Oregon Law
Law as of Jan 1, 2026
Chapter contents
319.010Definitions for ORS 319.010 to 319.420 319.020Monthly statement by dealer; license tax imposed; rules 319.023Distribution of certain aircraft fuel tax moneys; applications; reports; rules 319.025[1991 c.863 §18; repealed by 1991 c.863 §21] 319.030License required for dealer in motor vehicle fuel 319.040Application for and issuance of dealer’s license 319.042Grounds for refusal to issue dealer license; hearing; records inspection 319.050Performance bond; hearing 319.051Conditions for reduced bond amount 319.052Conditions for increased bond amount; request and conditions for reduction; rules 319.053Amount of bond when twice license tax is less than $1,000 319.060Deposit in lieu of bond 319.070Release of surety 319.080Additional bond or deposit 319.090Immediate collection of tax and interest; penalties; waiver 319.096Suspension of license; liability for tax; reinstatement 319.098Contesting license suspension 319.100Revocation of license 319.102Notice to dealers of suspension or revocation of another dealer’s license; rules 319.110Cancellation of license on request of dealer or when licensee no longer a dealer 319.120Remedies cumulative 319.125Change of ownership; cancellation of license 319.130[Repealed by 1987 c.610 §23] 319.140[Amended by 1959 c.505 §3; 1987 c.158 §50a; 1987 c.610 §3; repealed by 1989 c.664 §6] 319.150[Repealed by 1989 c.664 §6] 319.160[Amended by 1957 c.209 §3; 1959 c.505 §4; 1967 c.359 §691; 1987 c.610 §4; repealed by 1989 c.664 §6] 319.170[Amended by 1987 c.610 §5; repealed by 1989 c.664 §6] 319.180Payment of tax; delinquency penalty; interest rates 319.182Collection of delinquent tax, interest or penalty; warrant; judgment lien 319.184Use of collection agency 319.186Uncollectible tax, interest or penalty 319.190Monthly statement of dealer; penalty; rules 319.192Refund to dealer of uncollectible taxes; rules 319.200Assessing tax and penalty where dealer fails to report 319.210Billing purchasers 319.220Receipt, payment or sale of motor vehicle fuel without invoice or delivery tag prohibited 319.230Transporting motor vehicle fuel in bulk 319.240Exemption of export fuel 319.245Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules 319.250Exemption of certain sales to Armed Forces; reports 319.260Exemption of fuel in vehicles coming into or leaving state 319.270Exemption of fuel sold or distributed to dealers 319.275Liability for taxes, interest and penalties when person importing fuel does not hold license 319.280Refunds generally 319.290Limitation on applications for refunds 319.300Seller to give invoice for each purchase made by person entitled to refund 319.310Claims for refunds may be required to be under oath; investigation of claims 319.320Refund of tax on fuel used in operation of vehicles over certain roads or private property 319.330Refunds to purchasers of fuel for aircraft 319.340[Amended by 1959 c.203 §1; repealed by 1979 c.344 §11] 319.350[Amended by 1971 c.118 §1; repealed by 1979 c.344 §11] 319.360[Amended by 1957 c.209 §8; repealed by 1979 c.344 §11] 319.370Examinations and investigations; correcting reports and payments 319.375Limitation on credit for or refund of overpayment and on assessment of additional tax 319.380Examining books and accounts of carrier of motor vehicle fuel 319.382Agreements for refunds to Indian tribes 319.390Records to be kept by dealers; inspection of records 319.400Records to be kept three years 319.410Disposition of tax moneys 319.415Estimate of tax on fuel used for boats; transfer to specified funds and accounts; use 319.417Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use 319.420ORS 319.510 to 319.880 not affected 319.430[Repealed by 2025 c.36 §9] 319.510Short title 319.520Definitions for ORS 319.510 to 319.880 319.525Agreements with Indian tribes 319.530Imposition of tax; rate; fuel unit equivalents 319.535Special use fuel license fee; application; emblem 319.540[Repealed by 1959 c.188 §44] 319.550User’s license required to use fuel; exceptions 319.560Application for and issuance of user’s license 319.570Faithful performance bond 319.580Deposit in lieu of bond 319.590Release of surety 319.600Display of emblem 319.610[Repealed by 1959 c.188 §44] 319.611Penalty for unlicensed use of fuel or nondisplay of authorization or emblem; waiver 319.620[Amended by 1955 c.476 §1; repealed by 1959 c.188 §44] 319.621Seller’s license 319.628Grounds for refusal to issue user’s or seller’s license; hearing; records inspection 