Oregon Administrative Rules
Chapter 735 - DEPARTMENT OF TRANSPORTATION, DRIVER AND MOTOR VEHICLE SERVICES DIVISION
Division 176 - USE FUEL TAX
Section 735-176-0100 - Definitions

(1) "Biodiesel" means a fuel comprised of mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats, designated B100, and meeting the requirements of ASTM D 6751.

(2) "Biodiesel blend" means a blend of biodiesel fuel meeting ASTM D 6751 with petroleum-based diesel fuel, designated BXX, where XX represents the volume percentage of biodiesel fuel in the blend.

(3) "Bulk Distributor" means an entity that sells bulk use fuel and is not otherwise qualified as a use fuel seller (as defined by ORS 319.520(13)) or a licensed motor vehicle fuel dealer (as defined by ORS 319.030(6)), and is therefore not licensed with the state of Oregon. A Bulk Distributor must comply with Administrative Rules chapter 735, Division 176.

(4) "Bulk Facility" means a fixed storage location. The primary purpose of a bulk facility is to store fuel that will be distributed to customers' locations. Dispensing fuel at the bulk facility into a vehicle or container is not prohibited, but the fuel may be subject to tax and the bulk facility operator may be required to become licensed as a Use Fuel Seller.

(5) "Cardlock Statement" means the printed detail of customer purchases using a cardlock card. Each statement shall contain:

(6) "Derived from used cooking oil" means the feedstock used to produce the biodiesel is 100% used cooking oil.

(7) "Electronic Invoice" means the data captured when a cardlock card is used for a fuel purchase. The electronic invoice shall contain the same information as an "Invoice." Commonly, a series of electronic invoices will be printed in a periodic customer statement.

(8) "Electronic signature" shall have the same meaning and requirements as defined in ORS 84.004(8)

(9) "Emblem" means the document issued by the Department, which allows the licensed user to purchase fuel with the Oregon use fuel tax deferred. Emblems are issued for a specific vehicle and renewed annually.

(10) "Fleet Fueling" means a mobile retail fueling operation where the licensed seller places fuel into the tank of a vehicle or equipment at their customer's locations. Any sales made without collecting Oregon tax are subject to invoice requirements in ORS 319.671.

(11) "Handler" or "handler of fuel for use in a motor vehicle" includes but is not limited to bulk distributors, producers, sellers, users, transporters, and any other person who purchases, sells, trades, stores, produces, or transports fuel.

(12) "Incidentally Operated" means the vehicle or equipment is primarily designed to be operated off road but is allowed up to five (5) miles on-road travel starting from the location the vehicle was garaged or parked the previous day. If in excess of these miles, all on-road use is subject to tax.

(13) "Invoice" means the receipt or other record of an individual transaction, completed at the time of the sale. An invoice shall contain the information required in OAR 735-176-0170 (6).

(14) "Non-retail Facility," as defined in ORS 319.520(11), means an unattended facility where use fuels are dispensed through a cardlock card activated fuel dispensing device.

(15) "ODOT Fuels Tax Group" or "Department" means the organizational unit within the Oregon Department of Transportation or its agent that is primarily charged by the Department with the administration of ORS 319.010 through 319.880 on behalf of the state of Oregon.

(16) "Register" means to be entered into the Department's registry. Bulk distributors that are not otherwise qualified as a use fuel seller (as defined by ORS 319.520(13) and 319.621), or a licensed motor vehicle fuel dealer (as defined by 319.010(6) and 319.030) and therefore not licensed with the state of Oregon, will be required to register. By registering with the state of Oregon, the bulk distributor receives a registry number, which enables the state of Oregon to track and record bulk sales information.

(17) "Retail Facility" means a fueling operation that does not qualify as a non-retail facility. Unattended facilities that are not capable of generating an electronic invoice are considered retail facilities.

(18) "Simplified User Reporting" means a use fuel user who opts to pay tax on all gallons purchased on a monthly basis at bulk facilities, retail facilities, and non-retail facilities and report those purchases in a format determined by the Department.

(19) "Special Use Fuel Permit" is an emblem issued by the Department to a specific vehicle powered by natural gas or propane. The permit is renewed annually and allows the permit holder to pay an annual fee rather than the per-gallon use fuel tax.

(20) "Third Party Payer" means a bulk facility that reports all bulk fuel sales, collects and remits the applicable tax to the state of Oregon on behalf of use fuel users, or a licensed use fuel seller who is collecting and remitting the applicable tax to the state of Oregon on behalf of use fuel users as part of its operation.

(21) "User" or "User of Fuel in a Motor Vehicle" as used in ORS 319.510 through 319.880 and OAR chapter 735, division 176, means a person as defined in ORS 319.520(12) who uses fuel in a motor vehicle as defined in 319.520(15). "User" or "user of fuel in a motor vehicle" includes, but is not limited to, a lessor who allows a motor vehicle to operate on the highways of this state and allows the lessee to use fuel in that motor vehicle.