For the purposes of the proper administration of ORS § 319.510 to 319.880 and 319.990 (4) and to prevent evasion of the tax imposed by ORS § 319.530, it shall be presumed, until the contrary is established under such reasonable rules as the Department of Transportation may adopt, that all fuel received into or delivered into any receptacle on a motor vehicle from which receptacle fuel is supplied to propel such motor vehicle is consumed in propelling such motor vehicle on the highways of this state. [Amended by 1959 c.188 § 37]

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