ORS 319.923: Reconciliation of fuel taxes and per-mile road usage charge.

(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 ORS 319.885 for the reporting period with respect to the subject vehicle, the Department of Transportation shall:

      (a) Debit the person’s per-mile road usage charge account for the reporting period solely for the amount of the difference; or

      (b) If the person makes a direct payment in the amount of the difference to the department, not debit the person’s account for the per-mile road usage charge for the reporting period.

      (2) 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 exceeds the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the department shall not:

      (a) Debit the person’s account for the amount of the per-mile road usage charge owing for the reporting period; or

      (b) Issue a refund to the person or credit the person’s account for the amount of the excess.