Oregon Revised Statutes (Tax Chapters)
ORS § 319.430
[Repealed by 2025 c.36 §9]
Official textoregonlegislature.gov
Note: Section 10, chapter 36, Oregon Laws 2025, provides:
Sec. 10. The repeal of ORS 319.430 by section 9 of this 2025 Act does not affect any rights or obligations arising under the provisions of the statutes repealed by section 38, chapter 413, Oregon Laws 1945, or any duties or obligations contracted or arising under such statutes, prior to June 16, 1945. [2025 c.36 §10]
USE FUEL TAX
Source: view the official text
In this chapter (40 sections)
- 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- 319.340 · [Amended by 1959 c.203 §1; repealed by 1979 c.344 §11]
- 319.350 · [Amended by 1971 c.118 §1; repealed by 1979 c.344 §11]
- 319.360 · [Amended by 1957 c.209 §8; repealed by 1979 c.344 §11]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- 319.430 · [Repealed by 2025 c.36 §9]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- 319.540 · [Repealed by 1959 c.188 §44]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
- 319.570 · Faithful performance bond
- 319.580 · Deposit in lieu of bond
- 319.590 · Release of surety
- 319.600 · Display of emblem
- 319.610 · [Repealed by 1959 c.188 §44]
- 319.611 · Penalty for unlicensed use of fuel or nondisplay of…
- 319.620 · [Amended by 1955 c.476 §1; repealed by 1959 c.188 §44]
- 319.621 · Seller’s license
- 319.628 · Grounds for refusal to issue user’s or seller’s license;…
- 319.630 · Revocation of license; reissue of license
- 319.640 · Cancellation of license on request of user