Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 319: Motor Vehicle and Aircraft Fuel Taxes/§ 319.681
Oregon Statutes

§ 319.681 — Payment of tax by seller

Oregon § 319.681
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 319Motor Vehicle and Aircraft Fuel Taxes

This text of Oregon § 319.681 (Payment of tax by seller) 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. § 319.681 (2026).

Text

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.

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Related

§ 319.675
Oregon § 319.675

Legislative History

1959 c.188 §15; 1977 c.429 §6

Nearby Sections

15
§ 319.010
Definitions for ORS 319.010 to 319.420
§ 319.020
Monthly statement by dealer; license tax imposed; rules
§ 319.023
Distribution of certain aircraft fuel tax moneys; applications; reports; rules
§ 319.025
§ 319.025
§ 319.030
License required for dealer in motor vehicle fuel
§ 319.040
Application for and issuance of dealer’s license
§ 319.042
Grounds for refusal to issue dealer license; hearing; records inspection
§ 319.050
Performance bond; hearing
§ 319.051
Conditions for reduced bond amount
§ 319.052
Conditions for increased bond amount; request and conditions for reduction; rules
§ 319.053
Amount of bond when twice license tax is less than $1,000
§ 319.060
Deposit in lieu of bond
§ 319.070
Release of surety
§ 319.080
Additional bond or deposit
§ 319.090
Immediate collection of tax and interest; penalties; waiver
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Bluebook (online)
Oregon § 319.681, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/319.681.