Chapter 319 — Chapter 319

ORS 319.744 Use of collection agency. (1) The Department of Transportation may engage the services of a collection agency to collect any obligation due to the state under ORS 319.510 to 319.880. The department may engage the services by entering into agreements to pay reasonable charges on a contingent fee or other basis

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ORS 319.746 Uncollectible obligation. (1) Any obligation due the state assigned to a collection agency pursuant to ORS 319.744 that remains uncollected for two years after the date of the assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240

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ORS 319.750 [Repealed by 1959 c.188 §44]

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ORS 319.760 Assessment of deficiency; presumption that fuel subject to tax. (1) If the Department of Transportation is not satisfied that a report filed or amount of tax or penalty paid to the state by any user or seller is correct, the department may assess the tax and penalty due based upon any information available to the department

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ORS 319.770 [Repealed by 1959 c.188 §44]

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ORS 319.780 Assessing tax and penalty upon failure to make report. (1) If any user or seller fails to make a report required by ORS 319.510 to 319.880, the Department of Transportation shall make an estimate, based upon any information available to the department, for the month or months with respect to which the user or seller failed to make a report, and assess the tax and penalty due from the user or seller under ORS 319.510 to 319.880

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ORS 319.790 Petition for reassessment. (1) Any user or seller against whom an assessment is made under ORS 319.760 and 319.780 may petition for a reassessment within 30 days after service of notice of the assessment. If a petition is not filed within the 30-day period, the amount of the assessment becomes conclusive

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ORS 319.800 [Repealed by 1959 c.188 §44]

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ORS 319.801 Appeal to circuit court. Any person aggrieved by a finding, order or determination by the Department of Transportation under ORS 319.630 or 319.790 may appeal therefrom to the circuit court of the county in which the person resides. Such appeal shall be taken within 60 days from the date of the entry or making of such order, finding or determination and in the manner provided by law for appeals in actions at law. [1959 c.188 §30]

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ORS 319.810 Time limitation on service of notice of additional tax. Except in the case of an alleged fraudulent report, or neglect or refusal to make a report, no notice of assessment shall be served on the user or seller after three years have expired since the alleged erroneous report was filed or a report should have been filed. [Amended by 1959 c.188 §31]

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ORS 319.820 Refund of tax erroneously or illegally collected. (1) If the Department of Transportation determines any amount of tax or penalty has been paid more than once or has been erroneously or illegally collected, the department shall credit such amount against any amounts then due from the user or seller under ORS 319.510 to 319.880 or 319.990 (4) and shall refund any balance to the user or seller, the successor, administrator or executor of the user or seller

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ORS 319.830 [Repealed by 1959 c.188 §44]

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ORS 319.831 Refund of tax on fuel used in operation of vehicle over certain roads or private property. (1) If a user obtains fuel for use in a motor vehicle in this state and pays the use fuel tax on the fuel obtained, the user may apply for a refund of that part of the use fuel tax paid which is applicable to use of the fuel to propel a motor vehicle

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ORS 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 records of the applicant for such purposes. Failure of the applicant to accede to the demand for such examination constitutes a waiver of all rights to a refund on account of the transaction questioned. [1959 c.188 §36(2)]

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ORS 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

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ORS 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 receptacle on a motor vehicle from which receptacle fuel is supplied to propel such motor vehicle is consumed in propelling such motor vehicle on the highways of this state. [Amended by 1959 c.188 §37]

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ORS 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

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ORS 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 source of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any report, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law. However, the department may authorize examination of such reports by, and the giving of information therein contained to other state officers, or tax officers of another state or the federal government if a reciprocal arrangement exists

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ORS 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

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ORS 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]

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ORS 319.883 Definitions for ORS 319.883 to 319.946. As used in ORS 319.883 to 319.946

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ORS 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

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ORS 319.890 Application for road usage charge program; when additional registration fees to be collected; consultation with vehicle dealers to encourage participation; rules. (1) A person wishing to pay the per-mile road usage charge imposed under ORS 319.885 must apply to the Department of Transportation on a form prescribed by the department

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ORS 319.895 Deposit and distribution of road usage charge moneys. Moneys collected from the road usage charges imposed under ORS 319.885 shall be deposited in the State Highway Fund and allocated for distribution as follows

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ORS 319.900 Department of Transportation to establish methods for recording and reporting mileage. (1) As used in this section, “open system” means an integrated system based on common standards and an operating system that has been made public so that components performing the same function can be readily substituted or provided by multiple providers

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ORS 319.905 Department of Transportation to adopt rules for collecting road usage charge. The Department of Transportation shall provide by rule for the collection of the road usage charges imposed under ORS 319.885, including penalties and interest imposed on delinquent charges. [2013 c.781 §7]

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ORS 319.910 Department of Transportation to establish reporting periods for road usage charge. (1) The Department of Transportation shall establish by rule reporting periods for the road usage charges imposed under ORS 319.885

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ORS 319.915 Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties. (1) As used in this section

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ORS 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

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ORS 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 period with respect to the subject vehicle, the Department of Transportation shall

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ORS 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

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ORS 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

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ORS 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

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ORS 319.940 Violations. (1) A person may not intentionally make a false statement in a report or refund application or when supplying other information required under ORS 319.920 or 319.930

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ORS 319.945 Authority to issue emblems; display. (1) The Department of Transportation may issue an emblem to the registered owner of a subject vehicle to show that the use of fuel in the subject vehicle is exempt from taxation under ORS 319.510 to 319.880

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ORS 319.946 General rulemaking authority for per-mile road usage charge program. In accordance with applicable provisions of ORS chapter 183, the Department of Transportation may adopt any rules the department considers necessary or convenient for the administration of ORS 319.883 to 319.946. [2019 c.428 §11]

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ORS 319.947 Multijurisdictional agreements. The Department of Transportation may enter into agreements with other state departments of transportation, the federal government and Canadian provinces for the purposes of

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ORS 319.950 Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax. (1) The governing body of a city, county or other local government may enact or amend any charter provision, ordinance, resolution or other provision taxing fuel for motor vehicles after submitting the proposed tax to the electors of the local government for their approval

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ORS 319.990 Penalties. (1) Any person who violates any of the provisions of ORS 319.010 to 319.420, or any person who makes any false statement in any statement required by ORS 319.010 to 319.420 for the refund of any money or tax as provided in ORS 319.010 to 319.420, or who collects or causes to be repaid to the person or any person any tax, without being entitled to it under the provisions of ORS 319.010 to 319.420, commits a Class B misdemeanor

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