Section 802.120 - Snowmobile fuel tax moneys; amount; disposition(1) Motor vehicle fuel used and purchased for providing the motive power for snowmobiles shall be considered a nonhighway use of fuel.(2) The Director of Transportation shall withhold, from taxes collected under ORS chapter 319 during June of each year, amounts the director determines to have been paid as tax under ORS chapter 319 on fuel used in snowmobiles during the preceding 12-month period ending June 30 and that were not refunded.(3) Moneys withheld by the director under this section are subject to disposition as provided in ORS 802.110.(4) The director shall establish a reasonable manner to determine the amount of money to be withheld under this section from the tax on motor vehicle fuels under ORS chapter 319. 1983 c.338 §129; 1987 c.88 §1; 2001 c.827 §9; 2005 c. 612, § 6