Or. Admin. Code § 735-170-0000
Current through Register Vol. 63, No. 12, December 1, 2024
Section 735-170-0000 - Definitions(1) "Best Available Information" means any data or information that can be used to determine tax due including calculated projections or averages based on prior reports or data from other sources as determined by the Department. (2) "Bill of Lading" means a document issued by the terminal operator that lists goods being shipped and specifies the terms of their transport. (3) "Delivery Tag" means the delivery receipt or other record of a delivery. (4) "Electronic signature" shall have the same meaning and requirements as defined in ORS 84.004(8). (5) "Ethanol Blended Gasoline" means ethanol has been blended with gasoline and is intended for use in a motor vehicle. This product is defined as motor vehicle fuel and is a taxable product. (6) To "Export" means to have ownership title to motor vehicle fuel or aircraft fuel from locations within Oregon, at the time it is delivered to locations outside Oregon by any means of transport, other than in the fuel tank of a motor vehicle for the purpose of propelling motor vehicle or aircraft except as provided in ORS 319.330. (7) "Cause to be Exported" means to have ownership title to motor vehicle fuel or aircraft fuel, at your order, request or solicitation, at the time it is exported from the State of Oregon by any means of transport, other than motor vehicle fuel exported from Oregon in the fuel tank of a motor vehicle used for the propulsion of the motor vehicle. (8) "Ex-Tax" means that the tax is not included in the price of the fuel. (9) "Failure to Report" means any tax report and payment not received by the Department on or before the due date of the next subsequent report. (10) To "Import" means to have ownership title to motor vehicle fuel or aircraft fuel from locations outside of Oregon, at the time it is brought into the State of Oregon by any means of transport, other than motor vehicle fuel brought into Oregon in the fuel tank of a motor vehicle used for the propulsion of the motor vehicle. (11) "Cause to be Imported" means to have ownership title to motor vehicle fuel or aircraft fuel, at your order, request or solicitation, at the time it is brought into the State of Oregon by any means of transport, other than motor vehicle fuel brought into Oregon in the fuel tank of a motor vehicle used for the propulsion of the motor vehicle. (12) "Invoice" means the receipt or other record of a sale transaction that describes an itemized list of goods shipped specifying the price and terms of sale as defined in OAR 735-170-0010. (13) "ODOT Fuels Tax Group" or "Department" means the organizational unit within the Oregon Department of Transportation or its agent that is primarily charged with the administration of ORS 319.010 through 319.880 on behalf of the State of Oregon. (14) "Performing the Acts of a Dealer" means that the dealer is conducting business in Oregon as defined in ORS 319.010(6). (15) "Properly Licensed" means that the person or entity "performing the acts of a dealer" is legally licensed under the "true name" and legally authorized to conduct business in Oregon per Oregon law. (16) "Registered Fuel Handler" includes but is not limited to fuel transporters, biodiesel producers, ethanol producers, and terminal operators who handle fuel products. It does not include dealers in Motor Vehicle Fuel or Use Fuel Sellers licensed by the state of Oregon. (17) "Terminal Position Holder" means a dealer who owns terminal storage inventory in Oregon. (18) "True Name" means the name that is authorized per Oregon law to conduct business in Oregon.Or. Admin. Code § 735-170-0000
MV 22, f. 2-15-63; MV 13-1986, f. & ef. 9-2-86; Administrative Renumbering 3-1988, Renumbered from 735-011-0005; DMV 18-2003, f. 12-12-03 cert. ef. 1-1-04; DMV 10-2009, f. 5-22-09, cert. ef. 7-1-09; DMV 13-2014, f. 11-25-14, cert. ef. 7/1/2015Stat. Auth.: ORS 184.616, 184.619 & 319.010 - 319.880
Stats. Implemented: ORS 319.010 - 319.430