ORS 319.420: ORS 319.510 to 319.880 not affected.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
ORS 319.010 to 319.420 do not affect or repeal any of the provisions of ORS 319.510 to 319.880. [Amended by 2025 c.36 §8]
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
- ORS 319.510 — resolved
- 319.880 — resolved
Cited by
- ORS 319.010: Definitions for ORS 319.010 to 319.420.
- ORS 319.020: Monthly statement by dealer; license tax imposed; rules.
- ORS 319.030: License required for dealer in motor vehicle fuel.
- ORS 319.042: Grounds for refusal to issue dealer license; hearing; records inspection.
- ORS 319.050: Performance bond; hearing.
- ORS 319.051: Conditions for reduced bond amount.
- ORS 319.096: Suspension of license; liability for tax; reinstatement.
- ORS 319.100: Revocation of license.
- ORS 319.120: Remedies cumulative.
- ORS 319.180: Payment of tax; delinquency penalty; interest rates.
- ORS 319.182: Collection of delinquent tax, interest or penalty; warrant; judgment lien.
- ORS 319.184: Use of collection agency.
- ORS 319.200: Assessing tax and penalty where dealer fails to report.
- ORS 319.240: Exemption of export fuel.
- ORS 319.260: Exemption of fuel in vehicles coming into or leaving state.
- ORS 319.275: Liability for taxes, interest and penalties when person importing fuel does not hold license.
- ORS 319.280: Refunds generally.
- ORS 319.320: Refund of tax on fuel used in operation of vehicles over certain roads or private property.
- ORS 319.370: Examinations and investigations; correcting reports and payments.
- ORS 319.375: Limitation on credit for or refund of overpayment and on assessment of additional tax.
- ORS 319.380: Examining books and accounts of carrier of motor vehicle fuel.
- ORS 319.415: Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use.
- ORS 319.417: Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use.
- ORS 319.883: Definitions for ORS 319.883 to 319.946.
- ORS 319.990: Penalties.
- ORS 825.486: Credit for fuel tax.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html