§ 319.883 — Definitions for ORS 319.883 to 319.946

Oregon § 319.883

• Jurisdiction: Oregon
• Vol.: 8
• Title 29: Revenue and Taxation
• Ch. 319: Motor Vehicle and Aircraft Fuel Taxes

Text

As used in ORS 319.883 to 319.946:
(1) “Fuel taxes” means motor vehicle fuel taxes imposed under ORS 319.010 to 319.420 and taxes imposed on the use of fuel in a motor vehicle under ORS 319.510 to 319.880.
(2) “Highway” has the meaning given that term in ORS 801.305.
(3) “Lessee” means a person that leases a motor vehicle that is required to be registered in Oregon.
(4)(a) “Motor vehicle” has the meaning given that term in ORS 801.360.
(b) “Motor vehicle” does not mean a motor vehicle designed to travel with fewer than four wheels in contact with the ground.
(5) “Registered owner” means a person, other than a vehicle dealer that holds a certificate issued under ORS 822.020, that is required to register a motor vehicle in Oregon.
(6) “Subject vehicle” means a motor vehicle that is the subject of an application approved pursuant to ORS 319.890.
(7) “Vehicle dealer” means a person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS 822.005.

Legislative History

2013 c.781 §2; 2019 c.428 §12