ORS 802.125: Transfer of all-terrain vehicle fuel taxes or special use fuel license fees.

(1) The Department of Transportation shall transfer to the State Parks and Recreation Department amounts described in subsection (2) of this section that are paid to the Department of Transportation and determined by the department to be paid with respect to fuel used by Class I, Class II, Class III and Class IV all-terrain vehicles in off-highway operation.

      (2) The amounts referred to in subsection (1) of this section are:

      (a) Amounts paid as motor vehicle fuel tax under ORS 319.020 and 319.530 that are not refunded; and

      (b) Special use fuel license fees paid under ORS 319.535.

      (3) The Department of Transportation shall determine the amount of moneys to be transferred under this section at quarterly intervals.