OAR 740-055-0110: Fuel Purchase Records and Refunds

(1) All motor carriers must obtain an invoice covering every purchase of motor vehicle fuel and preserve the same for a period of three (3) years subject to inspection by the Department or its representatives at all reasonable times. Fuel Card statements reflecting purchases from retail stations must clearly separate and identify retail and cardlock purchases. Purchases from retail stations require an invoice or receipt from the original seller to be accepted. (2) Such invoice or statement must disclose: (a) Date and location of purchase; (b) From whom purchased; (c) Kind of fuel and number of gallons purchased; (d) Base jurisdiction, license plate number of vehicle enrolled in the weight-mile tax program, temporary pass number, or Special Transportation Permit of the vehicle if fuel is delivered directly into such vehicle; and (e) Amount of fuel tax paid. (3) Motor carriers purchasing fuel in Oregon may claim a credit for Oregon state fuel tax paid at the pump. Carriers shall deduct the amount of fuel tax paid from the highway use tax due on the highway use tax report for the period in which the fuel was purchased. Motor carriers taking a deduction on the highway use tax report for fuel tax paid shall attach a copy of all fuel invoices for which credit is claimed. Carriers who purchase fuel in bulk shall attach to the highway use tax report for the period in which the fuel was dispensed into a motor vehicle copies of invoices from fuel suppliers indicating Oregon state fuel tax paid and fueling records showing fuel dispensed for each motor vehicle. (4) Motor carriers may submit a written request for credit of Oregon state fuel tax paid up to three years after purchase. A written request for credit may be granted for any Oregon fuel tax paid but not deducted from the highway use tax report for the period in which the fuel was purchased. Motor carriers requesting credit must attach copies of all invoices. No such credit will be issued until an audit has been performed. (5) If a credit is issued to an account for Oregon state fuel tax, credits will be refunded in accordance with OAR 740-055-0020. (6) Credits are eligible under ORS 825.486 which is set to be repealed on July 1, 2029, per HB 3991 (2025).