| Refunds - FAQ's |
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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 refund claim form from the ODOT Fuels Tax Group at 550 Capitol St NE, Salem OR 97301-2530 or by calling (503) 378-8150.
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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)
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3. What records are required to support my claim?
All tax-paid fuel invoices should be submitted with your claim. Additional information may be requested during the review of your claim regarding on- and off-road fuel use. When completing the form, include all taxable gallons purchased on line 6, and then deduct on-road gallons on line 8 of your claim form. (ORS 319.280, OAR 735-174-0020)
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4. Can I get a refund for my refrigerator unit (reefer) fuel?
Most refrigerated truck/trailer units are powered by diesel fuel, which can be purchased in Oregon exempt of the state tax; generally no refund is necessary.
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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
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Tax Rate
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Apportioned to Aviation
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Refunded to Claimant
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October 22, 1999 and prior
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$0.24
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$0.03
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$0.21
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October 23, 1999 to June 30, 2000
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$0.24
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$0.06
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$0.18
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July 1, 2000 and after
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$0.24
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$0.09
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$0.15
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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)
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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.
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