ORS 319.681: Payment of tax by seller.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
The seller of fuel for use in a motor vehicle shall remit to the Department of Transportation with each report required by ORS 319.675 all the tax due on the amount of fuel sold less four percent, which the seller shall retain. [1959 c.188 §15; 1977 c.429 §6]
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 319.675 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors319.html