OAR 735-174-0030: Rules and Special Requirements for Fuel Tax Refunds

(1) Signatures Required on Refund Claims: (a) Individuals must sign their own claims; (b) A partnership claim may be signed by any one of the partners; (c) Claims by business firms or corporations must be signed by an authorized agent; (d) Accountants and other persons assisting in preparation of claims must also sign in the space provided. (e) An agent may sign on an individual’s behalf when a valid power of attorney or guardianship is in effect. (f) An executor of a person’s estate may sign and make a claim for refund of fuels tax when a current letter of transfer to an estate as prescribed by the Department is provided with the refund claim. (g) A refund claim, when filed electronically, may be signed with an electronic signature. “Electronic signature” shall have the same meaning and requirements as defined in ORS 84.004(8). (2) Normally the “Buyer and User” is the person entitled to the refund and is the person or firm named on the invoice. Claims should be made out in the same name as that shown on the invoices. If it is desired to have a claim paid in a name differing from that shown on the purchase invoice, a letter of authorization as prescribed by the Department must be attached and signed by the person to whom the invoice was issued. (3) Power take-off fuel use in motor vehicles as described in ORS 319.280: (a) The refund formula in ORS 319.280(2)(b) does not apply to garbage trucks with power take-off that operates only a dump box, hoist, or other type of lift; (b) Claims must be accompanied by valid purchase invoices to cover the total gallons of motor vehicle fuel purchased. Claimant must also maintain records to show the total gallons of motor vehicle fuel used in each vehicle and the total miles operated by each vehicle. Service station purchase invoices should identify each vehicle by showing the vehicle license plate number, unit number, or description; (c) When motor vehicle fuel is drawn from the claimant’s bulk storage, a detailed record must be kept of all withdrawals, together with beginning and ending inventories, so that a complete accounting may be made of all fuel handled; (d) A summary, showing beginning inventory, receipts, withdrawals, loss or gain, and ending inventory, is to be shown on the claim form in the space provided; (e) Claimants who operate petroleum delivery trucks must maintain records to show the total gallons of petroleum products pumped by each vehicle using power take-off equipment, together with supporting delivery meter readings; (f) Each such refund claim must be made on the current Fuels Tax Refund Claim form as prescribed by the Department. This will be in addition to schedules or work sheets required for other refundable use or equipment. (4) Auxiliary Engines. Fuel used in an auxiliary engine mounted on a licensed motor vehicle (ready mix concrete, refrigeration or air conditioning units, etc.), is considered refundable use if motor vehicle fuel for the auxiliary engine is supplied from a fuel tank, other than the fuel tank that supplies the engine propelling the vehicle. Estimates of refundable use do not qualify for refund. When separate fuel tanks are used, a record of the gallons of fuel delivered into each tank must be kept and purchase invoices covering both tanks must accompany the claim. Motor vehicle fuel used in the operation of an auxiliary engine, mounted on a licensed motor vehicle, supplied from the fuel tank that propels the vehicle, is only considered refundable use if a metering device approved by the Department is used. The metering device must separately measure gallons of fuel used only by the auxiliary engine. (5) Use or disposition of fuel which is not subject to refund: (a) Fuel sold, lost, destroyed, stolen, or given away; (b) Fuel used with respect to which payment of tax to the State of Oregon has not been verified; (c) Fuel used to operate motor vehicles upon public highways with certain exceptions; (d) Fuel used to operate licensed motor vehicles where complete mileage and fuel records required by law and administrative rule are not maintained; (e) Motor vehicle fuel used in snowmobiles or other unlicensed motor vehicles, unless operated on private land. (f) Fuel used while a vehicle is idling.