OAR 735-174-0000: General Provisions for Fuels Tax Refunds

(1) “ODOT Fuels Tax Group” or “Department” means the organizational unit within the Oregon Department of Transportation or its designated agent that is primarily charged with the administration of ORS 319.010 through 319.880 on behalf of the State of Oregon. (2) Motor Vehicle Fuel — Gasoline. Oregon law provides that any person who has purchased motor vehicle fuel and who has paid any tax, either directly or indirectly, levied under the provisions of ORS 319.010 through 319.430, shall be entitled to a refund when such motor vehicle fuel is exported from the state (under certain conditions) or is used by the claimant for certain purposes. To obtain the refund, the claim must be filed within the prescribed time limits in ORS 319.290 on forms supplied by the Department. (a) The claim must be accompanied by the original invoices or reasonable facsimiles approved by the Department, showing purchase of the fuel. (b) For claims filed after July 1, 2015 using an electronic claim form, invoices may be provided electronically. (A) For bulk fuel purchases, provide the supplier name, date, gallons, and invoice number. (B) For cardlock purchases, you may attach an electronic copy of your cardlock statement. (C) For individual invoices, you may scan the invoices and attach them to the refund claim form or fax them within 7 days of submitting the claim. (3) Special fuels — Diesel Oil, Propane, etc. Refunds of any tax paid on use fuel shall be processed as prescribed in OAR 735-174-0020(2)(j) and subject to the conditions provided in ORS 319.831 and 319.835.