Current through Register Vol. 63, No. 9, September 1, 2024
(1) Record Requirements. Every handler of
fuel for use in a motor vehicle shall maintain and keep records for a period of
three years from the due date of the report or three years from the date the
report is filed, whichever is later, as follows:
(a) A purchase journal or other record of
fuel received supported by purchase invoices and bills of lading showing
delivery location for all use fuel purchases. When the fuel is B20 or greater
derived from used cooking oil: the bill of lading, invoice, or delivery ticket
shall include certification from the supplier that the biodiesel is derived
from 100% used cooking oil as well as the location of the refinery where the
biodiesel was manufactured
(b) A
record of all bulk fuel sales, use, and transfers;
(c) A physical inventory of bulk fuel storage
shall be recorded at the end of business on the last day of each calendar month
and preserved for audit purposes. Tank inventory readings may be electronic
tank monitor readings or physical stick inventory readings;
(d) Source documents for tank inventory
readings for audit purposes (whether manual or electronic readings);
(e) Copies of customer invoices, whether
paper or electronic, shall be kept for audit purposes. If tax is collected from
use fuel users at the time of sale, fuel invoices must clearly show the amount
of use fuel tax collected.
(f)
Invoices upon which tax collections are recorded shall be kept separate from
other sales invoices;
(2) Required records will be summarized by
calendar month and must be centralized in the state of Oregon at the office
where the periodic tax audit is to be made.
(3) The Department may determine, at its sole
discretion, when the auditor for the state must travel outside the state of
Oregon to examine the licensee's records. At any time such travel is determined
necessary the licensee must reimburse the state for all travel expenses
incurred, including transportation, meals and lodging costs.
(4) Fuel handlers must make documentation
readily available to the Department upon request by the Department by the date
prescribed by the Department.
(5)
Fuel handlers who fail to provide records for review are subject to assessment
based on "best available information."
(6) Additional recordkeeping requirements for
use fuel sellers:
(a) Pump meter readings
shall be taken at the end of business on the last day of the month and retained
for audit purposes. Physical pump meter readings (or non-resettable electronic
readings) will be taken for all dispensers of use fuel operated by the seller
at a location;
(b) Copies of
customer invoices, whether paper or electronic, shall be kept for audit
purposes. If tax is collected from use fuel users at the time of sale, fuel
invoices must clearly show the amount of use fuel tax collected;
(c) Non-retail sellers will also retain fuel
network statements to support customer invoices and fuel handled;
(d) Copies of exemption certificates that
include a list of vehicles and the cards assigned to each vehicle if ex-tax
cardlock cards are issued.
(e)
Sellers who fail to provide records for review are subject to assessment based
on "best available information" collection action, and possible license
suspension and revocation.
(7) Additional record keeping requirements
for use fuel users:
(a) If Oregon tax is
included in the purchase price, a copy of the invoice, clearly showing the
amount of tax collected, must be provided with the user report to receive
tax-paid fuel credit;
(b) A record
of the number of miles traveled over Oregon highways. In the absence of
affirmative evidence all fuel will be presumed to have been used in a taxable
manner;
(c) If fuel is stored in
bulk, a physical inventory shall be taken at the end of each month and
preserved for audit purposes. Consumption records will be retained by the user
and made available to the Department upon request by the Department;
(d) A user with one use fuel vehicle with a
light weight of less than 8,000 pounds, as verified by a method approved by the
Department, may, in lieu of the requirements detailed in section (1)(a) through
(7)(c) of this rule, keep an accurate record of Oregon miles driven. Tax for
this user is calculated using a reasonable mile per gallon (as determined by
the Department using industry standards) applied to Oregon miles
traveled.
Stat. Auth.: ORS
184.616,
184.619,
319.510 -
319.880
Stats. Implemented: ORS
319.510 -
319.990
