Oregon Revised Statutes (Tax Chapters)
ORS § 319.360
[Amended by 1957 c.209 §8; repealed by 1979 c.344 §11]
Official textoregonlegislature.gov
Source: view the official text
In this chapter (40 sections)
- 319.190 · Monthly statement of dealer; penalty; rules
- 319.192 · Refund to dealer of uncollectible taxes; rules
- 319.200 · Assessing tax and penalty where dealer fails to report
- 319.210 · Billing purchasers
- 319.220 · Receipt, payment or sale of motor vehicle fuel without…
- 319.230 · Transporting motor vehicle fuel in bulk
- 319.240 · Exemption of export fuel
- 319.245 · Exemption of motor vehicle fuel purchased by Indian tribes;…
- 319.250 · Exemption of certain sales to Armed Forces; reports
- 319.260 · Exemption of fuel in vehicles coming into or leaving state
- 319.270 · Exemption of fuel sold or distributed to dealers
- 319.275 · Liability for taxes, interest and penalties when person…
- 319.280 · Refunds generally
- 319.290 · Limitation on applications for refunds
- 319.300 · Seller to give invoice for each purchase made by person…
- 319.310 · Claims for refunds may be required to be under oath;…
- 319.320 · Refund of tax on fuel used in operation of vehicles over…
- 319.330 · Refunds 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- 319.340 · [Amended by 1959 c.203 §1; repealed by 1979 c.344 §11]
- 319.350 · [Amended by 1971 c.118 §1; repealed by 1979 c.344 §11]
- 319.360 · [Amended by 1957 c.209 §8; repealed by 1979 c.344 §11]
- 319.370 · Examinations and investigations; correcting reports and…
- 319.375 · Limitation on credit for or refund of overpayment and on…
- 319.380 · Examining books and accounts of carrier of motor vehicle fuel
- 319.382 · Agreements for refunds to Indian tribes
- 319.390 · Records to be kept by dealers; inspection of records
- 319.400 · Records to be kept three years
- 319.410 · Disposition of tax moneys
- 319.415 · Estimate of tax on fuel used for boats; transfer to specified…
- 319.417 · Estimate of tax on fuel used in aircraft; transfer to State…
- 319.420 · ORS 319.510 to 319.880 not affected
- 319.430 · [Repealed by 2025 c.36 §9]
- 319.510 · Short title
- 319.520 · Definitions for ORS 319.510 to 319.880
- 319.525 · Agreements with Indian tribes
- 319.530 · Imposition of tax; rate; fuel unit equivalents
- 319.535 · Special use fuel license fee; application; emblem
- 319.540 · [Repealed by 1959 c.188 §44]
- 319.550 · User’s license required to use fuel; exceptions
- 319.560 · Application for and issuance of user’s license