OAR 735-170-0140: Motor Vehicle Tax Refunds to License Oregon Motor Vehicle Fuel Dealers for Uncollectible Accounts

(1) Licensed dealers may file an amended report for credit of taxes paid attributable to uncollectible accounts pursuant to ORS 319.192 as appropriate to the type of fuel that is to be refunded. (2) Dealers must follow prepared motor vehicle fuel tax reporting instructions for deductions for uncollectible accounts and provide required supporting documents as prescribed. Failure to provide such required supporting documents constitutes a waiver of all rights to the credit. (3) Upon review and approval of the Amended Reports, the Department will issue a letter authorizing the credit within 90 days after the date of approval.