{"data":{"id":"us-or/ors-319.923","jurisdiction":"us-or","citation":"ORS 319.923","heading":"Reconciliation of fuel taxes and per-mile road usage charge.","body":"(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:\n      (a) Debit the person’s per-mile road usage charge account for the reporting period solely for the amount of the difference; or\n      (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.\n      (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:\n      (a) Debit the person’s account for the amount of the per-mile road usage charge owing for the reporting period; or\n      (b) Issue a refund to the person or credit the person’s account for the amount of the excess.","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":"a5255e709cadf7315a4b08d4a2266e772eceed1f28c3944310885ab2535709b8","source_id":"us-or","stale":false,"prev":"us-or/ors-319.920","next":"us-or/ors-319.925"},"notice":"GroundRules: Original legal text. Not legal advice."}