ORS 319.410: Disposition of tax moneys.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) The Department of Transportation shall promptly turn over the license tax to the State Treasurer to be disposed of as provided in ORS 802.110. (2) The revenue from the license tax collected from the use, sale or distribution of aircraft fuel as imposed by ORS 319.020 (2) shall be transferred upon certification of the department to the State Treasurer, who shall credit the certified amount to the State Aviation Account for the purpose of carrying out the provisions of the state aviation laws. [Amended by 1955 c.287 §20; 1961 c.146 §2; 1963 c.226 §3; 1969 c.70 §1; 1983 c.338 §909; 1993 c.741 §29; 1999 c.935 §27; 2005 c.755 §17]
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 802.110 — resolved
- ORS 319.020 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html