Legal Opinion
Chevron U.S.A., Inc. v. Motor Vehicles Division
Court of Appeals of Oregon
Decided December 29, 1980No. MV 6-1980, CA 17637PublishedCited by 1 opinion
1Opinion of the CourtWarden, J.
Petitioner challenges the Motor Vehicles Division’s (Division) amendment of OAR 735-11-115 contending that the Division exceeded its statutory authority by requiring that fuel tax reports and fuel tax payments made by motor vehicle and aircraft fuel dealers be actually received by the Division, not just postmarked, by the date on which they are due in order to avoid penalty.
OAR 735-11-115 as most recently amended by the Division provides (with deleted provisions shown in brackets):
"(1) As explained in Rule 735-11-100, a tax report must be filed for each calendar month. The report is to be…
2Cases cited5 opinions
- Davis v. Wasco Intermediate Education DistrictOregon Supreme Court · 1979
- Thompson v. IDS Life Insurance CompanyOregon Supreme Court · 1976
- University of Oregon Co-Operative Store v. Department of RevenueOregon Supreme Court · 1975
- Van Ripper v. Oregon Liquor Control CommissionOregon Supreme Court · 1961
- Joint Council of Teamsters No. 37 v. Oregon Liquor Control CommissionCourt of Appeals of Oregon · 1980
3Cited by1 opinion
- Roost v. Green Tree Financial Servicing Corp. (In re Stoerck)United States Bankruptcy Court, D. Oregon · 1998