Any tax paid under ORS 319.010 to 319.420 or 319.510 to 319.880 on motor vehicle fuel or fuel as defined in ORS 319.520, either directly by the collection of the tax by the vendor from the consumer or indirectly by adding the amount of the tax to the price of the fuel paid by the customer, is a credit against the amount of tax otherwise due and payable to the state under ORS 818.225, 825.474, 825.476 and 825.480. A credit under this section shall be allowed when the person claiming the credit submits to the Department of Transportation:
(1) A report under ORS 825.480, 825.490 or 825.492; and
(2) Satisfactory evidence along with the report showing the amount of tax paid by the person under ORS 319.010 to 319.420 or 319.510 to 319.880 during the period reported.