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SECTION 41. ORS 319.020, as amended by section 4, chapter 700, Oregon Laws 2015, 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of Transportation of all motor vehicle fuel or aircraft fuel sold, used, distributed or so withdrawn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used, distributed or withdrawn as shown by such statement in the manner and within the time pro-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 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 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.
SECTION 42.
ORS 319.530 is amended to read:
319.530. (1) To compensate this state partially for the use of its highways, an excise tax hereby
is imposed at the rate of [ 30] 34 cents per gallon on the use of fuel in a motor vehicle.
(2) Except as otherwise provided in subsections (3) and (4) of this section, 100 cubic feet of fuel
used or sold in a gaseous state, measured at 14.73 pounds per square inch of pressure at 60 degrees
Fahrenheit, is taxable at the same rate as a gallon of liquid fuel.
(3) One hundred twenty cubic feet of compressed natural gas used or sold in a gaseous state,
measured at 14.73 pounds per square inch of pressure at 60 degrees Fahrenheit, is taxable at the
same rate as a gallon of liquid fuel.
(4) One and three-tenths liquid gallons of propane at 60 degrees Fahrenheit is taxable at the
same rate as a gallon of other liquid fuel.
(5)(a) Except as provided in paragraph (b) of this subsection, the excise tax imposed under sub-
section (1) of this section does not apply to diesel fuel blended with a minimum of 20 percent
biodiesel that is derived from used cooking oil.
(b) The exemption provided under paragraph (a) of this subsection does not apply to fuel:
(A) Used in motor vehicles that have a gross vehicle weight rating of 26,001 pounds or more;
(B) That is not sold in retail operations; or
(C) That is sold in operations involving fleet fueling or bulk sales.
SECTION 43.
ORS 319.530, as amended by section 3, chapter 648, Oregon Laws 2013, is
amended to read:
319.530. (1) To compensate this state partially for the use of its highways, an excise tax hereby
is imposed at the rate of [ 30] 34 cents per gallon on the use of fuel in a motor vehicle.
Enrolled House Bill 2017 (HB 2017-A) Page 57
Cite this record
Oregon Legislative Assembly. HB 2017 (2017), enrolled text, PDF p. 57. Retrieved 2026-09-04. https://olis.oregonlegislature.gov/liz/2017R1/Downloads/MeasureDocument/HB2017/Enrolled#page=57. Preserved SHA-256: 5ab76901b63ba88f2742eab37f5e9ddd922a3ffd53e76165eec6dd08f4f9282a. Atlas edition: institutional-studies-2026-09-27-stif-v2.