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- ORS 319.010 · Definitions for ORS 319.010 to 319.420.
- ORS 319.020 · Monthly statement by dealer; license tax imposed; rules.
- ORS 319.023 · Distribution of certain aircraft fuel tax moneys; applications; reports; rules.
- ORS 319.025 · [1991 c.863 §18; repealed by 1991 c.863 §21]
- ORS 319.030 · License required for dealer in motor vehicle fuel.
- ORS 319.040 · Application for and issuance of dealer’s license.
- ORS 319.042 · Grounds for refusal to issue dealer license; hearing; records inspection.
- ORS 319.050 · Performance bond; hearing.
- ORS 319.051 · Conditions for reduced bond amount.
- ORS 319.052 · Conditions for increased bond amount; request and conditions for reduction; rules.
- ORS 319.053 · Amount of bond when twice license tax is less than $1,000.
- ORS 319.060 · Deposit in lieu of bond.
- ORS 319.070 · Release of surety.
- ORS 319.080 · Additional bond or deposit.
- ORS 319.090 · Immediate collection of tax and interest; penalties; waiver.
- ORS 319.096 · Suspension of license; liability for tax; reinstatement.
- ORS 319.098 · Contesting license suspension.
- ORS 319.100 · Revocation of license.
- ORS 319.102 · Notice to dealers of suspension or revocation of another dealer’s license; rules.
- ORS 319.110 · Cancellation of license on request of dealer or when licensee no longer a dealer.
- ORS 319.120 · Remedies cumulative.
- ORS 319.125 · Change of ownership; cancellation of license.
- ORS 319.130 · [Repealed by 1987 c.610 §23]
- ORS 319.140 · [Amended by 1959 c.505 §3; 1987 c.158 §50a; 1987 c.610 §3; repealed by 1989 c.664 §6]
- ORS 319.150 · [Repealed by 1989 c.664 §6]
- ORS 319.160 · [Amended by 1957 c.209 §3; 1959 c.505 §4; 1967 c.359 §691; 1987 c.610 §4; repealed by 1989 c.664 §6]
- ORS 319.170 · [Amended by 1987 c.610 §5; repealed by 1989 c.664 §6]
- ORS 319.180 · Payment of tax; delinquency penalty; interest rates.
- ORS 319.182 · Collection of delinquent tax, interest or penalty; warrant; judgment lien.
- ORS 319.184 · Use of collection agency.
- ORS 319.186 · Uncollectible tax, interest or penalty.
- ORS 319.190 · Monthly statement of dealer; penalty; rules.
- ORS 319.192 · Refund to dealer of uncollectible taxes; rules.
- ORS 319.200 · Assessing tax and penalty where dealer fails to report.
- ORS 319.210 · Billing purchasers.
- ORS 319.220 · Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited.
- ORS 319.230 · Transporting motor vehicle fuel in bulk.
- ORS 319.240 · Exemption of export fuel.
- ORS 319.245 · Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules.
- ORS 319.250 · Exemption of certain sales to Armed Forces; reports.
- ORS 319.260 · Exemption of fuel in vehicles coming into or leaving state.
- ORS 319.270 · Exemption of fuel sold or distributed to dealers.
- ORS 319.275 · Liability for taxes, interest and penalties when person importing fuel does not hold license.
- ORS 319.280 · Refunds generally.
- ORS 319.290 · Limitation on applications for refunds.
- ORS 319.300 · Seller to give invoice for each purchase made by person entitled to refund.
- ORS 319.310 · Claims for refunds may be required to be under oath; investigation of claims.
- ORS 319.320 · Refund of tax on fuel used in operation of vehicles over certain roads or private property.
- ORS 319.330 · Refunds to purchasers of fuel for aircraft.
- ORS 319.340 · [Amended by 1959 c.203 §1; repealed by 1979 c.344 §11]
- ORS 319.350 · [Amended by 1971 c.118 §1; repealed by 1979 c.344 §11]
- ORS 319.360 · [Amended by 1957 c.209 §8; repealed by 1979 c.344 §11]
- ORS 319.370 · Examinations and investigations; correcting reports and payments.
- ORS 319.375 · Limitation on credit for or refund of overpayment and on assessment of additional tax.
- ORS 319.380 · Examining books and accounts of carrier of motor vehicle fuel.
- ORS 319.382 · Agreements for refunds to Indian tribes.
- ORS 319.390 · Records to be kept by dealers; inspection of records.
- ORS 319.400 · Records to be kept three years.
- ORS 319.410 · Disposition of tax moneys.
- ORS 319.415 · Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use.
- ORS 319.417 · Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use.
- ORS 319.420 · ORS 319.510 to 319.880 not affected.
- ORS 319.430 · [Repealed by 2025 c.36 §9]
- ORS 319.510 · Short title.
- ORS 319.520 · Definitions for ORS 319.510 to 319.880.
- ORS 319.525 · Agreements with Indian tribes.
- ORS 319.530 · Imposition of tax; rate; fuel unit equivalents.
- ORS 319.535 · Special use fuel license fee; application; emblem.
- ORS 319.540 · [Repealed by 1959 c.188 §44]
- ORS 319.550 · User’s license required to use fuel; exceptions.
- ORS 319.560 · Application for and issuance of user’s license.
- ORS 319.570 · Faithful performance bond.
- ORS 319.580 · Deposit in lieu of bond.
- ORS 319.590 · Release of surety.
- ORS 319.600 · Display of emblem.
- ORS 319.610 · [Repealed by 1959 c.188 §44]
- ORS 319.611 · Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver.
- ORS 319.620 · [Amended by 1955 c.476 §1; repealed by 1959 c.188 §44]
- ORS 319.621 · Seller’s license.
- ORS 319.628 · Grounds for refusal to issue user’s or seller’s license; hearing; records inspection.
- ORS 319.630 · Revocation of license; reissue of license.
- ORS 319.640 · Cancellation of license on request of user.
- ORS 319.650 · Notifying department upon ceasing to use fuel in connection with motor vehicle.
- ORS 319.660 · Removal of emblem.
- ORS 319.665 · Seller to collect tax; exceptions; deduction for purchase made with cardlock card.
- ORS 319.670 · [Amended by 1959 c.188 §9; renumbered 319.621]
- ORS 319.671 · When invoices required; contents.
- ORS 319.675 · Seller’s report to department; rules.
- ORS 319.680 · [Repealed by 1959 c.188 §44]
- ORS 319.681 · Payment of tax by seller.
- ORS 319.690 · Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules.
- ORS 319.692 · Quarterly reports if average monthly tax under $300; when annual reports authorized.
- ORS 319.694 · Penalty for delinquency in remitting tax; waiver; interest rates.
- ORS 319.697 · Records required of sellers and users; alternative records for certain users.
- ORS 319.700 · Tax as lien against motor vehicle.
- ORS 319.710 · [Repealed by 1959 c.188 §44]
- ORS 319.720 · Delinquency in payment; notice to debtors of user or seller; report to department.
- ORS 319.730 · Collection of delinquent payment by seizure and sale of motor vehicle.
- ORS 319.740 · Action by Attorney General to collect delinquency; certificate of department as evidence.
- ORS 319.742 · Collection of delinquent obligation generally; warrant; judgment lien.