Oregon § 319.245 Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules

Oregon Statutes

§ 319.245 — Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules

Oregon § 319.245

Vol.8

Title 29Revenue and Taxation

Ch. 319Motor Vehicle and Aircraft Fuel Taxes

This text of Oregon § 319.245 (Exemption of motor vehicle fuel purchased by Indian tribes; eligibility; dealer reports; rules) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 319.245 (2026).

Text

(1)As used in this section:

(a)“Indian tribe” means a federally recognized Indian tribe in Oregon.

(b)“Tribal entity” means an entity wholly owned by an Indian tribe.

(c)“Tribal member entity” means an entity wholly owned and operated by an enrolled member of an Indian tribe.

(2)The first sale, use or distribution of motor vehicle fuel in this state is exempt from the license tax imposed under ORS 319.020 (1)(b) if:

(a)The motor vehicle fuel is purchased by an Indian tribe, tribal entity or tribal member entity directly or from a dealer that purchased the motor vehicle fuel in a transaction that would otherwise be subject to the tax; and

(b)The motor vehicle fuel is delivered to a service station that is owned by an Indian tribe, tribal entity or tribal member entity and operated on

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(1) As used in this section:
(a) “Indian tribe” means a federally recognized Indian tribe in Oregon.
(b) “Tribal entity” means an entity wholly owned by an Indian tribe.
(c) “Tribal member entity” means an entity wholly owned and operated by an enrolled member of an Indian tribe.
(2) The first sale, use or distribution of motor vehicle fuel in this state is exempt from the license tax imposed under ORS 319.020 (1)(b) if:
(a) The motor vehicle fuel is purchased by an Indian tribe, tribal entity or tribal member entity directly or from a dealer that purchased the motor vehicle fuel in a transaction that would otherwise be subject to the tax; and
(b) The motor vehicle fuel is delivered to a service station that is owned by an Indian tribe, tribal entity or tribal member entity and operated on the respective Indian tribe’s reservation or trust land.
(3) In order to be eligible for the exemption under subsection (2) of this section, the Indian tribe must:
(a) Impose a tax on the distribution of the motor vehicle fuel at the same rate as the license tax imposed under ORS 319.020 (1)(b);
(b) Expend the revenue from the tax imposed pursuant to paragraph (a) of this subsection solely for uses that are consistent with the requirements of Article IX, section 3a, of the Oregon Constitution; and
(c) Certify annually to the Department of Transportation that the Indian tribe is in compliance with this subsection.
(4) A dealer described in subsection (2)(a) of this section shall report to the department such sales of motor vehicle fuel to Indian tribes, tribal entities and tribal member entities.
(5) The department shall adopt rules prescribing the processes, forms and information that the forms must include for the certification required under subsection (3)(c) of this section and the reports required under subsection (4) of this section.