Oregon · Through 2025 Edition

ORS 319.883: Definitions for ORS 319.883 to 319.946.

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” means a person that leases a motor vehicle that is required to be registered in Oregon.
      (4)(a) “Motor vehicle” has the meaning given that term in ORS 801.360.
      (b) “Motor vehicle” does not mean a motor vehicle designed to travel with fewer than four wheels in contact with the ground.
      (5) “Registered owner” means a person, other than a vehicle dealer that holds a certificate issued under ORS 822.020, that is required to register a motor vehicle in Oregon.
      (6) “Subject vehicle” means a motor vehicle that is the subject of an application approved pursuant to ORS 319.890.
      (7) “Vehicle dealer” means a person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS 822.005.

Where this section sits in the code

08 - Revenue and Taxation
29. Revenue and Taxation
Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes

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” means a person that leases a motor vehicle that is required to be registered in Oregon.

(4)(a) “Motor vehicle” has the meaning given that term in ORS 801.360.

(b) “Motor vehicle” does not mean a motor vehicle designed to travel with fewer than four wheels in contact with the ground.

(5) “Registered owner” means a person, other than a vehicle dealer that holds a certificate issued under ORS 822.020, that is required to register a motor vehicle in Oregon.

(6) “Subject vehicle” means a motor vehicle that is the subject of an application approved pursuant to ORS 319.890.

(7) “Vehicle dealer” means a person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS 822.005.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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