Title 29, Revenue and Taxation

(1) On or before July 15 of each year, the Oregon Department of Administrative Services, after consultation with the Department of Transportation and the State Marine Board, shall determine the amount of the motor vehicle fuel tax imposed under ORS 319.010 to 319.420 during the p…

(1) On or after October 3, 1989, and on or before July 15 of each year thereafter, the Oregon Department of Administrative Services, after consultation with the Department of Transportation and the Director of the Oregon Department of Aviation shall estimate, using a methodology …

ORS 319.010 to 319.420 do not affect or repeal any of the provisions of ORS 319.510 to 319.880. [Amended by 2025 c.36 §8]

ORS 319.510 to 319.880 may be cited as the Use Fuel Tax Law. [Amended by 2007 c.71 §93]

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 fue…

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…

(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) to (6) of this section, 100 cubic feet of fuel used or…

(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 subs…

(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 consecutive days without obt…

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 applicati…

(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 …

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 ob…

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…

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…

(1) If any person required to be licensed under ORS 319.550 uses fuel in a motor vehicle in this state at a time when the person does not hold a valid user’s license or does not display a valid authorization or user’s emblem issued by the Department of Transportation, a penalty o…

(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 …

(1) The Department of Transportation may refuse to issue a user’s license or a seller’s license to a person who applies as provided in ORS 319.560 or 319.621 if the department finds that the person: (a) Was the holder of a license revoked under ORS 319.630; (b) Is applying for a …

(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 serv…

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 t…

If any person ceases using fuel within this state in connection with a motor vehicle with respect to which an emblem has been issued pursuant to ORS 319.600 but continues using fuel within this state in connection with another motor vehicle or other motor vehicles, the person sha…

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 re…

(1) The seller of fuel for use in a motor vehicle shall collect the tax provided by ORS 319.530 at the time the fuel is sold, unless one of the following situations applies: (a) The Department of Transportation has issued for the vehicle into which the seller delivers or places t…

(1) The seller of fuel for any purpose shall make a duplicate invoice for every sale of fuel for any purpose and shall retain one copy and give the other copy to the user. The Department of Transportation may prescribe the form of the invoice. The invoice shall show: (a) The sell…

Except as provided in ORS 319.692, the seller of fuel for use in a motor vehicle shall report to the Department of Transportation on or before the 20th day of each month, the amount of fuel sold, during the preceding calendar month, subject to the tax imposed under ORS 319.530 or…

The seller of fuel for use in a motor vehicle shall remit to the Department of Transportation with each report required by ORS 319.675 all the tax due on the amount of fuel sold less four percent, which the seller shall retain. [1959 c.188 §15; 1977 c.429 §6]

(1) Except as provided in subsection (2) of this section and ORS 319.692, each user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall, on or before the 20th day of each month, file with the Department of Transportation a report showing the amount of fuel …

(1) Whenever in the judgment of the Department of Transportation the average monthly tax to be paid by a use fuel seller or user will be less than $300, the department may authorize the seller or user to file quarterly tax reports in lieu of the monthly tax reports required by OR…

(1) Except as provided in subsection (2) of this section, if any user or seller is delinquent in remitting the tax provided by ORS 319.530 on the date specified in ORS 319.675, 319.681, 319.690 or 319.692, a penalty of 10 percent of the amount of the tax due shall be added to the…

(1) Every user of fuel in a motor vehicle required to be licensed under ORS 319.550 shall keep a record of fuel used and be prepared to prove that all the tax due and payable on fuel used has been paid. An invoice, described in ORS 319.671, properly filled out, is proof that any …

The tax and the penalty imposed upon a user of fuel in a motor vehicle by ORS 319.510 to 319.880 shall constitute a lien upon, and shall have the effect of an execution duly levied against, any motor vehicle in connection with which the taxable use is made, attaching at the time …

If a user or seller is delinquent in the payment of any obligation imposed under ORS 319.510 to 319.880, the Department of Transportation may give notice of the amount of such delinquency by registered or certified mail to all persons having in their possession or under their con…

(1) Whenever any user is delinquent in the payment of any obligation imposed under ORS 319.510 to 319.880, the Department of Transportation may proceed to collect the amount due from the user in the manner prescribed in this section. (2) The department shall seize any motor vehic…

(1) Whenever any user or seller is delinquent in the payment of any obligation under ORS 319.510 to 319.880, the Department of Transportation may transmit notice of the delinquency to the Attorney General who shall at once proceed to collect by appropriate legal action the tax an…

(1) If a person fails to pay in full any obligation due under ORS 319.510 to 319.880, the Department of Transportation may issue a warrant for the amount of the obligation and the cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the debtor by t…

(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 b…

(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. (2) ORS 293.245 applies to any obligation d…

(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. (2) If a seller f…

(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 …

(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. …

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 …

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 19…

(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 o…

(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: (a) In another state, if the…

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 depart…

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.

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, tha…

(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 Dep…

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 …

(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. (2) No person shall intentionally collect, or attempt to collect or receive a refund of a tax or penalty paid to the Department of Tran…

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] PER-MILE R…