{"data":{"id":"us-or/ors-319.883","jurisdiction":"us-or","citation":"ORS 319.883","heading":"Definitions for ORS 319.883 to 319.946.","body":"As used in ORS 319.883 to 319.946:\n      (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.\n      (2) “Highway” has the meaning given that term in ORS 801.305.\n      (3) “Lessee” means a person that leases a motor vehicle that is required to be registered in Oregon.\n      (4)(a) “Motor vehicle” has the meaning given that term in ORS 801.360.\n      (b) “Motor vehicle” does not mean a motor vehicle designed to travel with fewer than four wheels in contact with the ground.\n      (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.\n      (6) “Subject vehicle” means a motor vehicle that is the subject of an application approved pursuant to ORS 319.890.\n      (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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors319.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"a8a58dd7a24deb14fceeb3a461a0adc5a730f81cbf80e28b50aaab1083683716","source_id":"us-or","stale":false,"prev":"us-or/ors-319.880","next":"us-or/ors-319.885"},"notice":"GroundRules: Original legal text. Not legal advice."}