FUEL TAXES
Aircraft fuel purchaser, 319.330
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Printed page 76, column 2
FUEL TAXES
Claims, 319.280, 319.290, 319.300, 319.310
FUEL TAXES
Farmers, 319.320
FUEL TAXES
Investigation of claims, 319.310
FUEL TAXES
Invoices showing purchase, 319.280, 319.300
FUEL TAXES
Operation on certain roads, 319.320
FUEL TAXES
Private property, 319.320
FUEL TAXES
Records, substantiation, 319.310
FUEL TAXES
Time for filing claims, 319.290, 319.375
FUEL TAXES
Uncollectible taxes, 319.192
FUEL TAXES
Reports of examinations, correcting, 319.370
FUEL TAXES
Uncollectibility, 319.186, 319.192
FUEL TAXES
Lien, delinquencies, 319.182
FUEL TAXES
Motor carrier tax, effect on, 825.474, 825.484
FUEL TAXES
Penalties, 319.180, 319.990
FUEL TAXES
Proceeds, use, 319.530, CONST. IX §3a
FUEL TAXES
Records, keeping and inspection, 319.390, 319.400
FUEL TAXES
Rules, see Rules, this topic
See RULES
FUEL TAXES
Sales invoice controls, 319.210
FUEL TAXES
Shipment invoices or delivery tags, 319.220
FUEL TAXES
Statements, monthly, dealers, 319.020, 319.190, 319.200
FUEL TAXES
Tax Court review, none, 305.410
FUEL TAXES
Use fuel tax, effect on, 319.420
FUEL TAXES
Warrant, delinquencies, 319.182
FUEL TAXES
Highways and roads
FUEL TAXES
Designated use of proceeds, generally, 319.530,
FUEL TAXES
CONST. IX §3a
FUEL TAXES
Per-mile road usage charge, see HIGHWAYS AND
See HIGHWAYS
FUEL TAXES
ROADS
FUEL TAXES
Indian tribes
FUEL TAXES
Agreements
FUEL TAXES
Administration of use fuel tax, 319.525
FUEL TAXES
Refunds, 319.382
FUEL TAXES
Exempt purchases, 319.245
FUEL TAXES
Interest
FUEL TAXES
Nonpayment, 319.180, 319.182
FUEL TAXES
Statements, dealers, sale or use, failure to file, 319.200
FUEL TAXES
Uncollectibility, 319.186
FUEL TAXES
International fuel tax agreements, 825.555
FUEL TAXES
Liability, purchase from unlicensed dealers, 319.275
FUEL TAXES
Licenses
FUEL TAXES
Dealers, gasoline sales, see Gasoline sales, this topic
See GASOLINE SALES
FUEL TAXES
Use fuel tax, see Use fuel tax, this topic
See USE FUEL TAX
FUEL TAXES
Local governments
FUEL TAXES
Authority, voter approval, 319.950
FUEL TAXES
Revenue sharing, cities and counties, 294.950
FUEL TAXES
Motor carrier taxes, credit or offset, 319.690, 825.484, 825.486
FUEL TAXES
Natural gas or propane
FUEL TAXES
(Generally), 319.530, CONST. IX §3b
FUEL TAXES
Special use fuel license fee, see Fees, this topic
See FEES
FUEL TAXES
Nonpayment, interest, 319.180, 319.182
FUEL TAXES
Parks and recreation areas, use, CONST. IX §3a
FUEL TAXES
Penalties
FUEL TAXES
(Generally), 319.990
FUEL TAXES
Dealer statements, late filing, 319.190
FUEL TAXES
Nonpayment, 319.180, 319.182
FUEL TAXES
Road usage charge information, violations, 319.915
FUEL TAXES
Uncollectibility, 319.186
FUEL TAXES
Per-mile road usage charge, see HIGHWAYS AND
See HIGHWAYS
FUEL TAXES
ROADS
FUEL TAXES
Proceeds, use, generally, 319.530, CONST. IX §3a
FUEL TAXES
Record, public, statement of sales, distribution or use, 319.190
FUEL TAXES
Refunds
FUEL TAXES
Gasoline sales, license tax, see Gasoline sales, this topic
See GASOLINE SALES
FUEL TAXES
Road usage charges, 319.925, 319.930, 319.935
FUEL TAXES
Use fuel tax, see Use fuel tax, this topic
See USE FUEL TAX
FUEL TAXES
Rules
FUEL TAXES
Aircraft fuel tax revenues, 319.023, 836.072
FUEL TAXES
Bond, dealers, 319.052
FUEL TAXES
Indian tribes, 319.245
FUEL TAXES
Monthly statements, dealers, 319.020, 319.190
FUEL TAXES
Notice of license sanctions, 319.102
FUEL TAXES
Refund of uncollectible taxes, 319.192
FUEL TAXES
Road usage charges, 319.890, 319.905, 319.910, 319.946
FUEL TAXES
Use fuel tax
FUEL TAXES
(Generally), 319.840
FUEL TAXES
Presumption of use, 319.850
FUEL TAXES
Reports, 319.675, 319.690
FUEL TAXES
Transportation Operating Fund, Department of, transfer into certain fuel tax moneys, 184.643
FUEL TAXES
Use fuel tax
FUEL TAXES
(Note: Enrolled House Bill 3991 [2025 special session] created new laws and/or made changes to existing laws indexed in this subtopic. The full text of HB 3991 is set forth as a note following
FUEL TAXES
ORS 801.610.)
FUEL TAXES
(Generally), 319.510 et seq.
FUEL TAXES
Appeals, circuit court, 305.410, 319.801
FUEL TAXES
Bonds, 319.570, 319.580, 319.590, 319.621
FUEL TAXES
Cardlock card purchases, 319.665
FUEL TAXES
Charts, taxes imposed, provision to sellers, 319.665
FUEL TAXES
Collection, delinquent obligations
FUEL TAXES
(Generally), 319.742
FUEL TAXES
Assignment, collection agencies, 319.744
FUEL TAXES
Liens, 319.700, 319.730, 319.742
FUEL TAXES
Uncollectibility, 319.746
FUEL TAXES
Definitions, 319.520
FUEL TAXES
Emblems on vehicles, users
FUEL TAXES
Application and issuance, 319.600
FUEL TAXES
Carriers, exemption, 319.611, 319.690, 825.484
FUEL TAXES
Failure to display, 319.611, 319.990
FUEL TAXES
Nonresidents, exemption, 319.600
FUEL TAXES
Removal, 319.660
FUEL TAXES
Required, 319.600