Bill Text: OR HB2136 | 2011 | Regular Session | Enrolled
Bill Title: Relating to reports made to the Department of Transportation.
Spectrum: Unknown
Status: (Passed) 2011-05-19 - Chapter 101, (2011 Laws): Effective date January 1, 2012. [HB2136 Detail]
Download: Oregon-2011-HB2136-Enrolled.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
Enrolled
House Bill 2136
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor John A. Kitzhaber
for Department of Transportation)
CHAPTER ................
AN ACT
Relating to reports made to the Department of Transportation;
creating new provisions; and amending ORS 319.020, 319.190,
319.675 and 319.690.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 319.020, as amended by section 48, chapter 865,
Oregon Laws 2009, is amended to read:
319.020. (1) Subject to subsections (2) to (4) of this section,
in addition to the taxes otherwise provided for by law, every
dealer engaging in the dealer's own name, or in the name of
others, in the first sale, use or distribution of motor vehicle
fuel or aircraft fuel or withdrawal of motor vehicle fuel or
aircraft fuel for sale, use or distribution within areas in this
state within which the state lacks the power to tax the sale, use
or distribution of motor vehicle fuel or aircraft fuel, shall:
(a) Not later than the 25th day of each calendar month, render
a statement to the Department of Transportation of all motor
vehicle fuel or aircraft fuel sold, used, distributed or so
withdrawn by the dealer in the State of Oregon as well as all
such fuel sold, used or distributed in this state by a purchaser
thereof upon which sale, use or distribution the dealer has
assumed liability for the applicable license tax during the
preceding calendar month. { + The dealer shall render the
statement to department in the manner provided by the department
by rule. + }
(b) Except as provided in ORS 319.270, pay a license tax
computed on the basis of 30 cents per gallon on the first sale,
use or distribution of such motor vehicle fuel or aircraft fuel
so sold, used, distributed or withdrawn as shown by such
statement in the manner and within the time provided in ORS
319.010 to 319.430.
(2) When aircraft fuel is sold, used or distributed by a
dealer, the license tax shall be computed on the basis of nine
cents per gallon of fuel so sold, used or distributed, except
that when aircraft fuel usable in aircraft operated by turbine
engines (turbo-prop or jet) is sold, used or distributed, the tax
rate shall be one cent per gallon.
(3) In lieu of claiming refund of the tax paid on motor vehicle
fuel consumed by such dealer in nonhighway use as provided in ORS
319.280, 319.290 and 319.320, or of any prior erroneous payment
of license tax made to the state by such dealer, the dealer may
Enrolled House Bill 2136 (HB 2136-INTRO) Page 1
show such motor vehicle fuel as a credit or deduction on the
monthly statement and payment of tax.
(4) The license tax computed on the basis of the sale, use,
distribution or withdrawal of motor vehicle or aircraft fuel
{ - shall - } { + may + } not be imposed wherever such tax is
prohibited by the Constitution or laws of the United States with
respect to such tax.
SECTION 2. ORS 319.190 is amended to read:
319.190. (1) Every dealer in motor vehicle fuel shall render to
the Department of Transportation, on or before the 25th day of
each month, on forms prescribed, prepared and furnished by the
department, { + and in the manner provided by the department by
rule, + } a signed statement of the number of gallons of motor
vehicle fuel sold, distributed or used by the dealer during the
preceding calendar month. The statement shall be signed by one of
the principal officers, or by an authorized agent in case of a
corporation; or by the managing agent or owner in case of a firm
or association.
(2) The signed statement filed with the department as required
by this section is a public record. All other documents,
including supporting schedules and information received from
other taxing jurisdictions and entities, shall be kept
confidential and exempt from public inspection except that such
information may be shared with tax collecting entities in other
jurisdictions on the condition that the receiving jurisdiction
agrees to keep such information confidential. If a statement is
not received on or before the 25th day of each month, a penalty
shall be assessed pursuant to ORS 319.180 or, if the department
determines that no tax is due, a penalty of $25 shall be
assessed.
SECTION 3. ORS 319.675 is amended to read:
319.675. Except as provided in ORS 319.692, the seller of fuel
for use in a motor vehicle shall report to the Department of
Transportation on or before the 20th day of each month, the
amount of fuel sold, during the preceding calendar month, subject
to the tax provided by ORS 319.530 and such other information
pertaining to fuel handled as the department may require. The
department may prescribe the form of the report. { + The seller
shall deliver the report to the department in the manner provided
by the department by rule. + }
SECTION 4. ORS 319.690 is amended to read:
319.690. (1) Except as provided in subsection (2) of this
section and ORS 319.692, each user of fuel in a motor vehicle
required to be licensed under ORS 319.550 shall, on or before the
20th day of each month, file with the Department of
Transportation a report showing the amount of fuel used during
the immediately preceding calendar month by the user and such
other information as the department may require for the purposes
of ORS 319.510 to 319.880. { - The reports shall be in the form
prescribed by the department. - } { + The department shall
prescribe the form of the report. The user shall file the report
with the department in the manner provided by the department by
rule. + } Each report shall be accompanied by a remittance
payable to the department for the amount of all the tax shown by
the report to be due and payable. Any tax paid to a seller is a
credit against the amount of tax otherwise due and payable to the
state under ORS 319.510 to 319.880 or 825.474, 825.476 and
825.480. Also, when filing a monthly tax report, a user may, in
lieu of claiming a refund, take a deduction or credit for the tax
Enrolled House Bill 2136 (HB 2136-INTRO) Page 2
on any fuel which would otherwise be subject to refund under ORS
319.831 (1).
(2) Each user of fuel in a motor vehicle with a light weight of
less than 8,000 pounds required to be licensed under ORS 319.550
may file an annual report of all fuel used upon Oregon highways.
The report for each calendar year shall be filed on or before
March 1 of the year following and shall be accompanied by a
remittance payable to the department of all the tax shown to be
due and payable on the amount of fuel used.
SECTION 5. { + The amendments to ORS 319.020, 319.190, 319.675
and 319.690 by sections 1 to 4 of this 2011 Act apply to
statements and reports submitted on or after the effective date
of this 2011 Act. + }
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Passed by House February 16, 2011
.............................................................
Ramona Kenady Line, Chief Clerk of House
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Passed by Senate May 9, 2011
.............................................................
Peter Courtney, President of Senate
Enrolled House Bill 2136 (HB 2136-INTRO) Page 3
Received by Governor:
......M.,............., 2011
Approved:
......M.,............., 2011
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2011
.............................................................
Kate Brown, Secretary of State
Enrolled House Bill 2136 (HB 2136-INTRO) Page 4
