Oregon § 319.923 Reconciliation of fuel taxes and per-mile road usage charge

Oregon Statutes

§ 319.923 — Reconciliation of fuel taxes and per-mile road usage charge

Oregon § 319.923

Vol.8

Title 29Revenue and Taxation

Ch. 319Motor Vehicle and Aircraft Fuel Taxes

This text of Oregon § 319.923 (Reconciliation of fuel taxes and per-mile road usage charge) 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. § 319.923 (2026).

Text

(1)If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle is less than the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the Department of Transportation shall:

(a)Debit the person’s per-mile road usage charge account for the reporting period solely for the amount of the difference; or

(b)If the person makes a direct payment in the amount of the difference to the department, not debit the person’s account for the per-mile road usage charge for the reporting period.

(2)If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a

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(1) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle is less than the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the Department of Transportation shall:
(a) Debit the person’s per-mile road usage charge account for the reporting period solely for the amount of the difference; or
(b) If the person makes a direct payment in the amount of the difference to the department, not debit the person’s account for the per-mile road usage charge for the reporting period.
(2) If, at the end of a reporting period established pursuant to ORS 319.910, the amount that a person has paid, directly or indirectly, in fuel taxes for the reporting period with respect to a subject vehicle exceeds the amount of the per-mile road usage charge owing under ORS 319.885 for the reporting period with respect to the subject vehicle, the department shall not:
(a) Debit the person’s account for the amount of the per-mile road usage charge owing for the reporting period; or
(b) Issue a refund to the person or credit the person’s account for the amount of the excess.