ORS 319.510: Short title.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
ORS 319.510 to 319.880 may be cited as the Use Fuel Tax Law. [Amended by 2007 c.71 §93]
Administrative rules citing this section
- OAR 735-176-0100: Definitions — implements
- OAR 735-176-0110: Use Fuel Record Keeping Requirements — implements
This rule cites
- ORS 319.510 — resolved
- 319.880 — resolved
Cited by
- ORS 319.420: ORS 319.510 to 319.880 not affected.
- ORS 319.520: Definitions for ORS 319.510 to 319.880.
- ORS 319.525: Agreements with Indian tribes.
- ORS 319.550: User’s license required to use fuel; exceptions.
- ORS 319.570: Faithful performance bond.
- ORS 319.611: Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver.
- ORS 319.628: Grounds for refusal to issue user’s or seller’s license; hearing; records inspection.
- ORS 319.630: Revocation of license; reissue of license.
- ORS 319.690: Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules.
- ORS 319.694: Penalty for delinquency in remitting tax; waiver; interest rates.
- ORS 319.700: Tax as lien against motor vehicle.
- ORS 319.720: Delinquency in payment; notice to debtors of user or seller; report to department.
- ORS 319.730: Collection of delinquent payment by seizure and sale of motor vehicle.
- ORS 319.740: Action by Attorney General to collect delinquency; certificate of department as evidence.
- ORS 319.742: Collection of delinquent obligation generally; warrant; judgment lien.
- ORS 319.744: Use of collection agency.
- ORS 319.780: Assessing tax and penalty upon failure to make report.
- ORS 319.820: Refund of tax erroneously or illegally collected.
- ORS 319.840: Enforcement; rules and regulations.
- ORS 319.850: Presumption of use; rules.
- ORS 319.860: Producers, distributors and others to keep records; examining books and records.
- ORS 319.870: Results of investigations to be private.
- ORS 319.875: Prohibitions.
- ORS 319.880: Disposition of moneys.
- ORS 319.883: Definitions for ORS 319.883 to 319.946.
- ORS 319.945: Authority to issue emblems; display.
- ORS 319.990: Penalties.
- ORS 801.610: “Worker transport bus.”
- ORS 825.484: Effect of carrier tax law on other taxes; offset of fees or taxes erroneously paid.
- ORS 825.486: Credit for fuel tax.
- OAR 735-176-0100: Definitions
- OAR 735-176-0170: Collecting Tax on Sales or Use; Invoice Requirement
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html