319.630Revocation of license; reissue of license 319.640Cancellation of license on request of user 319.650Notifying department upon ceasing to use fuel in connection with motor vehicle 319.660Removal of emblem 319.665Seller to collect tax; exceptions; deduction for purchase made with cardlock card 319.670[Amended by 1959 c.188 §9; renumbered 319.621] 319.671When invoices required; contents 319.675Seller’s report to department; rules 319.680[Repealed by 1959 c.188 §44] 319.681Payment of tax by seller 319.690Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules 319.692Quarterly reports if average monthly tax under $300; when annual reports authorized 319.694Penalty for delinquency in remitting tax; waiver; interest rates 319.697Records required of sellers and users; alternative records for certain users 319.700Tax as lien against motor vehicle 319.710[Repealed by 1959 c.188 §44] 319.720Delinquency in payment; notice to debtors of user or seller; report to department 319.730Collection of delinquent payment by seizure and sale of motor vehicle 319.740Action by Attorney General to collect delinquency; certificate of department as evidence 319.742Collection of delinquent obligation generally; warrant; judgment lien 319.744Use of collection agency 319.746Uncollectible obligation 319.750[Repealed by 1959 c.188 §44] 319.760Assessment of deficiency; presumption that fuel subject to tax 319.770[Repealed by 1959 c.188 §44] 319.780Assessing tax and penalty upon failure to make report 319.790Petition for reassessment 319.800[Repealed by 1959 c.188 §44] 319.801Appeal to circuit court 319.810Time limitation on service of notice of additional tax 319.820Refund of tax erroneously or illegally collected 319.830[Repealed by 1959 c.188 §44] 319.831Refund of tax on fuel used in operation of vehicle over certain roads or private property 319.835Investigation of refund applications 319.840Enforcement; rules and regulations 319.850Presumption of use; rules 319.860Producers, distributors and others to keep records; examining books and records 319.870Results of investigations to be private 319.875Prohibitions 319.880Disposition of moneys 319.883Definitions for ORS 319.883 to 319.946 319.885Per-mile road usage charge 319.890Application for road usage charge program; when additional registration fees to be collected; consultation with vehicle dealers to encourage participation; rules 319.895Deposit and distribution of road usage charge moneys 319.900Department of Transportation to establish methods for recording and reporting mileage 319.905Department of Transportation to adopt rules for collecting road usage charge 319.910Department of Transportation to establish reporting periods for road usage charge 319.915Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties 319.920Reporting requirement 319.923Reconciliation of fuel taxes and per-mile road usage charge 319.925Refunds for overpayment; grant of refund as credit 319.930Refund applications 319.935Investigation of refund applications 319.940Violations 319.945Authority to issue emblems; display 319.946General rulemaking authority for per-mile road usage charge program 319.947Multijurisdictional agreements 319.950Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax 319.990Penalties

Chapter 319 — Motor Vehicle and Aircraft Fuel Taxes

ORS 319.700 Tax as lien against motor vehicle

The tax and the penalty imposed upon a user of fuel in a motor vehicle by ORS 319.510 to 319.880 shall constitute a lien upon, and shall have the effect of an execution duly levied against, any motor vehicle in connection with which the taxable use is made, attaching at the time of such use. The lien shall not be removed until the tax has been paid or the motor vehicle subject to the lien has been sold in payment of such tax. The lien is paramount to all private liens or encumbrances of whatever character upon the motor vehicle and to the rights of any conditional vendor or any other holder of the legal title in or to the motor vehicle.

Note: 319.700 is amended by Enrolled House Bill 3991 (2025 special session). As of the date of publication of the 2025 Edition of the Oregon Revised Statutes, Enrolled House Bill 3991 (2025 special session) is subject to potential referendum petitions that may be filed with the Secretary of State as provided in Article IV, section 1, of the Oregon Constitution. The full text of Enrolled House Bill 3991 (2025 special session) is set forth following 801.610.

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