consider a conviction of any crimes or offenses as provided in OAR 125-007-0270. Statutory/Other Authority: 390.131, 390.140, 181A.195, 390.200 & ORS 390.124 Statutes/Other Implemented: 181A.195 & 390.200 History: PRD 2-2018, ame…

736-002-0102 Appealing a Fitness Determination (1) A subject individual may contest a final fitness determination made under OAR 736-002-0058 that he or she is not fit to hold a position with or provide services to the Department as an employee, contractor, licensee, or volunteer…

736-002-0150 Recordkeeping, Confidentiality, and Retention (1) Recordkeeping: (a) An authorized designee shall document a preliminary or final fitness determination, or the closing of a fitness determination file in writing. (b) Written documentation of preliminary or final fitne…

736-002-0160 Fees (1) The Department may charge a fee for acquiring criminal offender information for use in making a fitness determination. The fee shall not exceed the actual cost of aquiring criminal offender information on the subject individual. (2) The Department shall not …

736-002-0170 Outdoor Recreation Advisory Council: Membership and Function (1) The purpose of the Outdoor Recreation Advisory Council (council) is to support the Oregon Office of Outdoor Recreation's (OREC)’s duty to promote and facilitate efforts to coordinate outdoor recreation …

736-003-0005 Willamette River Greenway Plan (1) On June 30, 1975, the Oregon Transportation Commission approved the Willamette River Greenway Plan for submission to the Land Conservation and Development Commission. This action constitutes the adoption of an administrative rule by…

736-004-0005 Purpose of Rule This rule establishes the procedures and requirements used by the Oregon Parks and Recreation Department (OPRD) when allocating ATV Account monies to public and privately-owned land managers, ATV clubs and organizations; procedures for All-Terrain Veh…

736-004-0010 Statutory Authority (1) ORS 390.585 authorizes the Oregon Parks and Recreation Department to adopt rules and establish procedures to be used when OPRD allocates ATV Account money to public and privately-owned land managers, ATV clubs and organizations. (2) OAR 736-00…

736-004-0015 Definitions For purposes of this division, the following definitions shall apply: (1) "Acquisition" means the gaining of real property rights for public use by donation or purchase including, but not limited to, fee title or easements. (2) “Approved Course Provider” …

736-004-0020 ATV Grant Program: Apportionment of Monies Monies in the All-Terrain Vehicle Account shall be used for the following purposes: (1) Planning, promoting and implementing a statewide all-terrain vehicle program including the acquisition, development and maintenance of a…

736-004-0025 Grant Application Eligibility and Requirements (1) Eligibility for funding assistance: (a) Public agencies: Federal land managers, state agencies, Tribes, and local governments that have the responsibility, or are capable of, providing a service to ATV users on lands…

736-004-0030 Project Administration (1) Applications: (a) A current ATV grant application is required for consideration of ATV funding; (b) OPRD will provide information regarding application deadlines and public meetings through available media sources and on the OPRD — ATV webs…

736-004-0035 Establishment of the ATV Advisory Committee (1) The commission shall appoint the ATV-AC and the ATV-Grant Subcommittee established by ORS 390.565. In appointing the first members to the ATV-AC, the commission shall specify the end of the term of office for each membe…