Title 29, Revenue and Taxation

As used in ORS 319.883 to 319.946: (1) “Fuel taxes” means motor vehicle fuel taxes imposed under ORS 319.010 to 319.420 and taxes imposed on the use of fuel in a motor vehicle under ORS 319.510 to 319.880. (2) “Highway” has the meaning given that term in ORS 801.305. (3) “Lessee”…

(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. (b) During the term of a lease, the lessee of a subject vehicle shall …

(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. (2) The department shall approve a valid and complete application submitted under this section if: (a) The a…

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: (1) 50 percent to the Department of Transportation. (2) 30 percent to counties for distribution as provided in ORS 366.76…

(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. (2)(a) The Department of…

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] Note: See second note under 319.883.

(1) The Department of Transportation shall establish by rule reporting periods for the road usage charges imposed under ORS 319.885. (2) Reporting periods established under this section may vary according to the facts and circumstances applicable to classes of registered owners, …

(1) As used in this section: (a) “Certified service provider” means an entity that has entered into an agreement with the Department of Transportation under ORS 367.806 for reporting metered use by a subject vehicle or for administrative services related to the collection of per-…

(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…

(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 …

(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. (2) The department may provide by rule that the refund under this section be granted as a credit against future …

(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. (2) An application for a refund under this …

(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 wit…

(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. (2) A person may not intentionally apply for, receive or attempt to receive a refund under ORS 319.925 or 319.930…

(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. (2) An emblem issued under this section shall be displayed: (a) In a con…

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] Note: See second note under 319.883.

The Department of Transportation may enter into agreements with other state departments of transportation, the federal government and Canadian provinces for the purposes of: (1) Conducting joint research relating to road usage charges and development programs on a multistate basi…

(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. (2) T…

(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 r…