ORS 319.831 provides for refunding of fuels taxes used by any district as defined in ORS 198, or qualifying government municipality.
In order to make this easier for these special districts / agencies, the Oregon Department of Transportation Fuels Tax Group allows them to purchase fuel ex-tax and simply report the total fuel usage.
E-plated vehicles may purchase diesel at the pump without tax included. Non-e-plated vehicles must have emblems issued by the Fuels Tax Group to purchase without tax.
A use fuel user license is required and an annual usage report must be filed with the Fuels Tax Group. A link to forms and applications is available below. Please contact the fuels tax group if you have further questions.