§ 319.010 Definitions for ORS 319.010 to 319.430
§ 319.020 Monthly statement by dealer; license tax imposed; rules
§ 319.023 Distribution of certain aircraft fuel tax moneys; applications; reports; rules
§ 319.030 License required for dealer in motor vehicle fuel
§ 319.040 Application for and issuance of dealers license
§ 319.042 Grounds for refusal to issue dealer license; hearing; records inspection
§ 319.050 Performance bond; hearing
§ 319.051 Conditions for reduced bond amount
§ 319.052 Conditions for increased bond amount; request and conditions for reduction; rules
§ 319.053 Amount of bond when twice license tax is less than $1,000
§ 319.060 Deposit in lieu of bond
§ 319.070 Release of surety
§ 319.080 Additional bond or deposit
§ 319.090 Immediate collection of tax and interest; penalties; waiver
§ 319.096 Suspension of license; liability for tax; reinstatement
§ 319.098 Contesting license suspension
§ 319.100 Revocation of license
§ 319.102 Notice to dealers of suspension or revocation of another dealers license; rules
§ 319.110 Cancellation of license on request of dealer or when licensee no longer a dealer
§ 319.120 Remedies cumulative
§ 319.125 Change of ownership; cancellation of license
§ 319.180 Payment of tax; delinquency penalty; interest rates
§ 319.182 Collection of delinquent tax, interest or penalty; warrant; judgment lien
§ 319.184 Use of collection agency
§ 319.186 Uncollectible tax, interest or penalty
§ 319.190 Monthly statement of dealer; penalty; rules
§ 319.192 Refund to dealer of uncollectible taxes; rules
§ 319.200 Assessing tax and penalty where dealer fails to report
§ 319.210 Billing purchasers
§ 319.220 Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited
§ 319.230 Transporting motor vehicle fuel in bulk
§ 319.240 Exemption of export fuel
§ 319.245 Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules
§ 319.250 Exemption of certain sales to Armed Forces; reports
§ 319.260 Exemption of fuel in vehicles coming into or leaving state
§ 319.270 Exemption of fuel sold or distributed to dealers
§ 319.275 Liability for taxes, interest and penalties when person importing fuel does not hold license
§ 319.280 Refunds generally
§ 319.290 Limitation on applications for refunds
§ 319.300 Seller to give invoice for each purchase made by person entitled to refund
§ 319.310 Claims for refunds may be required to be under oath; investigation of claims
§ 319.320 Refund of tax on fuel used in operation of vehicles over certain roads or private property
§ 319.330 Refunds to purchasers of fuel for aircraft
§ 319.370 Examinations and investigations; correcting reports and payments
§ 319.375 Limitation on credit for or refund of overpayment and on assessment of additional tax
§ 319.380 Examining books and accounts of carrier of motor vehicle fuel
§ 319.382 Agreements for refunds to Indian tribes
§ 319.390 Records to be kept by dealers; inspection of records
§ 319.400 Records to be kept three years
§ 319.410 Disposition of tax moneys
§ 319.415 Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use
§ 319.417 Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use
§ 319.420 ORS 319.510 to 319.880 not affected
§ 319.430 Savings clause

Terms Used In Oregon Statutes > Chapter 319 > Motor Vehicle Fuel and Aircraft Fuel Taxes

  • Any other state: includes any state and the District of Columbia. See Oregon Statutes 174.100
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • County court: includes board of county commissioners. See Oregon Statutes 174.100
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Statute: A law passed by a legislature.