Or. Admin. Code § 603-111-0020

Current through Register Vol. 63, No. 10, October 1, 2024

Section 603-111-0020 - Posting of Gasoline Taxes

Posting of Gasoline Excise Taxes

(1) Gas stations must post the following gasoline excise tax information either on or near the gasoline dispensers, on the point of sale receipt, or the customer's periodic invoice:

(a) the current federal gasoline excise tax;

(b) the current state gasoline excise tax;

(c) the current local gasoline excise tax; and

(d) the combined total federal, state, and local gasoline excise tax.

(2) If the gasoline excise tax information is posted on or near the gasoline dispensers, then the sign or label must be:

(a) large enough in size to be readily seen from a reasonable customer's point of view;

(b) printed in a font of sufficient size and contrast so that it is legible from a reasonable customer's point of view; and

(c) be located so as to be readily seen from a reasonable customer's point of view.

(3) If the gasoline excise tax information is printed either on the customer's receipt or a customer's periodic invoice, then the gasoline excise tax information must be printed in a font of equivalent size to the sales information displayed on receipt or invoice.

Or. Admin. Code § 603-111-0020

DOA 22-2018, adopt filed 08/01/2018, effective8/1/2018

Statutory/Other Authority: ORS 646.932

Statutes/Other Implemented: ORS 646932