OAR 735-170: Fuel Licenses And Records
18 rules in Division 170, Chapter 735 (Department of Transportation, Driver and Motor Vehicle Services Division).
- OAR 735-170-0000: Definitions
- OAR 735-170-0010: Records Required
- OAR 735-170-0015: Records Required for Registered Fuel Handlers
- OAR 735-170-0020: Required Tax Report Forms and Report Preparation
- OAR 735-170-0035: Reporting Requirements for Registered Fuel Handlers
- OAR 735-170-0040: Tax Report Filing Dates
- OAR 735-170-0045: Motor Vehicle Fuel Tax Waiver of Late Payment Penalties
- OAR 735-170-0050: Transactions Which May Be Classed as Export Sales
- OAR 735-170-0075: Tax Exempt Sales to Indian Tribes
- OAR 735-170-0085: Annual Tribal Certification
- OAR 735-170-0090: Exemption Certificates
- OAR 735-170-0100: Fuel Lost or Destroyed — Tax Exemption Requirements
- OAR 735-170-0105: Performance Bond Requirements
- OAR 735-170-0110: Evidence Demonstrating that a Dealer did not Intend to Avoid Paying Taxes for Purposes of Determining the Bond Amount
- OAR 735-170-0115: Change in Ownership or Cancellation of License
- OAR 735-170-0120: Notice of Suspension/Revocation — Method of Delivery
- OAR 735-170-0130: Motor Vehicle Fuel Tax Credit of Interest on Tax Overpayments
- OAR 735-170-0140: Motor Vehicle Tax Refunds to License Oregon Motor Vehicle Fuel Dealers for Uncollectible Accounts