Oregon Statutes 825.486 – Credit for fuel tax
Any tax paid under ORS § 319.010 to 319.430 or 319.510 to 319.880 on motor vehicle fuel or fuel as defined in ORS § 319.520, either directly by the collection of the tax by the vendor from the consumer or indirectly by adding the amount of the tax to the price of the fuel paid by the customer, is a credit against the amount of tax otherwise due and payable to the state under ORS § 818.225, 825.474, 825.476 and 825.480. A credit under this section shall be allowed when the person claiming the credit submits to the Department of Transportation:
Terms Used In Oregon Statutes 825.486
- Department: means the Department of Transportation. See Oregon Statutes 825.005
- 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.
- Motor vehicle: includes overdimension vehicles or vehicles permitted excessive weights pursuant to a special authorization issued by a city, county or the Department of Transportation. See Oregon Statutes 825.005
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(1) A report under ORS § 825.480, 825.490 or 825.492; and
(2) Satisfactory evidence along with the report showing the amount of tax paid by the person under ORS § 319.010 to 319.430 or 319.510 to 319.880 during the period reported. [Formerly 767.832; 2015 c.77 § 4]