The seller of fuel for use in a motor vehicle shall remit to the Department of Transportation with each report required by ORS 319.675 all the tax due on the amount of fuel sold less four percent, which the seller shall retain.
ORS 319.681
Known as the Use Fuel Tax Law
The act spans §§ 319.010 to 319.990 (139 sections).
1959 c.188 §15; 1977 c.429 §6
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.