Or. Admin. R. 735-174-0020 - Records and Invoice Requirements
(1) A tax refund claimant must retain records
to substantiate a claim. Failure of the claimant to maintain required records
and provide them for examination by the Department constitutes a waiver of all
rights to the refund.
(2) The
following rules shall govern records maintained to support refund claims and
apply to all fuel maintained in storage other than a fuel can with a capacity
of five gallons or less:
(a) The fuel storage
tank must be equipped with a properly working metering device or have a
consistent method for determining the amount of fuel withdrawn from storage for
fuel to be considered for refund. For storage tanks equipped with a metering
device, meter readings must be taken and documented each time fuel is
dispensed.
(b) If more than one
storage tank is maintained, tanks must be named or labeled and the invoices
must be marked, by the supplier, at the time of delivery to identify the
storage tank into which the fuel was delivered and indicate the accurate amount
of fuel placed in each tank.
(c)
Consumption records must be maintained for all bulk storage tanks regardless of
the fuel use. All fuel purchases and distributions must be fully accounted for
by detailed withdrawal records, to accurately show the manner in which it was
used. This includes monthly meter readings and inventory readings.
(A) Consumption records must be made
available upon request by the Department when fuel is used from a bulk storage
tank.
(B) The separate storage
method is not a sufficient means to determine refundable and non-refundable
usage without the support of consumption records.
(d) Any fuel on hand (by actual measurement)
should be deducted from a claim and should be reported as an opening inventory
on the next claim. Credit for the inventory will be allowed on the next claim
if it is filed within fifteen months from the filing date of the claim that
established the inventory.
(e)
Fuel Purchased for Other than Bulk Storage. Motor vehicle fuel purchased in
small containers for non-highway use only, should be so identified on the
purchase invoice as to the type of container or equipment fueled and include
the name or signature of the purchaser.
(f) Fuel purchased at a cardlock. When fuel
is purchased at a cardlock and a portion of that fuel is refundable the
following conditions must be met:
(A) Cards
must be assigned to a specific vehicle and the vehicle plate number, unit
number, or description must be included on the cardlock statement at the time
the statement is produced.
(B)
Cards must be assigned to a piece of equipment or group of equipment and that
must be indicated on the cardlock statement at the time the statement is
produced.
(C) Cards must be
assigned to a mobile fuel storage tank that is designated to contain gasoline
to fill a group of equipment, and this must be indicated on the cardlock
statement at the time the statement is produced. A mobile tank that is fueled
at a cardlock is considered to be bulk storage.
(g) Proof of Highway Use. When minimal or no
non-refundable use deduction, as determined by the Department, is made from
invoices attached to the claim, the claimant should be prepared to show
additional invoices or other proof of purchase of public road fuel upon request
of the Department.
(A) Proof of
non-refundable use includes all fuel purchases for all vehicles registered to
the claimant.
(B) Proof of
non-refundable use does not eliminate the requirements to keep and provide,
upon request of the Department, consumption records for fuel used from a bulk
storage tank that includes fuel used only in a refundable manner.
(h) Persons claiming a tax refund
on motor vehicle fuel exported to another state in the fuel supply tank of a
motor vehicle are required to provide the following:
(A) Evidence of payment of tax to another
state and information for each vehicle showing the source of all motor vehicle
fuel used, the total number of miles traveled, and the miles traveled in each
state; and
(B) Evidence
satisfactory to the Department of the amount of motor vehicle fuel that was
exported
(i) A person
or agency who operates a licensed motor vehicle on and off public highways may
claim a refund of the Oregon tax on the fuel used to operate the vehicle as
designated in ORS 319.320(1) and
319.320(4). The
refund can be approved only if the claimant has maintained and provided the
following records:
(A) The total miles
operated as established by a working odometer for each licensed motor vehicle,
including private passenger cars during the entire claim period; and
(B) The total gallons of fuel used in the
vehicle to include both refundable and non-refundable use;
(C) The source of the fuel used in the
vehicle to include purchase invoices supporting all fuel handled through bulk
storage, as well as all fuel purchased at service stations, or received from
other sources; and
(D) Calculation
of highway fuel used for each vehicle, determined by calculating the total
miles driven divided by the total gallons of fuel used and applying the
resulting miles per gallon to total off road miles.
(j) Claims covering the operation of
unlicensed motor vehicles entirely over roads or property subject to refund are
required to establish the source and number of gallons of motor vehicle fuel
used by consumption records.
(k)
The claimant must be able to establish to the satisfaction of the Department
the amount of fuel used in a refundable manner.
(3) Requirements covering invoices submitted
in support of fuel tax refund claims:
(a)
Each invoice, or reasonable facsimile approved by the Department, submitted
with a claim must be the original either physical or electronic form, as issued
at the time of purchase or initial billing.
(b) Each invoice must show the following:
(A) Month, day, and year of sale;
(B) Name and complete address of seller (city
and state);
(C) Purchaser's name
(Cash, boat number, etc., will not qualify);
(D) Kind of fuel and number of gallons
purchased;
(E) Price per gallon
purchased and dollar amount extended.
Notes
Stat. Auth.: ORS 184.616, 184.619, 319.010 - 319.880
Stats. Implemented: ORS 319.280
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