Oregon Administrative Rules
Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION
Division 174 - FUEL TAX REFUNDS AND PENALTIES
Section 735-174-0045 - Tax Refunds for Use of Gasoline and Other Motor Vehicle Fuels in Aircraft
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The refund of tax on gasoline used in aircraft is limited to the person who purchased and used the fuel in an aircraft.
(2) If the aircraft is fueled from a bulk tank, marked invoices and consumption records must support refund claims as prescribed in Administrative Rule 735-174-0020.
(3) A valid tail 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.
(4) The valid pilot's license number of the claimant must be provided with the claim. A copy of the pilot's license must be provided upon request of the Department.
Stat. Auth.: ORS 184.616, 184.619 & 319.010 - 319.880
Stats. Implemented: ORS 319.280
