Or. Admin. R. 735-174-0040 - Tax Refunds on Use of Gasoline and Other Motor Vehicle Fuels in Motor Boats
(1) The refund of
tax on fuel used in motor boats is limited to fuel used for commercial
purposes.
(2) Marked invoices and
consumption records, if fueled from a bulk tank, are required to support such
claims as prescribed in Administrative Rule 735-174-0020. Invoices must be
marked by the supplier at the time of sale with the boat license number or
vessel name if the fuel is placed directly into the fuel tank of the boat.
(3) The Department considers the
use of fuel in motor boats for commercial purposes to include the following:
(a) Commercial fishing.
(A) A valid commercial fishing license number
must be provided and active for the refund period.
(B) A valid boat license number must be
provided and active for the refund period. It must be registered to the name of
the claimant or a letter of authorization as prescribed by the Department,
signed by the person to whom the invoice was issued must be attached.
(b) Charter boat
operations.
(A) A valid commercial charter
boat license number must be provided and active for the refund period.
(B) A valid boat license number
must be provided and active for the refund period. It must be registered to the
name of the claimant or a letter of authorization as prescribed by the
Department, signed by the person to whom the invoice was issued must be
attached.
(c) Log pond
operations.
(d) Mail boat
operations.
(e) Tourist boat
operations.
(f) Any other type of
operation that the Department may determine to be commercial use based on the
documentary evidence provided by the claimant.
Notes
Stat. Auth.: ORS 184.616, 184.619 & 319.280
Stats. Implemented: ORS 319.280
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