GroundRules
ORS 319.681: Payment of tax by seller.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON