Except as provided in ORS § 319.692, the seller of fuel for use in a motor vehicle shall report to the Department of Transportation on or before the 20th day of each month, the amount of fuel sold, during the preceding calendar month, subject to the tax imposed under ORS § 319.530 or exempt from the tax imposed under ORS § 319.530 pursuant to ORS § 319.535 and such other information pertaining to fuel handled as the department may require. The department may prescribe the form of the report. The seller shall deliver the report to the department in the manner provided by the department by rule. [1959 c.188 § 14; 1963 c.226 § 6; 2011 c.101 § 3; 2014 c.13 § 5]

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

[Repealed by 1959 c.188 § 44]