Text Size:   A+ A- A   •   Text Only
Find     
Fuels Tax Group

Refunds - FAQ's
 1. How do I obtain a gasoline tax refund? Is there a specific form to use?
 2. Is there a time limit on when I can claim a refund?
 3. What records are required to support my claim?
 4. Can I get a refund for my tax-paid diesel fuel purchases?
 5. Why do I get back less money now from my aircraft refund claim?
 6. Can I get a refund for gasoline used in my pleasure boat?
 7. Do you have a question about refunds that was not included?
 

1. How do I obtain a gasoline tax refund? Is there a specific form to use?
 
Click on the Forms & Applications link, select ‘refund forms’ and select the form you would like to print. You may also request a form from the ODOT Fuels Tax Group at 355 Capitol St NE, Salem, OR 97301-3871 or by calling (503) 378-8150.

2. Is there a time limit on when I can claim a refund?
 
You may request a refund on qualifying fuel purchases within 15 months of the postmark date of your claim. If you have fuel in a storage tank, the beginning inventory must have been established (as an ending inventory) on a claim filed within 15 months of the postmark date of the current claim. (ORS 319.290)
3. What records are required to support my claim?
 
All tax-paid fuel invoices should be submitted with your claim. Additional records are required. The record requirements are determined based on how you obtain your fuel and how the fuel is stored. Please refer to the instructions for the refund claim form prior to completing the form. If you have additional questions, please contact us at 503-378-8150 or by email at ODOTFuelsTax@odot.state.or.us (ORS 319.280, OAR 735-174-0020, 735-174-0035, 735-174-0040, 735-174-0045)
4. Can I get a refund for my tax-paid diesel fuel purchases?
 
Tax-paid diesel fuel used in licensed vehicles on certain road or private property may qualify for refund when required documentation is provided. Please contact the Fuels Tax Group for more information on refunds of tax-paid diesel in other situations. (ORS 319.831)
5. Why do I get back less money now from my aircraft refund claim?
 
Per ORS 319.417, a portion of the state gasoline tax is transferred to the Oregon Department of Aviation. The tax rates have changed. See the table below.
Purchase Date
Tax Rate
Apportioned to Aviation
Refunded to Claimant
July1, 2000 to December 31, 2010
$0.24
$0.09
$0.15
January 1, 2011 and after
$0.30
$0.09
$0.21

6. Can I get a refund for gasoline used in my pleasure boat?
 
No. Effective July 1, 1986, legislation eliminated the refund provision for fuel used in pleasure boats. An estimate of the fuel tax collected from Marine use is transferred to the State Marine Board for use in boating safety, law enforcement, and facility use. (ORS 319.415)
7. Do you have a question about refunds that was not included?
 
Please email us at ODOTFuelsTax@odot.state.or.us. You may want to include a contact name and daytime phone number in the event we need additional information.