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(6)(a). In addition, the department may adopt rules for issuance of Pacific Wonderland registration
plates for vehicles not registered under the provisions of ORS 803.420 [ (1)] (6)(a) .
(2) In addition to any other fee authorized by law, for each set of Pacific Wonderland registra-
tion plates issued under subsection (1) of this section, the department shall collect a surcharge of
$100 payable when the plates are issued. The department shall transfer the moneys from the sur-
charge as provided in section 3, chapter 823, Oregon Laws 2009.
(3) Notwithstanding ORS 803.530, Pacific Wonderland registration plates may be transferred
from vehicle to vehicle if the department stops issuing the plates, as long as the plates are not so
old, damaged, mutilated or otherwise rendered illegible as to be not useful for purposes of identifi-
cation.
(4) The department shall limit the total number of Pacific Wonderland registration plates to
80,000 sets of plates.
SECTION 39t.
ORS 822.213 is amended to read:
822.213. (1) In addition to the privileges described under ORS 822.210, the holder of a current,
valid towing business certificate issued under ORS 822.205 may use a tow vehicle to transport
property for hire other than as described in ORS 822.210 if:
(a) The tow vehicle is used primarily for the purposes described in ORS 822.210 in a manner
specified by the department by rule;
(b) The tow vehicle has a combined weight of 26,001 pounds or more;
(c) The holder of the towing business certificate has submitted a declaration of weight under
ORS 803.435 and has registered the tow vehicle under ORS 803.420 [ (10)] (14)(a); and
(d) The holder of the towing business certificate operates in accordance with the provisions of
ORS chapter 825.
(2) A tow vehicle that is used to transport property for hire other than as described in ORS
822.210 is subject to the weight-mile tax imposed under ORS 825.474.
SECTION 40.
ORS 319.020 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 the 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] 34 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 pro-
vided 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 11 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 three cents 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 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 may not be imposed wherever such tax is prohibited by the Constitution or
laws of the United States with respect to such tax.
Enrolled House Bill 2017 (HB 2017-A) Page 56
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 56. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=56. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.