§ 319.510 Short title
§ 319.520 Definitions for ORS 319.510 to 319.880
§ 319.525 Agreements with Indian tribes
§ 319.530 Imposition of tax; rate; fuel unit equivalents
§ 319.535 Special use fuel license fee; application; emblem
§ 319.550 Users license required to use fuel; exceptions
§ 319.560 Application for and issuance of users license
§ 319.570 Faithful performance bond
§ 319.580 Deposit in lieu of bond
§ 319.590 Release of surety
§ 319.600 Display of emblem
§ 319.611 Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver
§ 319.621 Sellers license
§ 319.628 Grounds for refusal to issue users or sellers license; hearing; records inspection
§ 319.630 Revocation of license; reissue of license
§ 319.640 Cancellation of license on request of user
§ 319.650 Notifying department upon ceasing to use fuel in connection with motor vehicle
§ 319.660 Removal of emblem
§ 319.665 Seller to collect tax; exceptions; deduction for purchase made with cardlock card
§ 319.671 When invoices required; contents
§ 319.675 Sellers report to department; rules
§ 319.681 Payment of tax by seller
§ 319.690 Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules
§ 319.692 Quarterly reports if average monthly tax under $300; when annual reports authorized
§ 319.694 Penalty for delinquency in remitting tax; waiver; interest rates
§ 319.697 Records required of sellers and users; alternative records for certain users
§ 319.700 Tax as lien against motor vehicle
§ 319.720 Delinquency in payment; notice to debtors of user or seller; report to department
§ 319.730 Collection of delinquent payment by seizure and sale of motor vehicle
§ 319.740 Action by Attorney General to collect delinquency; certificate of department as evidence
§ 319.742 Collection of delinquent obligation generally; warrant; judgment lien
§ 319.744 Use of collection agency
§ 319.746 Uncollectible obligation
§ 319.760 Assessment of deficiency; presumption that fuel subject to tax
§ 319.780 Assessing tax and penalty upon failure to make report
§ 319.790 Petition for reassessment
§ 319.801 Appeal to circuit court
§ 319.810 Time limitation on service of notice of additional tax
§ 319.820 Refund of tax erroneously or illegally collected
§ 319.831 Refund of tax on fuel used in operation of vehicle over certain roads or private property
§ 319.835 Investigation of refund applications
§ 319.840 Enforcement; rules and regulations
§ 319.850 Presumption of use; rules
§ 319.860 Producers, distributors and others to keep records; examining books and records
§ 319.870 Results of investigations to be private
§ 319.875 Prohibitions
§ 319.880 Disposition of moneys
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Terms Used In Oregon Statutes > Chapter 319 > Use Fuel Tax

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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.
  • Executor: A male person named in a will to carry out the decedent
  • 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
  • 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.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Personal property: All property that is not real property.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
  • Violate: includes failure to comply. See Oregon Statutes 174.100