ORS 319.260: Exemption of fuel in vehicles coming into or leaving state.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Any person coming into or leaving Oregon in a motor vehicle may transport in the fuel tank of such vehicle motor vehicle fuel for the purpose of operating such motor vehicle, without complying with any of the provisions imposed upon dealers by ORS 319.010 to 319.420. However, if motor vehicle fuel so brought into the state is removed from the fuel tank of the vehicle or used for any purpose other than the propulsion of the vehicle, the person so importing the fuel into this state shall be subject to all the provisions of ORS 319.010 to 319.420 and 319.990 applying to dealers. [Amended by 1987 c.610 §12a]
Administrative rules citing this section
- OAR 735-170-0000: Definitions — implements
- OAR 735-170-0020: Required Tax Report Forms and Report Preparation — implements
- OAR 735-170-0035: Reporting Requirements for Registered Fuel Handlers — implements
- OAR 735-170-0075: Tax Exempt Sales to Indian Tribes — implements
- OAR 735-170-0085: Annual Tribal Certification — implements
This rule cites
- ORS 319.010 — resolved
- 319.420 — resolved
- 319.990 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html