ORS 319.535: Special use fuel license fee; application; emblem.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) In lieu of paying the per-gallon tax on the use of fuel in a motor vehicle imposed under ORS 319.530, a person may pay to the Department of Transportation annually, for each motor vehicle that consumes natural gas or propane, a special use fuel license fee computed under subsection (2) of this section based on the following schedule: ______________________________________________________________________________ COMBINED WEIGHT BASE (Pounds) 0 - 10,000 $60 10,001 - 26,000 $300 26,001 and above $400 ______________________________________________________________________________ (2) The special use fuel license fee equals the applicable base amount from the schedule in subsection (1) of this section multiplied by the use fuel tax rate imposed under ORS 319.530 in effect at the time of payment, divided by 12 cents. (3)(a) A person wishing to pay the special use fuel license fee shall apply to the department on a form prescribed by the department and shall include such information as the department requires. (b) Upon receipt of a complete and valid application under this subsection, the department shall issue to the applicant without charge an emblem for display on the motor vehicle to which the application relates. (c) An emblem issued under this section that is displayed in a conspicuous place on the motor vehicle for which the emblem is issued shall be accepted by a seller of fuel as proof of exemption from the per-gallon tax imposed under ORS 319.530. [2014 c.13 §2]
Administrative rules citing this section
- OAR 735-176-0100: Definitions — implements
- OAR 735-176-0110: Use Fuel Record Keeping Requirements — implements
- OAR 735-176-0180: Tax Forgiveness of Biodiesel and Biodiesel Blends Made From Used Cooking Oil — implements
- OAR 735-176-0190: Requesting Reassessment; Use Fuel Waiver of Late Payment Penalties — implements
This rule cites
- ORS 319.530 — resolved
Cited by
- ORS 319.550: User’s license required to use fuel; exceptions.
- ORS 319.671: When invoices required; contents.
- ORS 319.675: Seller’s report to department; rules.
- ORS 366.739: Allocation of moneys to counties and cities generally.
- ORS 367.173: Moneys that may be used for payment of grant anticipation revenue bonds.
- ORS 367.605: Source of funds to secure Highway User Tax Bonds.
- ORS 801.610: “Worker transport bus.”
- ORS 802.125: Transfer of all-terrain vehicle fuel taxes or special use fuel license fees.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html