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Oregon Revised Statutes (Tax Chapters)

ORS § 319.610

[Repealed by 1959 c.188 §44]

Official textoregonlegislature.gov

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In this chapter (40 sections)
  1. 319.382 · Agreements for refunds to Indian tribes
  2. 319.390 · Records to be kept by dealers; inspection of records
  3. 319.400 · Records to be kept three years
  4. 319.410 · Disposition of tax moneys
  5. 319.415 · Estimate of tax on fuel used for boats; transfer to specified…
  6. 319.417 · Estimate of tax on fuel used in aircraft; transfer to State…
  7. 319.420 · ORS 319.510 to 319.880 not affected
  8. 319.430 · [Repealed by 2025 c.36 §9]
  9. 319.510 · Short title
  10. 319.520 · Definitions for ORS 319.510 to 319.880
  11. 319.525 · Agreements with Indian tribes
  12. 319.530 · Imposition of tax; rate; fuel unit equivalents
  13. 319.535 · Special use fuel license fee; application; emblem
  14. 319.540 · [Repealed by 1959 c.188 §44]
  15. 319.550 · User’s license required to use fuel; exceptions
  16. 319.560 · Application for and issuance of user’s license
  17. 319.570 · Faithful performance bond
  18. 319.580 · Deposit in lieu of bond
  19. 319.590 · Release of surety
  20. 319.600 · Display of emblem
  21. 319.610 · [Repealed by 1959 c.188 §44]
  22. 319.611 · Penalty for unlicensed use of fuel or nondisplay of…
  23. 319.620 · [Amended by 1955 c.476 §1; repealed by 1959 c.188 §44]
  24. 319.621 · Seller’s license
  25. 319.628 · Grounds for refusal to issue user’s or seller’s license;…
  26. 319.630 · Revocation of license; reissue of license
  27. 319.640 · Cancellation of license on request of user
  28. 319.650 · Notifying department upon ceasing to use fuel in connection…
  29. 319.660 · Removal of emblem
  30. 319.665 · Seller to collect tax; exceptions; deduction for purchase…
  31. 319.670 · [Amended by 1959 c.188 §9; renumbered 319.621]
  32. 319.671 · When invoices required; contents
  33. 319.675 · Seller’s report to department; rules
  34. 319.680 · [Repealed by 1959 c.188 §44]
  35. 319.681 · Payment of tax by seller
  36. 319.690 · Monthly report of user; remittance; credit against taxes;…
  37. 319.692 · Quarterly reports if average monthly tax under $300; when…
  38. 319.694 · Penalty for delinquency in remitting tax; waiver; interest…
  39. 319.697 · Records required of sellers and users; alternative records…
  40. 319.700 · Tax as lien against motor vehicle
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