Or. Admin. Code § 735-176-0210

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

Section 735-176-0210 - Refunds and Credits of Use Fuel Tax

(1) Refunds of use fuel tax are allowed in the following circumstances:

(a) Fuel is used in another state and is also taxed by that state (proof of payment of tax to other state is required);

(b) Fuel is used on private property in a motor vehicle (mileage records are required);

(c) Fuel is used in a qualifying government vehicle (federal, state, county, city);

(d) Fuel is used in qualifying student transportation;

(e) Fuel is used by a rural fire district;

(f) Fuel is used by a qualifying special district;

(g) Fuel used in vehicles subject to the road usage charge when that fee was paid and the use fuel tax was also charged on the fuel; and

(h) Refunds are limited to fuel purchased within 15 months of the date of the claim; application for refund is made on the form prescribed by the Department.

(2) Special Use Fuel Permit holders who also pay the Oregon tax on propane or natural gas may request a refund of the tax paid when:

(a) Fuel is used in a vehicle to which a special permit is issued, during the time the permit is valid.

(b) The Oregon fuel tax is shown on the receipt or invoice and remitted by the supplier.

(c) The Oregon fuel tax to be refunded is $25.00 or more.

(3) Use fuel users who pay their taxes through a third party payer or opt for simplified reporting are not eligible for refunds or credits.

(4) An erroneous collection occurs when the seller has the information to correctly and completely document a tax deferred non-retail sale at the time of the transaction, but the seller collected the tax in error. Erroneous collection claims are filed with the fuel supplier/seller and must be submitted as an amended tax report.

Or. Admin. Code § 735-176-0210

DMV 13-2014, f. 11-25-14, cert. ef. 7/1/2015

Stat. Auth.: ORS 184.616, 184.619, 319.510 - 319.880

Stats. Implemented: ORS 319.550 - 319.690