ORS 319.550: User’s license required to use fuel; exceptions.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) Except as provided in this section, a person may not use fuel in a motor vehicle in this state unless the person holds a valid user’s license. (2) A nonresident may use fuel in a motor vehicle not registered in Oregon for a period not exceeding 30 consecutive days without obtaining a user’s license or the emblem issued under ORS 319.600, if, for all fuel used in a motor vehicle in this state, the nonresident pays to a seller, at the time of the sale, the tax provided in ORS 319.530. (3) A user’s license is not required for a person who uses fuel in a motor vehicle if, for all fuel used in a motor vehicle in this state, the person pays to a seller, at the time of the sale, the tax provided in ORS 319.530. (4) A user’s license is not required for a person who is subject to the weight-mile tax described in ORS 825.474 and 825.476 or the flat fee rate described in ORS 825.480. (5)(a) A user’s license is not required for a person who uses fuel as described in ORS 319.520 (7) in the vehicles specified in this subsection if the person pays to a seller, at the time of the sale, the tax provided in ORS 319.530. (b) Paragraph (a) of this subsection applies to the following vehicles: (A) Motor homes as defined in ORS 801.350. (B) Recreational vehicles as defined in ORS 174.101. (6) A user’s license is not required for a person who uses fuel in a motor vehicle: (a) Metered use by which is subject to the per-mile road usage charge imposed under ORS 319.885; and (b) That also uses fuels subject to ORS 319.510 to 319.880. (7) A user’s license is not required for a person who uses fuel in a motor vehicle on which an emblem issued for the motor vehicle pursuant to ORS 319.535 is displayed. [Amended by 1959 c.188 §3; 1977 c.429 §2; 1985 c.265 §1; 1989 c.992 §25; 1991 c.284 §8; 2008 c.44 §3; 2013 c.781 §16; 2014 c.13 §§3,4; 2019 c.422 §31; 2023 c.400 §3]
Official history and status
History: Note: 319.550 is amended by Enrolled House Bill 3991 (2025 special session). As of the date of publication of the 2025 Edition of the Oregon Revised Statutes, Enrolled House Bill 3991 (2025 special session) is subject to potential referendum petitions that may be filed with the Secretary of State as provided in Article IV, section 1, of the Oregon Constitution. The full text of Enrolled House Bill 3991 (2025 special session) is set forth following 801.610.
Administrative rules citing this section
- OAR 735-176-0100: Definitions — implements
- OAR 735-176-0110: Use Fuel Record Keeping Requirements — implements
- OAR 735-176-0140: Use Fuel User Licensing Requirements — implements
- OAR 735-176-0150: Special Use Fuel Permit Requirements — implements
- OAR 735-176-0160: Use Fuel Reporting Requirements — implements
- OAR 735-176-0170: Collecting Tax on Sales or Use; Invoice Requirement — 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
- OAR 735-176-0200: Use Fuel Tax Credit of Interest on Tax Overpayments — implements
- OAR 735-176-0210: Refunds and Credits of Use Fuel Tax — implements
This rule cites
- ORS 319.600 — resolved
- ORS 319.530 — resolved
- ORS 825.474 — resolved
- 825.476 — resolved
- ORS 825.480 — resolved
- ORS 319.520 — resolved
- ORS 801.350 — resolved
- ORS 174.101 — resolved
- ORS 319.885 — resolved
- ORS 319.510 — resolved
- 319.880 — resolved
- ORS 319.535 — resolved
Cited by
- ORS 319.560: Application for and issuance of user’s license.
- ORS 319.600: Display of emblem.
- ORS 319.611: Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver.
- ORS 319.640: Cancellation of license on request of user.
- ORS 319.690: Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules.
- ORS 319.697: Records required of sellers and users; alternative records for certain users.
- ORS 801.610: “Worker transport bus.”
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html