OAR 735-170-0085: Annual Tribal Certification

(1) For an Indian tribe, Tribal entity, or Tribal member entity to be eligible to purchase motor vehicle fuel exempt from the license tax imposed under ORS 319.020 (1) (b), the Indian tribe, prior to January 1 of each calendar year, must submit the following to the ODOT Fuels Tax Group: (a) A letter, on tribal letterhead, signed by an authorized member stating: (A) The tribe has enacted a tribal tax on the distribution of motor vehicle fuel at the same rate as the license tax imposed under ORS 319.020 (1) (b), and; (B) The tribe uses the revenue generated by the tribal tax in accordance with Article IX, section 3a, of the Oregon Constitution. (b) A copy of the tribal tax ordinance; (c) A list of service stations operated on the Indian tribe’s reservation or trust land. The list must include: (A) The name of the qualified service station operator (Indian tribe, tribal entity, tribal member entity); (B) Physical address of the service station; (C) Types of fuel sold. (2) The letter and required attachments may be submitted by regular mail and sent to: Oregon Department of Transportation Fuels Tax Group MS 21 355 Capitol St NE Salem, OR 97301 Or by e-mail to ODOTFuelsTax@odot.state.or.us (3) The ODOT Fuels Tax Group will post and maintain a list of certified Indian tribes, tribal entities, and Tribal member entities eligible to purchase tax exempt Motor Vehicle Fuel on their website, https://fuelstax.oregon.gov .