Definitions
Motor Vehicle Fuel includes gasoline and any other inflammable or combustible gas or liquid usable as fuel for the operation of motor vehicles on highways in Oregon.
The definition of motor vehicle fuel expands to highway diesel fuel products, compressed natural gas, liquefied natural gas, and hydrogen for some cities and counties. Refer to the state, county, or city statute to confirm what fuels are motor vehicle fuels.
Aircraft Fuel means any gasoline or any other inflammable or combustible gas or liquid usable as fuel for operation of aircraft.
Oregon Motor Vehicle Fuel and Aircraft Fuel Dealer means any person who:
(a) Imports or causes to be imported motor vehicle fuels or aircraft fuels for sale, use or distribution in Oregon;
(b) Produces, refines, manufactures or compounds motor vehicle fuels or aircraft fuels in Oregon for use, distribution or sale in this state;
(c) Acquires in this state for sale, use or distribution in this state motor vehicle fuels or aircraft fuels with respect to which there has been no license tax incurred;
(d) Acquires title to or possession of motor vehicle fuels or aircraft fuels in this state and exports the product out of this state.
Local Jurisdictions Requirements