Oregon Revised Statutes (Tax Chapters)

ORS § 319.140

[Amended by 1959 c.505 §3; 1987 c.158 §50a; 1987 c.610 §3; repealed by 1989 c.664 §6]

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In this chapter (40 sections)
  1. 319.025 · [1991 c.863 §18; repealed by 1991 c.863 §21]
  2. 319.030 · License required for dealer in motor vehicle fuel
  3. 319.040 · Application for and issuance of dealer’s license
  4. 319.042 · Grounds for refusal to issue dealer license; hearing; records…
  5. 319.050 · Performance bond; hearing
  6. 319.051 · Conditions for reduced bond amount
  7. 319.052 · Conditions for increased bond amount; request and conditions…
  8. 319.053 · Amount of bond when twice license tax is less than $1,000
  9. 319.060 · Deposit in lieu of bond
  10. 319.070 · Release of surety
  11. 319.080 · Additional bond or deposit
  12. 319.090 · Immediate collection of tax and interest; penalties; waiver
  13. 319.096 · Suspension of license; liability for tax; reinstatement
  14. 319.098 · Contesting license suspension
  15. 319.100 · Revocation of license
  16. 319.102 · Notice to dealers of suspension or revocation of another…
  17. 319.110 · Cancellation of license on request of dealer or when licensee…
  18. 319.120 · Remedies cumulative
  19. 319.125 · Change of ownership; cancellation of license
  20. 319.130 · [Repealed by 1987 c.610 §23]
  21. 319.140 · [Amended by 1959 c.505 §3; 1987 c.158 §50a; 1987 c.610 §3;…
  22. 319.150 · [Repealed by 1989 c.664 §6]
  23. 319.160 · [Amended by 1957 c.209 §3; 1959 c.505 §4; 1967 c.359 §691;…
  24. 319.170 · [Amended by 1987 c.610 §5; repealed by 1989 c.664 §6]
  25. 319.180 · Payment of tax; delinquency penalty; interest rates
  26. 319.182 · Collection of delinquent tax, interest or penalty; warrant;…
  27. 319.184 · Use of collection agency
  28. 319.186 · Uncollectible tax, interest or penalty
  29. 319.190 · Monthly statement of dealer; penalty; rules
  30. 319.192 · Refund to dealer of uncollectible taxes; rules
  31. 319.200 · Assessing tax and penalty where dealer fails to report
  32. 319.210 · Billing purchasers
  33. 319.220 · Receipt, payment or sale of motor vehicle fuel without…
  34. 319.230 · Transporting motor vehicle fuel in bulk
  35. 319.240 · Exemption of export fuel
  36. 319.245 · Exemption of motor vehicle fuel purchased by Indian tribes;…
  37. 319.250 · Exemption of certain sales to Armed Forces; reports
  38. 319.260 · Exemption of fuel in vehicles coming into or leaving state
  39. 319.270 · Exemption of fuel sold or distributed to dealers
  40. 319.275 · Liability for taxes, interest and penalties when person…
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