Oregon Revised Statutes (Tax Chapters)
ORS § 319.883
Definitions for ORS 319.883 to 319.946
As used in ORS 319.883 to 319.946:
# (1)
“Fuel taxes” means motor vehicle fuel taxes imposed under ORS 319.010 to 319.420 and taxes imposed on the use of fuel in a motor vehicle under ORS 319.510 to 319.880.
# (2)
“Highway” has the meaning given that term in ORS 801.305.
# (3)
“Lessee” means a person that leases a motor vehicle that is required to be registered in Oregon.
# (4)
(a) “Motor vehicle” has the meaning given that term in ORS 801.360.
(b) “Motor vehicle” does not mean a motor vehicle designed to travel with fewer than four wheels in contact with the ground.
# (5)
“Registered owner” means a person, other than a vehicle dealer that holds a certificate issued under ORS 822.020, that is required to register a motor vehicle in Oregon.
# (6)
“Subject vehicle” means a motor vehicle that is the subject of an application approved pursuant to ORS 319.890.
# (7)
“Vehicle dealer” means a person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS 822.005. [2013 c.781 §2; 2019 c.428 §12]
Note: 319.883 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.
Note: 319.883 to 319.946 were added to and made a part of ORS chapter 319 by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
Source: view the official text
In this chapter (40 sections)
- 319.742 · Collection of delinquent obligation generally; warrant;…
- 319.744 · Use of collection agency
- 319.746 · Uncollectible obligation
- 319.750 · [Repealed by 1959 c.188 §44]
- 319.760 · Assessment of deficiency; presumption that fuel subject to tax
- 319.770 · [Repealed by 1959 c.188 §44]
- 319.780 · Assessing tax and penalty upon failure to make report
- 319.790 · Petition for reassessment
- 319.800 · [Repealed by 1959 c.188 §44]
- 319.801 · Appeal to circuit court
- 319.810 · Time limitation on service of notice of additional tax
- 319.820 · Refund of tax erroneously or illegally collected
- 319.830 · [Repealed by 1959 c.188 §44]
- 319.831 · Refund of tax on fuel used in operation of vehicle over…
- 319.835 · Investigation of refund applications
- 319.840 · Enforcement; rules and regulations
- 319.850 · Presumption of use; rules
- 319.860 · Producers, distributors and others to keep records; examining…
- 319.870 · Results of investigations to be private
- 319.875 · Prohibitions
- 319.880 · Disposition of moneys
- 319.883 · Definitions for ORS 319.883 to 319.946
- 319.885 · Per-mile road usage charge
- 319.890 · Application for road usage charge program; when additional…
- 319.895 · Deposit and distribution of road usage charge moneys
- 319.900 · Department of Transportation to establish methods for…
- 319.905 · Department of Transportation to adopt rules for collecting…
- 319.910 · Department of Transportation to establish reporting periods…
- 319.915 · Confidentiality of personally identifiable information used…
- 319.920 · Reporting requirement
- 319.923 · Reconciliation of fuel taxes and per-mile road usage charge
- 319.925 · Refunds for overpayment; grant of refund as credit
- 319.930 · Refund applications
- 319.935 · Investigation of refund applications
- 319.940 · Violations
- 319.945 · Authority to issue emblems; display
- 319.946 · General rulemaking authority for per-mile road usage charge…
- 319.947 · Multijurisdictional agreements
- 319.950 · Election required for local tax on motor vehicle fuel;…
- 319.990 · Penalties